GST Compliance Calendar 2026: Due Dates, Returns and Filing Guide
Description
The GST Compliance Calendar 2026 provides a practical overview of important GST return filing and tax payment due dates applicable to businesses in India. It covers GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, GSTR-8, GSTR-5A, Invoice Furnishing Facility (IFF), PMT-06 and other important GST compliance requirements. This guide explains monthly and quarterly GST filing schedules, QRMP compliance, Input Tax Credit reconciliation, GST payment deadlines, late filing consequences and important steps businesses should follow throughout 2026 to maintain proper GST compliance.
GST Compliance Calendar 2026
Goods and Services Tax (GST) compliance is an important part of running a registered business in India. Depending on the taxpayer's registration type, turnover, business activity and filing frequency, different GST returns and payments may be required throughout the year.
A taxpayer may need to comply with:
- GSTR-1
- GSTR-3B
- GSTR-5
- GSTR-6
- GSTR-7
- GSTR-8
- GSTR-5A
- Invoice Furnishing Facility (IFF)
- PMT-06
- Annual GST return requirements
- GST reconciliation
- Input Tax Credit reconciliation
- E-invoicing requirements
- E-way bill requirements
The applicable due date depends on the taxpayer category and filing frequency.
Therefore, businesses should maintain a GST compliance calendar throughout 2026 instead of checking due dates only when a return is about to be filed.
What Is a GST Compliance Calendar?
A GST compliance calendar is a schedule used by businesses to track their GST-related filing, payment and reporting obligations.
A proper GST calendar helps businesses identify:
- Which GST return needs to be filed
- Which tax period the return covers
- The applicable due date
- The taxpayer category to which the return applies
- The tax payment deadline
- Input Tax Credit reconciliation requirements
- Other GST-related compliance activities
For example, a regular monthly taxpayer generally files GSTR-1 and GSTR-3B every month, while an eligible QRMP taxpayer generally files the main returns quarterly and pays tax monthly.
GST Return Due Dates 2026
The following table provides a general reference for commonly applicable GST returns.
| GST Form / Compliance | General Due Date | Applicable Taxpayer |
|---|---|---|
| GSTR-1 | 11th of following month | Monthly regular taxpayers |
| GSTR-1 under QRMP | 13th after quarter | Eligible quarterly taxpayers |
| GSTR-3B | 20th of following month | Monthly regular taxpayers |
| Quarterly GSTR-3B | 22nd or 24th after quarter, as applicable | QRMP taxpayers |
| GSTR-5 | 13th of following month | Non-resident taxable persons |
| GSTR-6 | 13th of following month | Input Service Distributors |
| GSTR-7 | 10th of following month | GST TDS deductors |
| GSTR-8 | 10th of following month | E-commerce operators collecting TCS |
| GSTR-5A | 20th of following month | Applicable OIDAR service providers |
| IFF | 13th of following month | Eligible QRMP taxpayers |
| PMT-06 | 25th of following month | QRMP taxpayers for applicable monthly payments |
These are general statutory timelines. Government notifications, special extensions and taxpayer-specific rules can modify particular due dates.
Businesses should verify the applicable deadline on the GST Portal before filing.
GSTR-1 Due Date in 2026
GSTR-1 is one of the most important GST returns for regular taxpayers.
It contains details of outward supplies made during the relevant tax period.
For taxpayers filing monthly:
GSTR-1 is generally due on the 11th of the following month.
For example:
January transactions → GSTR-1 generally due on 11 February.
February transactions → GSTR-1 generally due on 11 March.
The same cycle generally continues throughout the year.
GSTR-1 may include:
- B2B invoices
- B2C supplies
- Export invoices
- Supplies to SEZ
- Credit notes
- Debit notes
- Amendments
- Advances, where applicable
- Other outward supply information
Businesses should verify their sales data carefully before filing GSTR-1.
GSTR-3B Due Date in 2026
GSTR-3B is a summary GST return used for reporting tax liability and eligible Input Tax Credit.
For monthly taxpayers, GSTR-3B is generally due on the 20th of the following month.
For example:
January tax period → GSTR-3B generally due on 20 February.
February tax period → GSTR-3B generally due on 20 March.
GSTR-3B generally requires businesses to report:
- Outward taxable supplies
- Exempt supplies
- Zero-rated supplies
- Reverse-charge liability
- Eligible ITC
- ITC reversals
- Tax payable
- Tax paid
Before filing GSTR-3B, businesses should reconcile their books, GSTR-1 and available ITC information.
GSTR-5 Due Date
GSTR-5 is generally applicable to non-resident taxable persons registered under GST.
The return generally covers transactions such as:
- Outward taxable supplies
- Inward supplies
- Imports
- Credit notes
- Debit notes
- Tax liability
- Tax payment
The standard due date is generally the 13th of the succeeding month, subject to applicable rules and notifications.
Non-resident taxpayers should maintain a separate GST compliance schedule because their filing requirements differ from those of ordinary domestic taxpayers.
GSTR-6 Due Date
GSTR-6 is the return applicable to an Input Service Distributor (ISD).
It relates to the distribution of eligible Input Tax Credit relating to input services.
The standard due date is generally:
13th of the following month.
An ISD should reconcile:
- Supplier invoices
- GSTIN
- Eligible ITC
- Ineligible ITC
- IGST
- CGST
- SGST/UTGST
- Credit distributed to recipient units
Accurate reconciliation is important because incorrect ITC distribution can create issues for both the ISD and recipient entities.
GSTR-7 Due Date
GSTR-7 applies to persons or entities required to deduct GST TDS.
The return is generally due on:
10th of the following month.
A GST TDS deductor should reconcile:
- Deductee GSTIN
- Invoice value
- Taxable value
- TDS amount
- CGST TDS
- SGST/UTGST TDS
- IGST TDS
The information reported through GSTR-7 can affect the corresponding supplier's GST records.
GSTR-8 Due Date
GSTR-8 is applicable to e-commerce operators required to collect GST TCS.
The general due date is:
10th of the following month.
E-commerce operators should reconcile their transaction data before filing.
This can involve:
- Seller GSTIN
- Gross supplies
- Returns
- Cancellations
- Taxable supplies
- TCS collected
- Amendments
Because marketplace transactions can involve a large number of suppliers, proper reconciliation is particularly important.
GSTR-5A Due Date
GSTR-5A applies to specified OIDAR service providers supplying services to recipients in India.
The general due date is:
20th of the following month.
Businesses providing digital services internationally should determine whether the OIDAR provisions and GSTR-5A requirements apply to their operations.
Invoice Furnishing Facility (IFF)
The Invoice Furnishing Facility, commonly called IFF, is available to eligible taxpayers under the QRMP scheme.
IFF is an optional facility that allows eligible quarterly taxpayers to furnish certain B2B invoice information during the first two months of a quarter.
The general deadline is:
13th of the following month.
For example, during a quarter:
- Month 1 → IFF may be used
- Month 2 → IFF may be used
- Month 3 → Quarterly GSTR-1
IFF can help eligible businesses provide invoice information to their customers earlier.
PMT-06 Due Date for QRMP Taxpayers
The QRMP scheme allows eligible taxpayers to file GSTR-1 and GSTR-3B quarterly while making tax payments on a monthly basis.
For the first two months of a quarter, the applicable monthly tax payment is generally made through Form GST PMT-06.
The general deadline is:
25th of the following month.
QRMP taxpayers should determine their monthly tax payment using the applicable method and ensure that the required amount is paid within the prescribed time.
GST Quarterly Return Filing Under QRMP
The Quarterly Return Filing and Monthly Payment (QRMP) scheme is designed for eligible taxpayers who want to file their main GST returns quarterly.
Under QRMP:
- Tax payment is made monthly
- GSTR-1 is filed quarterly
- GSTR-3B is filed quarterly
- IFF may be used for eligible B2B invoices during the first two months
The exact eligibility conditions and applicable turnover limits should be checked against the current GST rules.
GST Compliance Calendar by Month
Businesses can use the following simplified calendar to plan their 2026 GST compliance.
| Month | Main Compliance Activity |
|---|---|
| January | File returns for December and review year-start records |
| February | File returns for January |
| March | File returns for February and prepare year-end records |
| April | File March returns and begin new financial year compliance |
| May | File April returns |
| June | File May returns and review quarterly compliance |
| July | File June returns and review Q1 records |
| August | File July returns |
| September | File August returns and review Q2 compliance |
| October | File September returns and review Q2 records |
| November | File October returns |
| December | File November returns and prepare year-end compliance |
The actual filing obligations depend on the taxpayer's registration category and filing frequency.
GST Monthly Compliance Process
A business should establish a repeatable monthly GST workflow.
Step 1: Close the books
Complete accounting for the previous month.
Collect:
- Sales invoices
- Purchase invoices
- Expense invoices
- Credit notes
- Debit notes
- Bank transactions
- Cash transactions
- Advance receipts
Step 2: Reconcile sales
Compare the sales register with GST records.
Verify:
- Invoice numbers
- Invoice dates
- GSTIN
- Taxable value
- GST rate
- CGST
- SGST
- IGST
- Place of supply
Step 3: Reconcile purchases
Compare the purchase register with GSTR-2B.
Identify:
- Missing invoices
- Duplicate invoices
- Incorrect GSTIN
- Credit notes
- Supplier filing differences
- Ineligible ITC
- Reverse-charge transactions
GSTR-2B Reconciliation
Input Tax Credit reconciliation is an important GST compliance activity.
Businesses should compare:
Purchase Register
with
GSTR-2B
before determining the ITC to be claimed.
Common differences include:
- Supplier has not filed the invoice
- Wrong GSTIN
- Incorrect invoice number
- Duplicate invoice
- Credit note not accounted for
- Invoice recorded in a different period
- Ineligible ITC
Businesses should investigate differences instead of automatically claiming every amount in their accounting records.
GST Reverse Charge Compliance
Reverse Charge Mechanism (RCM) should also be reviewed every month.
Businesses should identify transactions that may be subject to reverse charge under applicable GST provisions.
Depending on the transaction, RCM may apply to specified:
- Services
- Goods
- Imports
- Other notified transactions
The business should calculate and report applicable RCM liability correctly.
Eligible ITC should be claimed only after considering the relevant conditions.
GST E-Invoice Compliance
Businesses covered by the e-invoicing requirements should ensure that applicable invoices are generated through the prescribed system.
Businesses should reconcile:
- Accounting invoices
- E-invoice records
- IRNs
- GST returns
- Credit notes
- Debit notes
An invoice appearing in accounting software does not by itself establish that all required e-invoice compliance has been completed.
GST E-Way Bill Compliance
Businesses involved in the movement of goods should also monitor e-way bill compliance.
The compliance process may include checking:
- Invoice number
- Invoice date
- Vehicle number
- Transporter information
- Distance
- Validity
- Cancellation
- Expiry
E-way bill records should be consistent with the underlying business transactions.
GST Annual Compliance
Monthly and quarterly returns are not the only GST compliance responsibilities.
Eligible taxpayers may also have annual GST compliance requirements.
Annual compliance can involve:
- Annual return
- Reconciliation
- Turnover verification
- ITC reconciliation
- Tax liability reconciliation
- Credit note reconciliation
- Debit note reconciliation
- Amendments
- Other applicable disclosures
The applicability of annual GST returns and related requirements depends on the taxpayer's category, turnover and applicable GST rules.
GST Compliance Checklist for 2026
Businesses can use this checklist throughout the year.
Accounting
- [ ] Sales recorded
- [ ] Purchases recorded
- [ ] Expenses recorded
- [ ] Credit notes recorded
- [ ] Debit notes recorded
- [ ] Bank reconciliation completed
GST Sales
- [ ] GSTIN verified
- [ ] Invoice numbers checked
- [ ] GST rates verified
- [ ] Taxable value checked
- [ ] CGST checked
- [ ] SGST checked
- [ ] IGST checked
- [ ] Place of supply checked
ITC
- [ ] GSTR-2B downloaded
- [ ] Purchase register reconciled
- [ ] Missing invoices identified
- [ ] Duplicate invoices removed
- [ ] Ineligible ITC identified
- [ ] ITC reversals reviewed
GST Liability
- [ ] Output GST reconciled
- [ ] RCM reviewed
- [ ] Credit notes checked
- [ ] Debit notes checked
- [ ] Tax liability calculated
- [ ] GST payment completed
Filing
- [ ] GSTR-1 prepared
- [ ] GSTR-1 reviewed
- [ ] GSTR-3B prepared
- [ ] GSTR-3B reviewed
- [ ] Returns filed
- [ ] ARN saved
- [ ] Challan/payment proof saved
Common GST Compliance Mistakes
Missing the GST Due Date
One of the most common GST mistakes is filing returns at the last moment or after the due date.
Businesses should maintain internal deadlines earlier than the statutory deadline.
Incorrect GSTIN
An incorrect customer or supplier GSTIN can result in reconciliation problems.
Wrong GST Rate
Businesses should verify the applicable GST rate before filing.
Missing Credit Notes
Credit notes should be properly accounted for and reported.
Incorrect ITC Claim
ITC should be claimed only after considering the applicable eligibility conditions.
Ignoring GSTR-2B
Businesses should reconcile their purchase records with GSTR-2B before finalizing ITC.
Forgetting RCM
Reverse-charge transactions should be reviewed separately.
Not Reconciling GSTR-1 and GSTR-3B
Differences between outward supply data and tax liability can result in future reconciliation issues.
GST Late Filing and Interest
Failure to comply with GST filing and payment requirements can result in additional financial and compliance consequences.
Depending on the applicable return and circumstances, taxpayers may face:
- Late fees
- Interest
- Notices
- Additional compliance work
- Reconciliation issues
- Other consequences under GST law
The exact amount depends on the return, delay and applicable provisions.
Businesses should therefore avoid assuming that all GST returns have the same late fee or interest calculation.
How to Avoid GST Compliance Problems in 2026
A business can improve GST compliance by implementing a simple monthly process.
Maintain proper accounting records
All sales and purchases should be recorded promptly.
Reconcile every month
Do not wait until the end of the financial year.
Download GSTR-2B regularly
Use GSTR-2B as part of the ITC reconciliation process.
Maintain a GST calendar
Record each applicable due date.
Set internal deadlines
For example, instead of preparing GSTR-1 on the statutory due date, complete the internal review several days earlier.
Keep GST documents organized
Store:
- Returns
- Challans
- Invoices
- GSTR-2B
- E-invoices
- E-way bills
- Reconciliation reports
- GST notices
Monitor GST notifications
GST rules and filing requirements can change through notifications, circulars and system updates.
GST Compliance for Small Businesses
Small businesses may not have a dedicated finance department.
However, GST compliance still requires regular attention.
A small business can maintain a simple workflow:
Sales → Purchases → Reconciliation → GST calculation → Payment → Return filing
The business should also maintain a folder containing all GST-related documents.
For businesses with high transaction volumes, accounting software or professional GST compliance support can help reduce manual errors.
GST Compliance for Startups
Startups should establish GST processes from the beginning.
Important areas include:
- GST registration
- Correct invoicing
- Customer GSTIN verification
- Vendor GSTIN verification
- GST rate identification
- ITC reconciliation
- E-invoicing where applicable
- E-way bills where applicable
- Monthly return filing
- GST payment
- Record keeping
A startup that establishes proper GST accounting processes early can make future compliance easier.
GST Compliance for Traders
Traders should pay particular attention to:
- Purchase invoices
- Sales invoices
- Stock movement
- Input Tax Credit
- E-way bills
- Credit notes
- Debit notes
- Interstate transactions
- GST rate classification
The purchase register and sales register should be reconciled with GST returns regularly.
GST Compliance for Service Providers
Service businesses should carefully review:
- Place of supply
- Customer GSTIN
- B2B/B2C classification
- Export of services
- Zero-rated supplies
- Reverse charge
- GST rate
- Credit notes
- Advances
Software companies, consultants, agencies, professionals and other service providers should maintain proper documentation for each transaction.
GST Compliance for E-Commerce Businesses
E-commerce businesses may have additional reconciliation requirements due to:
- Multiple sellers
- Customer cancellations
- Returns
- Marketplace fees
- TCS
- Credit notes
- Refunds
- Interstate transactions
Transaction-level reconciliation can help identify differences before GST returns are filed.
Why GST Reconciliation Is Important
GST reconciliation compares different sources of financial and tax information.
For example:
Books of Accounts
↓
Sales Register
↓
GSTR-1
↓
GSTR-3B
and
Purchase Register
↓
GSTR-2B
↓
ITC claimed in GSTR-3B
Differences should be investigated and corrected wherever required.
Regular reconciliation can reduce the risk of discovering large differences during an annual review or GST department inquiry.
GST Compliance Calendar 2026: Important Dates at a Glance
For a typical monthly taxpayer:
10th
GSTR-7 / GSTR-8, where applicable
11th
GSTR-1 for monthly filers
13th
GSTR-5 / GSTR-6 and applicable IFF
20th
GSTR-3B for monthly filers / GSTR-5A where applicable
25th
PMT-06 for applicable QRMP taxpayers
For quarterly taxpayers:
13th of the month following the quarter
Quarterly GSTR-1
22nd or 24th of the month following the quarter
Quarterly GSTR-3B, depending on the applicable state/UT category
These are general timelines and may be changed by government notification.
GST Compliance Calendar 2026 FAQs
What is the GST compliance calendar for 2026?
The GST compliance calendar for 2026 is a schedule of GST return filing, tax payment and reporting deadlines applicable to different categories of GST taxpayers throughout the year.
What is the GSTR-1 due date?
For monthly taxpayers, GSTR-1 is generally due on the 11th of the following month. Eligible QRMP taxpayers generally file quarterly GSTR-1 by the 13th of the month following the quarter.
What is the GSTR-3B due date?
For monthly taxpayers, GSTR-3B is generally due on the 20th of the following month. QRMP taxpayers generally file GSTR-3B quarterly, with the applicable due date generally being the 22nd or 24th depending on the applicable state or UT category.
Who needs to file GSTR-7?
GSTR-7 generally applies to persons required to deduct GST TDS.
Who needs to file GSTR-8?
GSTR-8 generally applies to e-commerce operators required to collect GST TCS.
Who files GSTR-5?
GSTR-5 generally applies to non-resident taxable persons registered under GST.
Who files GSTR-6?
GSTR-6 applies to Input Service Distributors.
What is IFF in GST?
IFF stands for Invoice Furnishing Facility. It is an optional facility available to eligible QRMP taxpayers for furnishing specified invoice details during the first two months of a quarter.
What is PMT-06?
PMT-06 is the challan used by applicable QRMP taxpayers for making monthly tax payments during the quarter.
Do GST due dates remain the same every year?
The standard statutory timelines may remain similar, but specific due dates can be modified through government notifications, extensions or other instructions. Businesses should verify the latest applicable date before filing.
How can businesses avoid GST filing delays?
Businesses can avoid delays by closing their books early, reconciling sales and purchases, checking GSTR-2B, reviewing RCM, calculating tax liability and preparing returns before the statutory due date.
Conclusion
The GST Compliance Calendar 2026 is an important tool for businesses to organize their GST return filing, tax payments and reconciliation activities throughout the year.
The major recurring GST compliance dates include:
- 10th – GSTR-7 and GSTR-8, where applicable
- 11th – Monthly GSTR-1
- 13th – GSTR-5, GSTR-6 and applicable IFF
- 20th – Monthly GSTR-3B and GSTR-5A, where applicable
- 25th – PMT-06 for applicable QRMP taxpayers
- Quarterly deadlines – Applicable GSTR-1 and GSTR-3B deadlines for QRMP taxpayers
Businesses should remember that GST compliance is more than simply submitting returns. Proper accounting, invoice management, Input Tax Credit reconciliation, GST payment, e-invoicing, e-way bill compliance and record keeping are all important parts of maintaining GST compliance.
Taxpayers should also verify the latest GST notifications and the GST Portal before filing because statutory due dates and filing requirements may be modified.
For businesses that need assistance with GST registration, GST return filing, GST reconciliation, Input Tax Credit reconciliation and ongoing GST compliance, professional GST compliance support can help maintain an organized filing process throughout 2026.
