Monthly GSTR-1 is due on the 11th and GSTR-3B on the 20th of the next month. QRMP filers file GSTR-3B on the 22nd or 24th after the quarter, depending on the state. The annual return GSTR-9 and the reconciliation statement GSTR-9C are due on 31 December after the financial year, which is 31 December 2026 for FY 2025-26.
Facts checked: 9 October 2026, against secondary summaries of the statutory dates. I could not open the CBIC notification text itself, and I found no extension of the FY 2025-26 annual return date. Due dates are extended by notification from time to time, so check cbic-gst.gov.in and the GST portal before you fix a client's diary.
Due dates at a glance
| Return | Who | Due date |
|---|---|---|
| GSTR-1 | Monthly filers | 11th of the next month |
| GSTR-1 / IFF | QRMP filers | 13th of the month after the quarter (IFF: 13th of the first two months, optional) |
| GSTR-3B | Monthly filers | 20th of the next month |
| GSTR-3B | QRMP filers | 22nd or 24th of the month after the quarter, by state |
| GSTR-4 | Composition dealers | Annual, 30 April after the year end (annual return; verify the current form and date) |
| GSTR-9 | Above the threshold; optional below it | 31 December after the FY |
| GSTR-9C | Above the turnover limit for reconciliation | 31 December after the FY |
For QRMP, the 22nd applies to Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu with Dadra and Nagar Haveli, Puducherry, the Andaman and Nicobar Islands and Lakshadweep. The other states and UTs file on the 24th. Confirm the group for each GSTIN on the portal.
To check whether a client needs the annual return and reconciliation statement, use the GSTR-9 and 9C applicability checker.
Late fee and interest
| Item | Rule |
|---|---|
| Late fee, return with tax | ₹50 a day (₹25 CGST plus ₹25 SGST) |
| Late fee, nil return | ₹20 a day (₹10 plus ₹10) |
| Cap, by prior-year turnover | Up to ₹1.5 crore: ₹2,000; ₹1.5 to 5 crore: ₹5,000; above ₹5 crore: ₹10,000 |
| Cap, nil return | ₹500 |
| Interest, section 50 | 18% a year on tax paid late; 24% where ITC was wrongly availed or utilised |
These figures come from secondary sources that agree with each other. The late fee on GSTR-9 follows a separate turnover-based scale, which I have not verified, so use the GST late fee calculator and the GST interest calculator and confirm against the notification.
A worked scenario
A Pune trader with ₹3 crore turnover in the previous year files its September 2026 GSTR-3B on 30 October instead of 20 October. Ten days are late, so the fee is 10 x ₹50 = ₹500, well under the ₹5,000 cap. If ₹1,00,000 of tax was paid in cash on 30 October, interest at 18% for 10 days is about ₹493 (₹1,00,000 x 18% x 10/365). The interest is calculated on the net cash tax, not on the portion covered by ITC. Had the return been nil, the fee would be 10 x ₹20 = ₹200.
Making it routine
- Put GSTR-1 on the 11th in the diary, not the 20th. Filing late means the client's customers lose their ITC in GSTR-2B for that month.
- Reconcile before you file: the GSTR-2B reconciliation checker and the ITC reversal 180-day calculator catch most surprises.
- Pull due dates into the audit calendar and keep GST audit workpapers for the annual return.
- Before you rely on any supplier's invoice, verify the GSTIN.
Frequently asked questions
Has the GSTR-9 date for FY 2025-26 been extended?
I found no extension as of 9 October 2026. The statutory date is 31 December 2026. Past years were extended by notification, so watch for one.
Which GSTR-3B date applies to a QRMP filer?
The 22nd or 24th of the month after the quarter, depending on the state of registration.
Is the late fee charged on both CGST and SGST?
Yes, the daily amount is split equally. For an IGST-only return, the fee is the same total.
Is interest the same as the late fee?
No. The late fee is for filing late. Interest under section 50 is for paying tax late, and it can apply even when the return is filed on time.
For vendor checks before claiming ITC, read how to search and verify a GST number.
Statutory facts on this page are checked against their sources, and the page says where it relied on secondary reporting. How we verify · Report an error