GST deadlines — FY 2026-27
GST runs on a monthly cycle — GSTR-1 by the 11th and GSTR-3B by the 20th — with a quarterly alternative under QRMP where filing moves to the quarter but payment stays monthly, due on the 25th. The two dates that are not monthly matter most: 30 November is the last day to claim input credit for the previous financial year, and 31 December is the annual return. Two consecutive unfiled GSTR-3B returns block e-way bill generation, which stops goods moving.
Assessment year AY 2027-28
Dates through the year
| Date | Form | What it is | Who it applies to | If missed |
|---|---|---|---|---|
| 30 June | GSTR-4 | Annual return for composition dealersRule 62(1)(ii), CGST Rules 2017 | Composition scheme dealers | Late fee, running per day |
| 30 November | Input credit cut-off | Last date to claim input credit for the previous financial yearSection 16(4), CGST Act 2017 | Every registered business | The credit is lost permanently — there is no extension mechanism |
| 31 December | GSTR-9 and GSTR-9C | Annual return, and the reconciliation statement above ₹5 croreSection 44, CGST Act 2017 | Mandatory above ₹2 crore turnover; 9C above ₹5 crore | ₹200 per day, capped at 0.5% of state turnover |
Every period
| Date | Form | What it is | Who it applies to | If missed |
|---|---|---|---|---|
| 11th of every month | GSTR-1 | Outward supplies, invoice by invoiceNotification 83/2020-Central Tax | Monthly filers | ₹50 per day, and your customers cannot see the invoice in their GSTR-2B |
| 13th of the month after each quarter | GSTR-1 (QRMP) | Quarterly outward supplies for QRMP filersNotification 84/2020-Central Tax | Businesses up to ₹5 crore turnover on the QRMP scheme | ₹50 per day, and B2B customers wait up to a quarter for credit |
| 18th of the month after each quarter | CMP-08 | Quarterly statement and payment for composition dealersRule 62(1), CGST Rules 2017 | Composition scheme dealers | Late fee and 18% interest on the tax |
| 20th of every month | GSTR-3B | Summary return, and the month's tax paymentRule 61, CGST Rules 2017 | Monthly filers | ₹50 per day plus 18% interest; two consecutive defaults block e-way bills |
| 25th of every month | PMT-06 | Monthly tax payment for QRMP filers, who still file quarterlyRule 61(1), CGST Rules 2017 | QRMP filers | 18% interest — QRMP defers the filing, not the payment |
The monthly cycle, and why order matters
GSTR-1 by the 11th reports what you sold and feeds your customers' GSTR-2B. GSTR-3B by the 20th is where tax is actually paid. Both are due every period, including periods with no sales at all — a nil return still attracts ₹20 a day if it is late.
Returns cannot be filed out of order. One skipped month blocks every month after it, which is why a small backlog compounds into a large one so quickly.
30 November is the date nobody has in their calendar
Input credit for a financial year cannot be claimed after 30 November following it. There is no extension and no relief mechanism — credit not claimed by then is lost outright.
This is why monthly GSTR-2B reconciliation matters. A supplier who has not filed is holding your credit, and the difference between chasing them in July and discovering it in December is the difference between recovering the money and writing it off.