GST return due dates 2026: GSTR-1, GSTR-3B, GSTR-9 and late fees

In short

Monthly filers: GSTR-1 by the 11th and GSTR-3B by the 20th of the following month.
Quarterly filers (QRMP, turnover up to ₹5 crore): GSTR-1 by the 13th and GSTR-3B by the 22nd of the month after the quarter in Karnataka, with the tax of the first two months paid by the 25th.
A late GSTR-3B or GSTR-1 costs ₹50 a day (₹20 for a nil return) up to a cap of ₹500 to ₹10,000, plus 18% a year interest on tax paid late in cash.
The annual return GSTR-9 is due by 31 December. Businesses with turnover up to ₹2 crore are exempt from it from FY 2024-25.
A return more than three years past its due date can no longer be filed: the GST portal has blocked them since 1 December 2025.

Due dates for monthly filers

Return	What it reports	Due date	For October 2026
GSTR-1	Sales: invoice by invoice for registered buyers, totals for others, credit and debit notes	11th of the following month	11 November 2026
GSTR-3B	Summary of sales, input tax credit and the tax paid for the month	20th of the following month	20 November 2026

File GSTR-1 first: your buyers' input tax credit comes from it, and the sales figures in GSTR-3B are filled in from it. A mistake found after filing GSTR-1 can be corrected in GSTR-1A, as long as that month's GSTR-3B has not been filed yet.

The government extends a due date now and then by notification (the September 2025 GSTR-3B, for example, was moved to 25 October 2025). Plan to the dates above and treat an extension as a bonus.

Quarterly filers: the QRMP scheme

A business whose aggregate turnover in the previous financial year was up to ₹5 crore can file its returns every quarter and pay its tax every month. This is the QRMP scheme (quarterly return, monthly payment).

What	Covers	Due	October-December 2026 quarter
IFF (optional)	Invoices to registered buyers in month 1 or 2, up to ₹50 lakh a month	1st to 13th of the next month	By 13 November and 13 December 2026
PMT-06 (tax payment)	Tax for month 1 and month 2	25th of the next month	25 November and 25 December 2026
GSTR-1	The whole quarter	13th of the month after the quarter	13 January 2027
GSTR-3B	The whole quarter	22nd of the month after the quarter (Karnataka)	22 January 2027

The 22nd applies to Karnataka and the other states in the first group of rule 61. Businesses registered in the second group of states file by the 24th.

Opting in or out: on the GST portal, from the 1st of the second month of the previous quarter to the last day of the first month of the quarter. For January to March, that is 1 November to 31 January. The last return due must have been filed.
The choice stays until you change it.
If turnover crosses ₹5 crore during the year, the business must move to monthly returns from the next quarter.

Annual returns and composition dealers

Return	Who files it	Due date
GSTR-9 (annual return)	Regular taxpayers with aggregate turnover above ₹2 crore. Up to ₹2 crore is exempt from FY 2024-25.	31 December after the year (FY 2025-26: 31 December 2026)
GSTR-9C (reconciliation statement)	Turnover above ₹5 crore, self-certified	With GSTR-9, by 31 December
CMP-08	Composition dealers: the tax for each quarter	18th of the month after the quarter
GSTR-4	Composition dealers: the annual return	30 June after the year (from FY 2024-25; it was 30 April before)

The GSTR-9 form opens on the portal only after every GSTR-1 and GSTR-3B of that year has been filed, so clear any pending monthly returns well before December.

Late fees

Late fee per return, central and state GST together
Return	A day	Maximum
GSTR-3B or GSTR-1: nil return	₹20 (₹10 + ₹10)	₹500
GSTR-3B or GSTR-1: turnover up to ₹1.5 crore	₹50 (₹25 + ₹25)	₹2,000
GSTR-3B or GSTR-1: ₹1.5 crore to ₹5 crore	₹50	₹5,000
GSTR-3B or GSTR-1: above ₹5 crore	₹50	₹10,000
GSTR-9: turnover up to ₹5 crore	₹50 (₹25 + ₹25)	0.04% of turnover in the state
GSTR-9: ₹5 crore to ₹20 crore	₹100 (₹50 + ₹50)	0.04% of turnover in the state
GSTR-9: above ₹20 crore	₹200 (₹100 + ₹100)	0.5% of turnover in the state
GSTR-4	-	₹500 for a nil return, ₹2,000 otherwise
CMP-08	No late fee	Interest still runs on tax paid late

For GSTR-3B and GSTR-1, the turnover band is the aggregate turnover of the previous financial year. The fee runs from the day after the due date until the day the return is filed, and it is paid in cash: input tax credit cannot be used for it.

On 8 October 2026 the GST Council recommended waiving the late fee for businesses with turnover up to ₹5 crore when the return is filed by the end of the month in which it was due. Until a notification brings it into force, the fees above apply.

Interest on tax paid late

18% a year, for each day from the day after the due date until the tax is paid.
When a return is filed late (before any notice), interest is charged only on the part of the tax paid in cash, not on the part set off from input tax credit.
Input tax credit wrongly taken and used also carries 18% interest.

Example: a business with turnover under ₹1.5 crore files its GSTR-3B 30 days late and pays ₹50,000 of tax in cash. Late fee: 30 × ₹50 = ₹1,500 (under the ₹2,000 cap). Interest: ₹50,000 × 18% × 30 ÷ 365 = about ₹740. Total: about ₹2,240.

What else stops while a return is pending

GSTR-1 is blocked while the previous period's GSTR-3B is pending, and until bank account details are added to the registration.
By law, GSTR-3B for a period cannot be filed while earlier returns, or that period's GSTR-1, are pending.
E-way bills stop: they cannot be generated once returns have been missed for two tax periods in a row (two quarters of CMP-08 for composition dealers).
Your buyers lose credit: invoices you have not reported in GSTR-1 or IFF do not reach their GSTR-2B.
The three-year bar: a return cannot be filed more than three years after its due date. The portal has enforced this since 1 December 2025, starting with GSTR-1 and GSTR-3B up to October 2022 and GSTR-9 up to FY 2020-21.
Continued non-filing can lead to cancellation of the GST registration.

A monthly routine that avoids late fees

In the first week, collect the month's sales invoices, credit notes and purchase bills.
File GSTR-1 by the 11th (quarterly filers: IFF by the 13th for months 1 and 2, if your buyers want their credit monthly).
Review suppliers' invoices in the Invoice Management System (IMS) and check GSTR-2B, ready on the 14th, against your purchase register.
File GSTR-3B and pay by the 20th (quarterly filers: PMT-06 by the 25th in months 1 and 2, GSTR-3B by the 22nd after the quarter).
No sales in a month? File the nil returns anyway: a nil return filed late still costs ₹20 a day.

Questions people ask

What is the due date of GSTR-3B?

The 20th of the following month for monthly filers. Quarterly (QRMP) filers in Karnataka file by the 22nd of the month after the quarter.

What is the due date of GSTR-1?

The 11th of the following month for monthly filers, and the 13th of the month after the quarter for quarterly (QRMP) filers.

What is the late fee for GSTR-3B?

₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return. The total is capped at ₹500 for a nil return, and otherwise at ₹2,000, ₹5,000 or ₹10,000 depending on last year's turnover. Interest at 18% a year is added on tax paid late in cash.

Is GSTR-9 compulsory?

Not for businesses with aggregate turnover up to ₹2 crore: they are exempt from FY 2024-25. Above ₹2 crore, GSTR-9 is due by 31 December after the year, and above ₹5 crore a self-certified GSTR-9C is filed with it.

Can I file a GST return after three years?

No. A return cannot be filed more than three years after its due date, and the GST portal has blocked such returns since 1 December 2025.

Do I have to file GST returns if there were no sales?

Yes. A registered business files nil returns for a month with no sales. A late nil return costs ₹20 a day, up to ₹500.

Is interest charged on the whole tax?

When a return is filed late before any notice, interest at 18% a year is charged only on the tax paid in cash, not on the part set off from input tax credit.

Sources

Written from these official pages and notifications, checked on 4 Nov 2026. Rules change by notification: before you act, check the latest position or ask us.

General information, not legal or tax advice for your case. Parishrama Consulting Services is a private firm, not a government office.

GST return due dates and late fees: GSTR-1, GSTR-3B and GSTR-9