GST COMPLIANCE CALENDAR FOR THE FY 2026-27

Upcoming GST Return Due Dates

GST return due dates may be extended via notifications, but unless notified otherwise, standard due dates apply. Missing these can lead to late fees, interest, and compliance issues. GST Return‑Wise GST Calendar (FY 2026–27). These forms ensure correct reporting for special categories under GST. Regular taxpayers, e.g., businesses and professionals registered under GST are required to file GSTR‑1 and GSTR‑3B. Who files monthly returns?

The following are GST returns for regular GST taxpayers:

• Who files: All regular taxpayers
• Frequency: Monthly / Quarterly (QRMP)
• Due dates shown: 11th of next month – Monthly and 13th of next month – Quarterly (QRMP) This is correct as per current GST provisions.

GSTR‑3B (Monthly – Turnover > INR 5 crore)

• Due on 20th of the next month
• Example:
  • April 2026 → 20th May 2026
  • May 2026 → 20th June 2026
  • March 2027 → 20th April 2027

• Purpose: Summary return for:
  • Outward supplies
  • ITC
  • Tax payment
• Frequency: Monthly
• Due date shown: 20th of next month

GSTR‑2B

• Nature: Auto‑generated ITC statement
• Generated by: GST Portal
• Frequency: Monthly
• Availability shown: 14th of next month. Important because ITC should be claimed strictly as per GSTR‑2B.

GSTR‑9

• Purpose: Annual Return
• Who files: All regular taxpayers
• Frequency: Annually
• Due date shown: 31st December of next FY

Returns for Composition Taxpayers

GSTR‑4

• Purpose: Quarterly return by composition taxpayers
• Frequency: Quarterly
• Due date shown:  18th of the month following the quarter

GSTR‑4A (Note: terminology clarification)

• GSTR‑4A as “Annual Return” The actual annual return for Composition Taxpayers is FORM GSTR‑4 (Annual) GSTR‑4A is auto‑drafted, not filed separately
• Correct annual due date: 30th April of the next FY

GSTR‑5

• Who files: Non‑Resident Taxable Persons
• Frequency: Monthly
• Due date:  20th of next month

GSTR‑6

• Who files: Input Service Distributors (ISD)
• Frequency: Monthly
• Due date: 13th of next month

GSTR‑7

• Purpose: TDS Return under GST
• Who files: GST TDS deductors
• Frequency: Monthly
• Due date: 10th of next month.

GSTR‑8

• Purpose: TCS Return
• Who files: E‑commerce operators
• Frequency: Monthly
• Due date: 10th of next month

Annual Returns

GSTR‑9 (Annual Return) & GSTR‑9C (Self‑certified Reconciliation Statement) : Due date for FY 2026‑27: 31st December 2027

Important Note: 

• If due date falls on a holiday → Next working day is considered the due date
• Late fee mentioned: INR 25 per day (INR 12.5 CGST + INR 12.5 SGST) – subject to maximum limits

Other Important GST Forms

• GSTR‑5 (Non‑Resident Taxable Persons) Due on 13th of the next month
• GSTR‑5A (OIDAR Services) : Due on 20th of the next month
• GSTR‑6 (Input Service Distributor – ISD) : Due on 13th of the next month
• GSTR‑7 (TDS under GST) : Due on 10th of the next month
• GSTR‑8 (TCS by E‑commerce Operators) : Due on 10th of the next month

ITC‑04 (Job Work – Half‑Yearly)

• Apr–Sep 2026 → 25th October 2026
• Oct–Mar 2027 → 25th April 2027

RFD‑11 (LUT for Exports Without IGST)

• Must be filed before the start of the financial year
• Due date for FY 2026‑27:  31st March 2026