GST DUE DATES 2026: COMPLETE GST FILING CALENDAR FOR BUSINESSES

Month-Wise GST Calendar 2026

January 2026: January covers the GST filings for December 2025. Monthly taxpayers generally need to file GSTR-1 by 11 January and GSTR-3B by 20 January, while quarterly taxpayers generally file GSTR-1 by 13 January and GSTR-3B by 22/24 January, depending on the applicable state rules.

February 2026: In February, monthly taxpayers generally file GSTR-1 for January by 11 February and GSTR-3B by 20 February. Businesses should use this time to check sales invoices, purchase records and GST calculations before filing.

March 2026: March covers the February GST return cycle, with GSTR-1 generally due by 11 March and GSTR-3B by 20 March for monthly taxpayers. Checking missing invoices and correcting errors early can make filing easier.

April 2026: April is important for both monthly and quarterly taxpayers. Monthly filers generally have 11 April for GSTR-1 and 20 April for GSTR-3B, while QRMP taxpayers generally file GSTR-1 by 13 April and GSTR-3B by 22/24 April for the January–March quarter.

May 2026: For April transactions, monthly taxpayers generally need to file GSTR-1 by 11 May and GSTR-3B by 20 May. Businesses should also check their eligible Input Tax Credit before submitting the return.

June 2026: June covers GST filings for May, with GSTR-1 generally due by 11 June and GSTR-3B by 20 June for monthly filers. Keeping invoices, tax records and payment details updated can help avoid last-minute mistakes.

July 2026: July marks the end of the April–June quarter for QRMP taxpayers. Monthly taxpayers generally file GSTR-1 by 11 July and GSTR-3B by 20 July, while quarterly taxpayers generally file GSTR-1 by 13 July and GSTR-3B by 22/24 July.

August 2026: In August, monthly taxpayers generally file GSTR-1 for July by 11 August and GSTR-3B by 20 August. It is also useful to review GSTR-2B and verify the available ITC before claiming it.

September 2026: September covers the August return period. Monthly taxpayers generally need to file GSTR-1 by 11 September and GSTR-3B by 20 September. Any invoice or ITC mismatch should be checked before filing.

October 2026: October brings another quarterly filing cycle for QRMP taxpayers. Monthly filers generally have 11 October for GSTR-1 and 20 October for GSTR-3B, while quarterly taxpayers generally file GSTR-1 by 13 October and GSTR-3B by 22/24 October.

November 2026: For October transactions, monthly taxpayers generally file GSTR-1 by 11 November and GSTR-3B by 20 November. Reviewing pending invoices, GST payments and ITC before filing can help keep records accurate.

December 2026: December is a good time to review GST records and prepare for year-end compliance. Monthly taxpayers generally file GSTR-1 by 11 December and GSTR-3B by 20 December. Any annual GST return requirement should be checked according to the relevant financial year, turnover and applicable Government notifications.

Important GST Returns and QRMP Filing

GSTR-1

GSTR-1 is a GST return where a business reports its sales details, such as invoices, goods or services sold, and GST charged. For example, if ABC Traders sells goods worth ₹50,000 and charges ₹9,000 GST, the sale details are reported in GSTR-1. It is generally filed by the 11th of the next month for monthly taxpayers and by the 13th of the month after the quarter for quarterly taxpayers.

 GSTR-3B

GSTR-3B is a summary GST return where a business reports its total sales, GST payable and eligible Input Tax Credit (ITC), and pays the required tax. For example, if a business has ₹20,000 GST payable and ₹5,000 eligible ITC, it may need to pay ₹15,000 after adjustment. It is generally filed by the 20th of the next month for monthly taxpayers, while QRMP taxpayers generally file it by the 22nd or 24th, depending on the state.

 GSTR-2B

GSTR-2B is an auto-generated statement that shows the ITC available based on suppliers’ GST filings. For example, if you purchase goods and your supplier reports ₹5,000 GST on the invoice, the details may appear in your GSTR-2B. Businesses should check GSTR-2B before claiming ITC in GSTR-3B.

 GSTR-9

GSTR-9 is an annual GST return that gives a summary of a business’s GST transactions for the financial year. It includes details of sales, purchases, Input Tax Credit (ITC), tax paid and other information reported during the year. For example, if a business filed its GST returns every month, GSTR-9 brings the yearly information together in one return.

GST Calendar for QRMP Taxpayers

QRMP means Quarterly Return Filing and Monthly Payment. It allows eligible small businesses with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying GST monthly. For example, instead of filing returns every month, an eligible business can file them once every three months, while making monthly tax payments as required. The GST Portal states that the quarterly GSTR-1 is generally filed by the 13th of the month following the quarter.For quarterly GSTR-3B, different due dates are prescribed based on the State or Union Territory.For example, taxpayers in Chhattisgarh fall under the group for which the quarterly GSTR-3B due date is generally the 22nd of the month following the quarter.Therefore, businesses in Raipur and other parts of Chhattisgarh should pay particular attention to the applicable QRMP dates.

Why Should GST Due Dates Be Followed?

GST deadlines should not be treated as just dates on a calendar.

Timely filing can help businesses:

1. Avoid Late Fees- Delayed returns can result in late fees as prescribed under GST law.

2. Reduce Interest Burden- Where tax payment is delayed, applicable interest may be imposed.

3. Maintain Better Compliance- Regular filing helps a business maintain a cleaner GST compliance record.

4. Reduce ITC Problems- Timely reconciliation of invoices and GSTR-2B can help reduce mistakes in input tax credit claims.

5. Avoid Last-Minute Stress- When records are maintained throughout the month, returns can be prepared more easily.

Simple GST Compliance Checklist for 2026

Before filing a GST return, businesses should ensure that:

• Sales invoices have been recorded correctly.
• Purchase invoices have been checked.
• GSTINs have been verified.
• Credit and debit notes have been recorded.
• GSTR-1 data has been reviewed.
• GSTR-2B has been reconciled.
• Eligible ITC has been checked.
• GST liability has been calculated correctly.
• Tax payment has been arranged before filing.
• The filed return and ARN have been saved for future records.

GST Compliance in Raipur Made Easier

For businesses in Raipur and across Chhattisgarh, GST compliance can involve much more than simply filing a return. GST registration, invoice management, return filing, ITC reconciliation, GST notices and other tax-related compliances may also have to be handled. At CorpBuddy Raipur, businesses can receive support for GST and other business compliance requirements. Professional assistance can be useful where multiple GST filings or complex transactions are involved.