Categories: Gst Compliance

GST COMPLIANCE CALENDAR FOR THE FY 2026-27

GOODS & SERVICES TAX COMPLIANCE CALENDAR FOR THE FY 2026-27

To comply with the different compliances under GST , here is the GST compliance calendar for the Financial Year 2026-27. Keep track of everything and you’ll never forget a deadline. Stay compliant at all times.

GST COMPLIANCE CALENDAR FOR THE FY 2026-27

Returns for Specific Transactions / Persons

Certain persons and transactions have dedicated GST returns, such as:

  • GSTR‑5 – Non‑Resident Taxable Persons
  • GSTR‑5A – OIDAR service providers
  • GSTR‑6 – Input Service Distributors (ISD)
  • GSTR‑7 – TDS under GST
  • GSTR‑8 – TCS by e‑commerce operators

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?

  • Taxpayers with annual aggregate turnover exceeding INR 5 crore, or
  • Taxpayers not opting for the QRMP scheme (wherever eligible) Key Returns
  • GSTR‑1 – Details of outward supplies
  • GSTR‑3B – Summary return for tax payment and ITC

The following are GST returns for regular GST taxpayers:

GSTR‑1 (Monthly – Turnover > INR 5 crore)

  • Due on 11th of the next month
  • Example:
    • April 2026 → 11th May 2026
    • May 2026 → 11th June 2026
    • March 2027 → 11th April 2027
  • Purpose: Details of outward supplies (sales of goods/services)
  • 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
Tags: GST Compliance Calendar
4 years ago
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Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

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