Missing a GST date means late fees and interest. Here are the recurring 2026 deadlines for the common profiles.
Monthly filers
| Return | Due date |
|---|---|
| GSTR-1 (outward supplies) | 11th of next month |
| GSTR-3B (summary + payment) | 20th of next month |
QRMP (small taxpayers)
Eligible taxpayers file GSTR-1 and 3B quarterly while paying tax monthly by challan — lighter monthly load.
Composition dealers
Pay quarterly via CMP-08 and file an annual GSTR-4.
You file GSTR-3B 12 days late with tax due.
You pay a per-day late fee (CGST+SGST) plus 18% p.a. interest on the tax for those days. On ₹1,00,000 tax, ~12 days interest ≈ ₹590 — plus the late fee. Small monthly discipline avoids it entirely.
Set calendar alerts for the 11th and 20th, and file even a nil return on time — the late fee applies to nil filers too. QRMP is a genuine relief for small businesses; check if you're eligible before defaulting to monthly filing.
Not sure how this applies to you?
Rules change and the answer depends on your exact numbers. Get a qualified professional to review your GST filing calendar for your case — before you act.
Talk to a KyaTax expert →Frequently asked questions
What is QRMP?
Quarterly Return Monthly Payment — eligible small taxpayers file quarterly but pay monthly. Eligibility depends on turnover.
Who files CMP-08?
Composition dealers, quarterly, plus an annual GSTR-4.
Do due dates change?
Yes — the government extends specific dates by notification. Check the latest.
Related: GST Tools · More guides · Our expert panel