GST compliance is an ongoing responsibility for every registered business. While the system is structured, the number of returns, forms, and deadlines involved can make it feel complex. Missing even a single due date can lead to interest, penalties, and unnecessary follow-ups.
A clear understanding of the GST Compliance Calendar for FY 2026–27 helps businesses stay organised, plan filings in advance, and avoid last-minute complications.
How GST Filing Works
GST return filing depends on the type of taxpayer and turnover:
- Regular Taxpayers (Turnover above ₹5 crore)
Required to file:- GSTR-1 (outward supplies) – Monthly
- GSTR-3B (summary return) – Monthly
- QRMP Scheme (Turnover up to ₹5 crore)
- File returns quarterly (GSTR-1 & GSTR-3B)
- Pay tax monthly through PMT-06
- Special Category Returns
Certain taxpayers are required to file specific returns:- GSTR-5 – Non-resident taxpayers
- GSTR-5A – OIDAR service providers
- GSTR-6 – Input Service Distributors
- GSTR-7 – TDS under GST
- GSTR-8 – TCS by e-commerce operators
Important Monthly GST Due Dates
To simplify compliance, here’s how the monthly cycle typically works:
- 10th of every month
Filing of GSTR-7 (TDS) and GSTR-8 (TCS) - 11th of every month
Filing of GSTR-1 (for taxpayers not under QRMP or with turnover above ₹5 crore) - 13th of every month
Filing of:- GSTR-5 (Non-residents)
- GSTR-6 (ISD)
- IFF (optional for QRMP taxpayers)
- 20th of every month
Filing of:- GSTR-3B (monthly summary return)
- GSTR-5A (OIDAR services)
- 25th of every month
Payment of tax via PMT-06 (for QRMP taxpayers)
Understanding Through April 2026 Example
For better clarity, here’s how the compliance timeline looked for April 2026 (March 2026 period):
- 10th April → GSTR-7, GSTR-8
- 11th April → GSTR-1
- 13th April → GSTR-5, GSTR-6
- 20th April → GSTR-3B, GSTR-5A
- 25th April → ITC-04 (for Oct’25–Mar’26)
- 28th April → GSTR-11
- 30th April →
- TDS challan-cum-statement (194IA/IB/M)
- Deposit of TDS/TCS
- MSME-1 return
This example shows how multiple compliances fall within a single month.
Return-Wise Due Date Summary
Here’s a quick structured view:
- GSTR-1 (Monthly) → 11th of next month
- GSTR-3B (Monthly) → 20th of next month
- GSTR-5 / GSTR-6 → 13th of next month
- GSTR-7 / GSTR-8 → 10th of next month
- GSTR-5A → 20th of next month
For QRMP taxpayers:
- GSTR-1 (Quarterly) → 13th of month following the quarter
- GSTR-3B (Quarterly) → 22nd or 24th of month following the quarter
Annual & Other Important Compliances
- GSTR-9 & GSTR-9C (FY 2026–27)
Due by 31st December 2027 - ITC-04 (Job Work Reporting)
- Apr–Sep 2026 → 25th October 2026
- Oct–Mar 2027 → 25th April 2027
- RFD-11 (LUT for Exporters)
To be filed at the beginning of the financial year
Due for FY 2026–27: 31st March 2026
Important Points to Keep in Mind
- Businesses up to ₹5 crore turnover can opt for QRMP scheme
- Nil returns must be filed even if there are no transactions
- Returns cannot be filed after 3 years from the due date
- Due dates may be extended through government notifications
Conclusion
GST compliance becomes manageable when you follow a structured approach. Instead of reacting to deadlines, businesses should proactively track them through a compliance calendar.
The GST Compliance Calendar for 2026–27 serves as a practical guide to ensure timely filings, avoid penalties, and maintain smooth operations. Staying consistent with compliance not only reduces risks but also improves overall financial discipline.
A little planning today can save significant time and complications later.
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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.
