GST compliance is a continuous responsibility for businesses, and missing deadlines can result in interest, penalties, and late fees. With multiple returns, forms, and timelines involved, it becomes essential to stay organized and proactive.
The GST Compliance Calendar for FY 2026–27 is designed to help businesses track key due dates, plan tax payments efficiently, and ensure smooth compliance. Since due dates may be revised by authorities from time to time, having a structured understanding of the filing schedule is critical.
Overview of GST Return Filing Structure
GST compliance primarily depends on the type of taxpayer and the nature of transactions:
Regular Taxpayers
Businesses with an annual turnover exceeding ₹5 crore are required to file:
- GSTR-1 (details of outward supplies) – Monthly
- GSTR-3B (summary return) – Monthly
QRMP Scheme (Quarterly Filing)
Taxpayers with turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme:
- File GSTR-1 and GSTR-3B quarterly
- Make monthly tax payments
Returns for Specific Transactions/Persons
Certain categories of taxpayers must file specific returns:
- GSTR-5: Non-resident taxable persons
- GSTR-5A: OIDAR service providers
- GSTR-6: Input Service Distributors
- GSTR-7: TDS under GST
- GSTR-8: TCS by e-commerce operators
Key Monthly GST Compliance Dates
Businesses should keep track of the following recurring deadlines:
- 10th of every month
- GSTR-7 (TDS)
- GSTR-8 (TCS)
- 11th of every month
- GSTR-1 (for taxpayers with turnover above ₹5 crore or not opting for QRMP)
- 13th of every month
- GSTR-5 (Non-resident taxpayers)
- GSTR-6 (Input Service Distributors)
- IFF (optional for QRMP taxpayers)
- 20th of every month
- GSTR-3B (monthly filers)
- GSTR-5A (OIDAR service providers)
- 25th of every month
- PMT-06 (monthly tax payment under QRMP scheme)
Illustration: GST Due Dates for April 2026
To understand how compliance works in practice, here are key due dates for April 2026 (for March 2026 period):
- 10th April: GSTR-7, GSTR-8
- 11th April: GSTR-1 (monthly)
- 13th April: GSTR-5, GSTR-6
- 20th April: GSTR-3B, GSTR-5A
- 25th April: ITC-04 (for Oct’25–Mar’26 period)
- 28th April: GSTR-11
- 30th April:
- TDS challan-cum-statement (Sections 194IA/IB/M)
- Deposit of TDS/TCS liabilities
- MSME-1 return
Note: Due dates are subject to changes as notified by the department.
Return-Wise GST Filing Calendar (FY 2026–27)
GSTR-1 (Monthly)
- Due on 11th of the following month
- Applicable for taxpayers with turnover above ₹5 crore or not under QRMP
GSTR-3B (Monthly)
- Due on 20th of the following month
- Mandatory for regular taxpayers
GSTR-5 (Non-Resident Taxpayers)
- Due on 13th of the following month
GSTR-5A (OIDAR Services)
- Due on 20th of the following month
GSTR-6 (ISD)
- Due on 13th of the following month
GSTR-7 (TDS)
- Due on 10th of the following month
GSTR-8 (TCS)
- Due on 10th of the following month
Annual GST Compliance
- GSTR-9 & GSTR-9C (FY 2026–27)
- Due date: 31st December 2027
These returns consolidate the entire year’s data and are crucial for final reconciliation.
Other Important GST Forms & Deadlines
- ITC-04 (Job Work Reporting)
- Apr–Sep 2026: Due 25th October 2026
- Oct 2026–Mar 2027: Due 25th April 2027
- RFD-11 (Letter of Undertaking – LUT)
- To be filed by exporters at the beginning of the financial year
- Due date for FY 2026–27: 31st March 2026
Important Compliance Points
- QRMP Scheme Eligibility
Businesses with turnover up to ₹5 crore can opt for quarterly filing - Nil Returns Must Be Filed
Even if there are no transactions, filing is mandatory - Time Limit for Filing Returns
Returns cannot be filed after three years from the due date - Due Dates May Change
Authorities may extend deadlines via notifications
Conclusion
GST compliance requires consistency, accuracy, and timely action. With multiple returns and deadlines throughout the year, maintaining a structured compliance calendar becomes essential.
By following the GST Compliance Calendar for 2026–27, businesses can reduce the risk of penalties, ensure smooth filings, and manage their tax obligations more efficiently.
A proactive approach today can prevent compliance issues tomorrow.
Ushma & Associates – Chartered Accountants
📞 Contact: +91-9910075924
Disclaimer
This article is for general informational purposes only and does not constitute professional advice. GST Tax Laws are subject to changes, and interpretations may vary.
Readers are advised to consult a qualified professional before making any decisions.
