Missing a GST return deadline is one of the most expensive small mistakes a business can make — late fees run per day, and interest on unpaid tax is charged at 18% per annum. Here is the complete filing calendar for the financial year that runs April 2026 to March 2027, kept as simple as possible.
The due dates at a glance
Two returns make up most of your routine: GSTR-1 (your sales) and GSTR-3B (the summary return you actually pay on). Whether they are monthly or quarterly depends on your turnover and the QRMP scheme.
| Return | Who files it | Due date |
|---|---|---|
| GSTR-1 | Monthly filers (turnover above ₹1.5 crore, or voluntary) | 11th of the following month |
| GSTR-1 / IFF | QRMP quarterly filers (turnover up to ₹5 crore) | 13th of the month after the quarter |
| GSTR-3B | Monthly filers | 20th of the following month |
| GSTR-3B | QRMP quarterly — Group 1 states | 22nd of the month after the quarter |
| GSTR-3B | QRMP quarterly — Group 2 states (incl. Manipur & Mizoram) | 24th of the month after the quarter |
| GSTR-9 (annual return) | Taxpayers required to file — small businesses may be exempt | 31 December 2026 |
| GSTR-9C (reconciliation) | Turnover above ₹5 crore, FY 2025-26 | 31 December 2026 |
Note for local businesses: Manipur and Mizoram fall in Group 2 under the QRMP scheme. If you file quarterly, your GSTR-3B is due on the 24th of the month after the quarter ends — the 22nd only applies to Group 1 states. Confirm your state's grouping before scheduling.
What is QRMP, and should you use it?
The QRMP (Quarterly Return Monthly Payment) scheme lets businesses with turnover up to ₹5 crore file GSTR-1 and GSTR-3B quarterly instead of monthly. You still pay tax every month (by the 25th) under a fixed-sum or challan scheme, but the return itself is filed only four times a year. It is one of the simplest ways to cut compliance work if your turnover qualifies.
What happens if you file late
The best calendar is one that files a week early, not on the last day — the portal slows down near deadlines, and one rejected invoice can cost you the entire due date.
Late filing is not a small penalty:
- Late fee: ₹50 per day for GSTR-3B (₹20 per day for nil returns) and ₹200 per day for GSTR-1, charged for every day of delay.
- Interest: 18% per annum on the tax still payable, from the day after the due date.
- Blocked credit: a delayed GSTR-3B can block input tax credit, which cascades into cash-flow problems.
The best calendar is one that files a week early, not on the last day — the portal slows down near deadlines, and one rejected invoice can cost you the entire due date. Note that GSTR-9 has been optional in recent years for very small taxpayers, and exemptions change with notifications — confirm your eligibility rather than assuming you are exempt.
Also on your calendar
GST is not the only deadline in the year. For FY 2025-26 (assessment year 2026-27):
- Income tax returns — businesses without a tax audit: 31 August 2026; with a tax audit: 31 October 2026.
- Tax audit report (Form 3CB / 3CD): 30 September 2026.
- TDS returns (Form 24Q / 26Q / 27Q): 31 July, 31 October and 31 January, and 31 May for the final quarter.
Prefer to leave the calendar to someone else?
We prepare and file GST returns, TDS returns and income tax returns for businesses across Manipur and Mizoram — on time, every time. Tell us about your business and we'll take it from there.
Disclaimer: This article is general information, not professional advice. Due dates and rates are set by the government and can change with notifications — always verify against the GST portal and official circulars, or ask us before relying on them.
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