GST Due Date Calculator

Which returns are due, and when

For monthly filers in FY 2026-27, GSTR-1 is due on the 11th and GSTR-3B on the 20th of the following month. QRMP filers file quarterly — GSTR-1 by the 13th and GSTR-3B by the 22nd (Category X states) or 24th (Category Y states) of the month after the quarter ends, with a monthly PMT-06 tax payment due by the 25th in the first two months of each quarter. Composition dealers file CMP-08 quarterly (18th of the following month) and GSTR-4 annually (30 April).

Which returns actually apply to a given registration depends on its filing scheme, and separately, on any additional registrations it holds — a regular taxpayer who is also a TDS deductor under GST files both GSTR-1/GSTR-3B and GSTR-7, on their own independent monthly cycles.

Why state only matters for QRMP

A common misconception is that GST due dates vary by state generally. They don't — GSTR-1 and GSTR-3B for regular monthly filers are due on the same date nationwide. The only case where a registration's state changes an actual due date is the QRMP scheme's quarterly GSTR-3B, which splits into a 22nd-of-the-month deadline for Category X states (mostly western and southern states) and a 24th-of-the-month deadline for Category Y states (mostly northern and eastern states, including Rajasthan). Applying a state-based due date outside QRMP, or mixing up a client's category within QRMP, are both avoidable filing errors.

What changed recently that catches CAs off guard

Several rule changes now in force are easy to miss if you're working from an old mental model of GST compliance: GSTR-3B cannot be filed more than three years past its original due date for periods from July 2025 onwards, after which the period is permanently blocked; returns must be filed in strict period order, so one pending period blocks every later one; two consecutive GSTR-3B defaults disable e-way bill generation under Rule 138E; and Table 3.2 of GSTR-3B (inter-state supplies to unregistered persons, composition dealers and UIN holders) has been non-editable since the November 2025 period — corrections now go through GSTR-1A before filing GSTR-3B, not within the 3B form itself.

Separately, Section 16(4) sets a hard, non-extendable cutoff for claiming input tax credit — ITC on a financial year's invoices lapses permanently after 30 November of the following year, or the GSTR-9 filing date if earlier, whichever comes first.

Frequently asked questions