📅 2025-26 & 2026-27 Compliant
GST Return Due Date Calendar & Deadlines
GSTR-1, GSTR-3B, CMP-08 aur Annual Returns ki exact dates. Har mahine ki late fee aur 18% annual interest se bachne ke liye deadlines ka dhyan rakhein.
🗓️GST Return Filing Due Dates (Official GST Council Schedule)
| Return Form | Frequency | Official Due Date | Applicable To | Description |
|---|---|---|---|---|
| GSTR-1 (Monthly)High Priority | Monthly | 11th of every month | Regular taxpayers with turnover > ₹5 Crore, or who opted out of QRMP | Outward supplies (sales) details declaration |
| IFF (Invoice Furnishing Facility)QRMP Special | Optional Monthly | 13th of the month following first 2 months of quarter | Small taxpayers opted under QRMP Scheme (Quarterly) | B2B sales pass-through to buyers for ITC claims |
| GSTR-3B (Monthly)Critical (Late Fee) | Monthly | 20th of every month | Regular taxpayers with turnover > ₹5 Crore (All States) | Tax summary payment and Input Tax Credit (ITC) claim |
| GSTR-3B (Quarterly Category 1 States)Category 1 | Quarterly | 22nd of the month following the quarter | QRMP Taxpayers in Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP | Quarterly tax summary and ledger settlement |
| GSTR-3B (Quarterly Category 2 States)Category 2 | Quarterly | 24th of the month following the quarter | QRMP Taxpayers in Himachal, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, WB, Odisha, Jharkhand, Assam | Quarterly tax summary and ledger settlement |
| CMP-08Composition | Quarterly | 18th of the month following the quarter | Composition scheme dealers (1% / 5% / 6% flat tax) | Challan statement for payment of self-assessed tax |
| GSTR-9 & GSTR-9CAnnual Audit | Annual | 31st December following the end of financial year | Annual Return for regular taxpayers (Turnover > ₹2 Cr) | Complete annual reconciliation of sales, purchases, and tax credits |
⚠️Late fee rules (for late returns):
- Tax Liability Wale Returns: ₹50 per day (₹25 CGST + ₹25 SGST) jab tak return file na ho jaye (Subject to maximum cap of ₹500 to ₹10,000 based on turnover).
- NIL returns: a month with zero sales still needs a return. A late NIL return costs ₹20 per day (₹10 CGST + ₹10 SGST).
- Interest: simple interest at 18% per annum applies to the pending tax.
💡How LensXT makes filing easier
LensXT processes your sales and purchases in real time. As the month closes, download the GSTR-1 JSON and the GSTR-3B summary in one click and upload them straight to the GST portal.