This calendar reflects the return-filing framework under the Central Goods and Services Tax Act and Rules, the QRMP scheme notifications, and due dates published on the GST portal (gst.gov.in).

In this detailed guide, you’ll learn about the types of GST returns, their filing frequency, and the step-by-step process to file GST returns accurately and on time.

A 2026 guide to GST return filing — GSTR-1, GSTR-3B, GSTR-9, the QRMP scheme, monthly and quarterly due dates, the new 3-year filing limit, late fees and interest.

GST filing frequency can impact compliance, cash flow, and reporting accuracy. Learn whether monthly or quarterly GST filing is the right choice for your small business in 2026.

GST return filing Due Dates vary by return type and filing frequency, making it essential to maintain a well-structured compliance calendar for FY 2025-26. What are the GST Return Filing Due Dates 2026 in India? The GST return calendar 2026 covers multiple return types applicable to different categories of taxpayers.

This comprehensive guide explains every aspect of GST return filing in India for 2026 — from the purpose and types of returns, to due dates, penalties, step-by-step filing process, ITC reconciliation, common errors, and how to avoid them.

1 How GST filing frequency works in 2026 15 changes in 2026 that every GST-registered business must act on 2.0.1 1. 3-year return filing hard block (effective December 2025) 2.0.2 2. E-invoicing threshold lowered to ₹5 crore 2.0.3 3. Invoice Management System (IMS) fully active from 2026 2.0.4 4. New GSTR-1A form for supplier amendments 2.0.5 5.

Frequency and due date. Monthly filer: 11th of the month following the tax period. A registered person with aggregate turnover above Rs. 5 crore in the preceding financial year must file monthly. Quarterly filer under QRMP: 13th of the month following the quarter.

From April 1, 2026, the GST rate structure has been rationalized. The 12% tax slab has been largely eliminated — most goods previously taxed at 12% have moved to either 5% (essential goods) or 18% (standard products).

Check GST return due dates for 2026 including GSTR-1, GSTR-3B, CMP-08 and GSTR-4. Learn filing frequency, late fees, interest and penalties in simple language.