GST Compliance Calendar 2026

Stay compliant throughout 2026 with this month-wise GST calendar covering all major returns: GSTR‑1, GSTR‑3B (monthly & QRMP), GSTR‑7/8 (TDS/TCS), GSTR‑5/5A, GSTR‑6 (ISD), IFF, PMT‑06, CMP‑08, and annuals GSTR‑9/9C.
We’ve included why each form matters, typical late fees, interest, and key Income Tax (TDS/TCS), PF/ESIC, and other statutory dates.
Use this as a handy checklist for your team and clients.

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Short Notes on Key GST Compliances

GSTR‑1 (Outward Supplies): Statement of sales; monthly filers typically due on the 11th and QRMP filers quarterly. Late filing attracts per‑day late fee (₹50; ₹20 for NIL) with turnover‑based caps; timely filing ensures buyers’ ITC.

• GSTR‑2B (Auto‑drafted ITC): Static statement generated monthly to help reconcile ITC; align purchase records with 2B to avoid mismatches and Rule 88C notices in 3B. (General portal practice and advisories referenced in GST calendars.)
• GSTR‑3B (Summary & Tax Payment): Monthly (large taxpayers) or QRMP quarterly with due dates on the 20th/22nd/24th (region groups). Late fee per day plus 18% p.a. interest on unpaid tax; filing can be blocked if prior 3B pending.
• IFF (Invoice Furnishing Facility): Optional for QRMP to upload B2B invoices for the first two months of a quarter by the 13th; helps recipients claim ITC sooner; no late fee if skipped, but ITC gets delayed.
• GSTR‑9 / 9C (Annual & Reconciliation): Annual return and reconciliation (9C applicable based on turnover); late fees vary by turnover slabs with caps; CBIC clarified how late fee applies when 9C is delayed and issued conditional waiver for past years.
• GSTR‑6 (ISD): Monthly return for Input Service Distributors; due on the 13th; late fee prescribed in law; from FY 2025‑26 ISD provisions have tightened with mandatory mechanism updates.
• GSTR‑7 / GSTR‑8 (TDS/TCS under GST): Monthly returns due on the 10th for government deductors (TDS) and e‑commerce operators (TCS). Late filing attracts daily late fee; portal changes continue to refine reporting.

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Why Due Dates Matter + Typical Penal Actions

• Late Fee & Interest: Most GST returns (e.g., GSTR‑1/3B) attract ₹50/day (₹20/day for NIL) late fee, with rationalized caps based on turnover; unpaid tax attracts 18% p.a. interest calculated daily.
• ITC & E‑Way Bill Impact: Delays can block GSTR‑1 filing if 3B is pending and may disrupt recipients’ ITC; repeated non‑filing can trigger notices and cancellation risk.
• Annual Returns: For GSTR‑9/9C, CBIC clarified late‑fee application across forms and provided limited waivers for past years via notifications/circulars—always check current year rules.
• QRMP Payments (PMT‑06): Not paying monthly via PMT‑06 (25th) leads to interest; use Fixed Sum (35%) or Self‑Assessment methods.
• Income Tax (TDS/TCS): TDS payment is generally due 7th of next month; quarterly TDS returns due at month‑end of following quarter (Q3 due 31 Jan 2026); late filing fee ₹200/day (Sec 234E) plus possible Sec 271H penalty; TCS follows similar quarterly cadence.
• PF/ESIC: Deposits due 15th monthly; delays attract damages/interest per EPFO/ESIC rules (common schedules widely used by practitioners).
• Advance Tax (Income Tax): Pay 15 Jun / 15 Sep / 15 Dec / 15 Mar (15%, 45%, 75%, 100% cumulatively); shortfalls trigger 234B/234C interest

Note: Government may issue extensions/waivers. Always verify portal advisories and CBIC notifications close to due dates.

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GST Compliance Calendar — 2026

Month-wise operational checklist. Use the accordion below to expand each month.

01 📅 January 2026

1. 07 Jan – TDS/TCS Payment for Dec 2025 (Income Tax)
2. 10 Jan – GSTR 7/8 (Dec 2025)
3. 11 Jan – GSTR 1 (Monthly) (Dec 2025)
4. 13 Jan – GSTR 1 (Q3 2025 26 QRMP), IFF (Jan 2026), GSTR 5/6 (Dec 2025)
5. 14 Jan – TCS Return (Q3 2025 26, Income Tax—Form 27EQ) (industry practice)
6. 15 Jan – PF/ESIC Payment (Dec 2025)
7. 18 Jan – CMP 08 (Q3 2025 26)
8. 20 Jan – GSTR 3B & GSTR 5A (Monthly) (Dec 2025)
9. 22 Jan – GSTR 3B (Q3 QRMP) – Group A
10. 24 Jan – GSTR 3B (Q3 QRMP) – Group B
11. 30 Jan – TCS Certificates (Q3 2025 26, Form 27D) (industry practice)
12. 31 Jan – TDS Return (Q3 2025 26)

02 📅 February 2026

• 07 Feb – TDS/TCS Payment (Jan 2026)
• 10 Feb – GSTR 7/8 (Jan 2026)
• 11 Feb – GSTR 1 (Monthly)
• 13 Feb – IFF (Feb 2026, QRMP), GSTR 5/6 (Jan 2026)
• 15 Feb – TDS Certificates (Q3 2025 26, Form 16A); PF/ESIC (Jan 2026) (industry practice for certificates)
• 20 Feb – GSTR 3B & GSTR 5A (Monthly) (Jan 2026)
• 25 Feb – GST PMT 06 (QRMP) (Jan 2026)

03 📅 March 2026

• 07 Mar – TDS/TCS Payment (Feb 2026)
• 10 Mar – GSTR 7/8 (Feb 2026)
• 11 Mar – GSTR 1 (Monthly)
• 13 Mar – IFF (Feb 2026, QRMP), GSTR 5/6 (Feb 2026)
• 15 Mar – Advance Tax 4th Installment (AY 2026 27); PF/ESIC (Feb 2026)
• 20 Mar – GSTR 3B & GSTR 5A (Monthly) (Feb 2026)
• 25 Mar – GST PMT 06 (QRMP) (Feb 2026)
• 30 Mar – TDS Payment (March 2026) (some internal calendars flag end month; statutory date is 30 Apr for Mar)

04 📅 April 2026

• 07 Apr – TCS Payment (March 2026)
• 10 Apr – GSTR 7/8 (April 2026)
• 11 Apr – GSTR 1 (Monthly)
• 13 Apr – GSTR 1 (Q4 2025 26 QRMP), IFF (Apr 2026 QRMP), GSTR 5/6 (Mar 2026)
• 15 Apr – PF/ESIC (Mar 2026)
• 18 Apr – CMP 08 (Q4 2025 26)
• 20 Apr – GSTR 3B & 5A (Monthly) (Mar 2026)
• 22 Apr – GSTR 3B (Q4 QRMP) – Group A
• 24 Apr – GSTR 3B (Q4 QRMP) – Group B
• 30 Apr – TCS Certificates (Q4 2025 26)

05 📅 May 2026

• 07 May – TDS/TCS Payment (Apr 2026)
• 10 May – GSTR 7/8 (May 2026)
• 11 May – GSTR 1 (Monthly)
• 13 May – IFF (May 2026, QRMP), GSTR 5/6 (Apr 2026)
• 15 May – TCS Return (Q4 2025 26); PF/ESIC (Apr 2026)
• 20 May – GSTR 3B & 5A (Monthly) (Apr 2026)
• 25 May – GST PMT 06 (QRMP) (Apr 2026)
• 31 May – TDS Return (Q4 2025 26)

06 📅 June 2026

• 07 Jun – TDS/TCS Payment (May 2026)
• 10 Jun – GSTR 7/8 (Jun 2026)
• 11 Jun – GSTR 1 (Monthly)
• 13 Jun – IFF (Jun 2026, QRMP), GSTR 5/6 (May 2026)
• 15 Jun – TDS Certificates (Q4 2025 26); Advance Tax 1st Installment (AY 2027 28); PF/ESIC (May 2026)
• 20 Jun – GSTR 3B & 5A (Monthly) (May 2026)
• 25 Jun – GST PMT 06 (QRMP) (May 2026)
• 30 Jun – Equalization Levy Statement (FY 2025 26); GSTR 4 (FY 2025 26); DIR 3 KYC (industry calendars)

07 📅 July 2026

• 07 Jul – TDS/TCS Payment (Jun 2026)
• 10 Jul – GSTR 7/8 (Jul 2026)
• 11 Jul – GSTR 1 (Monthly)
• 13 Jul – GSTR 1 (Q1 2026 27 QRMP), IFF (Jul 2026 QRMP), GSTR 5/6 (Jun 2026)
• 15 Jul – TCS Return (Q1 2026 27); PF/ESIC (Jun 2026)
• 18 Jul – CMP 08 (Q1 2026 27)
• 20 Jul – GSTR 3B & 5A (Monthly) (Jun 2026)
• 22 Jul – GSTR 3B (Q1 QRMP) – Group A
• 24 Jul – GSTR 3B (Q1 QRMP) – Group B
• 30 Jul – TCS Certificates (Q1 2026 27)
• 31 Jul – TDS Return (Q1 2026 27); ITR AY 2026 27 (Non Audit)

08 📅 August 2026

• 07 Aug – TDS/TCS Payment (Jul 2026)
• 10 Aug – GSTR 7/8 (Aug 2026)
• 11 Aug – GSTR 1 (Monthly)
• 13 Aug – IFF (Aug 2026, QRMP), GSTR 5/6 (Jul 2026)
• 15 Aug – TDS Certificates (Q1 2026 27); PF/ESIC (Jul 2026)
• 20 Aug – GSTR 3B & 5A (Monthly) (Jul 2026)
• 25 Aug – GST PMT 06 (QRMP) (Jul 2026)

09 📅 September 2026

• 07 Sep – TDS/TCS Payment (Aug 2026)
• 10 Sep – GSTR 7/8 (Sep 2026)
• 11 Sep – GSTR 1 (Monthly)
• 13 Sep – IFF (Sep 2026, QRMP), GSTR 5/6 (Aug 2026)
• 15 Sep – Advance Tax 2nd Installment (AY 2027 28); PF/ESIC (Aug 2026)
• 20 Sep – GSTR 3B & 5A (Monthly) (Aug 2026)
• 25 Sep – GST PMT 06 (QRMP) (Aug 2026)
• 30 Sep – Tax Audit (AY 2026 27) (Income Tax calendar)

10 📅 October 2026

• 07 Oct – TDS/TCS Payment (Sep 2026)
• 10 Oct – GSTR 7/8 (Oct 2026)
• 11 Oct – GSTR 1 (Monthly)
• 13 Oct – GSTR 1 (Q2 2026 27 QRMP), IFF (Oct 2026 QRMP), GSTR 5/6 (Sep 2026)
• 15 Oct – TCS Return (Q2 2026 27); PF/ESIC (Sep 2026)
• 18 Oct – CMP 08 (Q2 2026 27)
• 20 Oct – GSTR 3B & 5A (Monthly) (Sep 2026)
• 22 Oct – GSTR 3B (Q2 QRMP) – Group A
• 24 Oct – GSTR 3B (Q2 QRMP) – Group B
• 30 Oct – TCS Certificates (Q2 2026 27)
• 31 Oct – TDS Return (Q2 2026 27); ITR (Audit); Transfer Pricing Audit (AY 2026 27)

11 📅 November 2026

• 07 Nov – TDS/TCS Payment (Oct 2026)
• 10 Nov – GSTR 7/8 (Nov 2026)
• 11 Nov – GSTR 1 (Monthly)
• 13 Nov – IFF (Nov 2026, QRMP), GSTR 5/6 (Oct 2026)
• 15 Nov – TDS Certificates (Q2 2026 27); PF/ESIC (Oct 2026)
• 20 Nov – GSTR 3B & 5A (Monthly) (Oct 2026)
• 25 Nov – GST PMT 06 (QRMP) (Oct 2026)
• 30 Nov – ITR AY 2026 27 (Transfer Pricing cases) (Income Tax)

12 📅 December 2026

• 07 Dec – TDS/TCS Payment (Nov 2026)
• 10 Dec – GSTR 7/8 (Dec 2026)
• 11 Dec – GSTR 1 (Monthly)
• 13 Dec – IFF (Dec 2026, QRMP), GSTR 5/6 (Nov 2026)
• 15 Dec – Advance Tax 3rd Installment (AY 2027 28); PF/ESIC (Nov 2026)
• 20 Dec – GSTR 3B & 5A (Monthly) (Nov 2026)
• 25 Dec – GST PMT 06 (QRMP) (Nov 2026)
• 31 Dec – Belated/Revised ITR (AY 2026 27); GSTR 9/9C (FY 2025 26)

Note: Dates are provided as an operational checklist. Always verify near the deadline on the GST/Income Tax portals for any extensions or waivers.

Quick Tips to Stay Compliant

• Set automated reminders for 10th, 11th, 13th, 15th, 18th, 20th, 22nd/24th, 25th each month depending on your profile (TDS/TCS, GSTRs, PF/ESIC, PMT‑06).
• Reconcile GSTR‑2B vs purchase register monthly before filing 3B to avoid Rule 88C notices.
• For QRMP, use IFF by the 13th to keep customers’ ITC flowing and pay PMT‑06 by the 25th.
• Watch for CBIC/CBDT advisories or extensions near month‑ends.