GST Statutory Compliance Schedule: Monthly, Quarterly & Annual Deadlines

जीएसटी अनुपालन कैलेंडर एवं समय सीमा

Comprehensive calendar of statutory GST compliance deadlines: monthly GSTR-1 outward supply reporting, GSTR-3B tax payment, QRMP quarterly filings, CMP-08 for composition dealers, and GSTR-9 annual reconciliation.

Written by: Author Profile

Direct Tax & CA Review Panel

Chartered Accountancy Review Panel • Senior Direct Tax Review Desk

Reviewed & Fact-Checked by: Technical Review Panel

Tax Law & Dispute Review Desk

Tax Litigation & Legal Review Panel • Tax Appeal & Procedure Review Desk

Published: 1st April 2026•Last Updated: 15th August 2026•Last Reviewed: 15th August 2026

Key Statutory Highlights (FY 2026-27)

11th of Every Month: GSTR-1 monthly return (reporting B2B, B2C outward invoices).

13th of Month Following Quarter: IFF (Invoice Furnishing Facility) / GSTR-1 for QRMP quarterly filers.

18th of Month Following Quarter: Form CMP-08 quarterly payment for Composition dealers.

20th of Every Month: GSTR-3B monthly summary return and net cash tax payment.

31st December: GSTR-9 Annual Return & GSTR-9C Self-Certified Reconciliation Statement.

Late fee penalty: ₹50/day (₹20/day for Nil returns) plus 18% p.a. interest on delayed cash tax payments.

Who is Eligible & When Does it Apply?

Applicability #1

All registered regular, composition, and input service distributor GSTIN holders.

Step-by-Step Procedure & Compliance Roadmap

1st to 10th: Invoice Uploads

Compile sales register and upload B2B invoices to generate GSTR-1.

11th: Submit GSTR-1

File GSTR-1 so recipients can view credits in their GSTR-2B on the 14th.

14th to 19th: GSTR-2B ITC Matching

Reconcile purchase invoices against auto-drafted GSTR-2B.

20th: File GSTR-3B & Pay Tax

Offset ITC, create PMT-06 challan, and file GSTR-3B with EVC/DSC.

Mandatory Documents Checklist

Sales register, Purchase register, GSTR-2B, Electronic Cash & Credit ledger balances

Common Mistakes & Compliance Risks to Avoid

•Filing GSTR-3B after the 20th, attracting mandatory 18% p.a. interest on net cash liability.

•Missing GSTR-1, which blocks e-way bill generation after 2 consecutive periods.

Frequently Asked Questions

What happens if GSTR-3B is not filed for 2 consecutive months?

The GST portal automatically blocks the taxpayer's ability to generate E-Way Bills under Rule 138E, halting physical dispatch of goods until returns are updated.

Interactive Tax Calculators

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Related Tax Knowledge

GST Return Filing Guide Interactive Compliance Calendar

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🛡️ Educational Disclaimer: FinSetu India is an independent educational guidance and calculation platform. Content is published for general citizen awareness based on applicable laws as of FY 2026-27. We do not provide personalized legal/tax advice or file returns directly. Verify current applicable rules on official portals or consult a qualified Chartered Accountant / Tax Lawyer.