GSTR-1 and GSTR-3B due dates for FY 2026-27
Two returns run every GST registration: GSTR-1 reports your sales and GSTR-3B pays the tax. Monthly filers and quarterly filers under the QRMP scheme have different dates, and quarterly filers’ GSTR-3B date depends on the state they are registered in.
Reviewed by Vijay Dhawan, Managing Partner, LexVerge LLP, on · Published
Quick answer
GSTR-3B is due on the 20th of the next month for monthly filers. Under the QRMP scheme it is quarterly: the 22nd of the month after the quarter in the western and southern states, the 24th in the northern and eastern states and Delhi. GSTR-1 is due on the 11th of the next month, or the 13th after the quarter for QRMP filers. The next dates: October 2026 returns are due on 11 November (GSTR-1) and 20 November 2026 (GSTR-3B).
Not sure which of these apply to you? The free compliance checker lists your filings with the next due date for each.
The dates at a glance
| Return | Who files | Due date |
|---|---|---|
| GSTR-1 | Monthly filers | 11th of the next month |
| GSTR-1 | QRMP (quarterly) filers | 13th of the month after the quarter |
| IFF (optional invoice upload) | QRMP filers, first two months of the quarter | 13th of the next month |
| PMT-06 tax payment | QRMP filers, first two months of the quarter | 25th of the next month |
| GSTR-3B | Monthly filers | 20th of the next month |
| GSTR-3B | QRMP filers, group 1 states | 22nd of the month after the quarter |
| GSTR-3B | QRMP filers, group 2 states and UTs | 24th of the month after the quarter |
The QRMP scheme is open to taxpayers with aggregate turnover up to ₹5 crore. Your GSTR-3B is auto-drafted from the GSTR-1 or GSTR-1A you filed, so file GSTR-1 first; the input tax credit you claim should match GSTR-2B, which is generated on the 14th.
Which states file on the 22nd and which on the 24th
| Due on the 22nd | Due on the 24th |
|---|---|
| Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh; Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha; Jammu and Kashmir, Ladakh, Chandigarh, Delhi |
The group follows the state of your principal place of business, not where your customers are.
Every return date to March 2027
| Tax period | GSTR-1 (monthly) | GSTR-3B (monthly) | QRMP filers |
|---|---|---|---|
| October 2026 | 11 November 2026 | 20 November 2026 | IFF 13 November; PMT-06 25 November |
| November 2026 | 11 December 2026 | 20 December 2026 | IFF 13 December; PMT-06 25 December |
| December 2026 (quarter October to December) | 11 January 2027 | 20 January 2027 | GSTR-1 13 January; GSTR-3B 22 or 24 January 2027 |
| January 2027 | 11 February 2027 | 20 February 2027 | IFF 13 February; PMT-06 25 February |
| February 2027 | 11 March 2027 | 20 March 2027 | IFF 13 March; PMT-06 25 March |
| March 2027 (quarter January to March) | 11 April 2027 | 20 April 2027 | GSTR-1 13 April; GSTR-3B 22 or 24 April 2027 |
The annual return for FY 2025-26, GSTR-9, is due on 31 December 2026; see our GSTR-9 due date guide.
What a late return costs
A late GSTR-3B or GSTR-1 attracts a late fee of ₹50 a day (₹25 CGST and ₹25 SGST), or ₹20 a day for a nil return, capped per return by the previous year’s turnover: ₹500 for a nil return, ₹2,000 up to ₹1.5 crore, ₹5,000 up to ₹5 crore and ₹10,000 above. Tax paid late also carries interest at 18% a year under section 50 on the cash portion. GSTR-3B left unfiled for two consecutive tax periods also blocks e-way bill generation, and a late GSTR-1 holds up your buyers’ input tax credit. Work out the exact figure with our GST late fee calculator.
Frequently asked questions
What is the GSTR-3B due date for October 2026?
20 November 2026 for monthly filers. QRMP filers file GSTR-3B for the October to December quarter by 22 or 24 January 2027, depending on their state, and pay October’s tax in PMT-06 by 25 November 2026.
What is the GSTR-1 due date?
The 11th of the next month for monthly filers, and the 13th of the month after the quarter for QRMP filers. QRMP filers may upload invoices for the first two months through IFF by the 13th.
Which states have the GSTR-3B due date on the 22nd?
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, plus Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep. All other states and UTs, including Delhi, file on the 24th.
What is the late fee for GSTR-3B?
₹50 a day, or ₹20 a day for a nil return, capped at ₹500 for nil returns and at ₹2,000, ₹5,000 or ₹10,000 depending on turnover. Interest at 18% a year applies to tax paid late.
Should GSTR-1 be filed before GSTR-3B?
Yes. The tax liability in GSTR-3B is auto-drafted from the GSTR-1 or GSTR-1A you filed, so filing GSTR-1 first keeps the two returns consistent.
Keep this on your desk.
Compliance calendar FY 2026-27 (PDF)
Every MCA, GST, income-tax, PF and ESI due date from April 2026 to March 2027 on one page, with the extended audit dates.
Compliance calendar for Google or Outlook (.ics)
The same dates as calendar reminders: import once and every deadline appears in your calendar.
GST Return Filing from ₹499 a month, by a CA.
GSTR-1 and GSTR-3B every cycle, reconciled against GSTR-2B before filing.
Professional fee shown; government charges at actuals, quoted in writing before you pay. GST at 18% extra.
See what is included and the full priceNever miss the 11th or the 20th
We file GSTR-1 and GSTR-3B every cycle, reconciled with GSTR-2B, from ₹499 a month.
Keep reading.
GSTR-9C: the reconciliation statement for FY 2025-26
Above ₹5 crore turnover, GSTR-9 comes with GSTR-9C: a self-certified reconciliation to the audited accounts, due 31 December 2026, with the late fee running until both are filed.
Read guide→GuideGSTR-2B explained
The auto-drafted ITC statement, the 14th-of-the-month cycle, IMS actions, and a reconciliation routine that works.
Read guide→GuideGSTR-9 Due Date and Who Must File
Due 31 December 2026 for FY 2025-26, who files, who is exempt, and where the reconciliation goes wrong.
Read guide→Official references
The statutory sources behind this page. We keep our guidance aligned to them: verify anything time-sensitive directly.
- Ministry of Corporate AffairsCompanies Act filings, forms and fee schedules
- Income Tax DepartmentReturns, forms, rates and e-filing utilities
- GST PortalRegistration, returns and rate notifications
Facts on this page are checked against these sources; the date of the last check is shown at the top of the page. It is general guidance, not advice on your specific facts. How we write and check our guides.