GST & Tax Due Date Calendar
What is due this month and next — GST returns, TDS, advance tax and the tax audit due date — with who each one applies to.
Due next
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| Form | What | Who | Due |
|---|---|---|---|
| GSTR-7 | TDS deducted under GST | GST TDS deductors | 10th of every month |
| GSTR-8 | TCS collected by e-commerce operators | E-commerce operators | 10th of every month |
| GSTR-1 | Outward supplies (monthly filers) | Monthly filers | 11th of every month |
| GSTR-1 / IFF | Outward supplies (quarterly, QRMP) | QRMP taxpayers | 13 Jan, Apr, Jul, Oct |
| CMP-08 | Quarterly tax payment (composition) | Composition taxpayers | 18 Jan, Apr, Jul, Oct |
| GSTR-3B | Summary return and tax payment (monthly filers) | Monthly filers | 20th of every month |
| GSTR-3B | Quarterly summary return (QRMP, category X states) | QRMP — category X states | 22 Jan, Apr, Jul, Oct |
| GSTR-3B | Quarterly summary return (QRMP, category Y states) | QRMP — category Y states | 24 Jan, Apr, Jul, Oct |
| PMT-06 | Monthly tax payment in the first two months of a quarter | QRMP taxpayers | 25 May, Jun, Aug, Sep, Nov, Dec, Feb, Mar |
| ITC-04 | Goods sent to and received from job workers (April–September) | Principals above ₹5 crore turnover (half-yearly) | 25 Oct |
| ITC-04 | Goods sent to job workers (half-year Oct–Mar, or the full year for others) | Principals sending goods for job work | 25 Apr |
| GSTR-4 | Annual return (composition) | Composition taxpayers | 30 Apr |
| GSTR-9 / 9C | Annual return and reconciliation statement | Regular taxpayers (9C above ₹5 crore) | 31 Dec |
| TDS payment | Tax deducted in the previous month (March: by 30 April) | Every TDS deductor | 7th of every month |
| Advance tax | Instalment of advance tax | Taxpayers with tax above ₹10,000 | 15 Jun, Sep, Dec, Mar |
| TDS return | Quarterly TDS statement | Every TDS deductor | 31 Jul, Oct, Jan, May |
| Tax audit report | Tax audit report | Businesses needing a tax audit | 30 Sep |
| ITR (audit cases) | Income tax return for audited businesses | Businesses needing a tax audit | 31 Oct |
Standing due dates as of October 2026. Extensions are notified on the GST and income tax portals.
The dates below are the standing due dates. The government extends dates by notification from time to time, so check the GST and income tax portals near a deadline.
Monthly and quarterly GST returns
Monthly filers file GSTR-1 by the 11th and GSTR-3B by the 20th of the next month. Taxpayers in the QRMP scheme file GSTR-1 by the 13th and GSTR-3B by the 22nd or 24th (depending on the state) of the month after the quarter, and pay tax for the first two months of each quarter through PMT-06 by the 25th.
Job work, composition and annual returns
ITC-04, the statement of goods sent to job workers, is due on 25 October and 25 April for businesses above ₹5 crore turnover, and on 25 April for others. Composition taxpayers pay through CMP-08 by the 18th after each quarter and file GSTR-4 by 30 April. The annual return GSTR-9, with GSTR-9C above ₹5 crore, is due by 31 December.
TDS, advance tax and tax audit due dates
TDS deducted in a month is paid by the 7th of the next month (March by 30 April), and quarterly TDS returns are due 31 July, 31 October, 31 January and 31 May. Advance tax falls on 15 June, 15 September, 15 December and 15 March. The tax audit report is due by 30 September and the return for audited businesses by 31 October, unless extended.
Questions people ask.
What is the due date for GSTR-3B?
The 20th of the next month for monthly filers; the 22nd or 24th of the month after the quarter for QRMP taxpayers, depending on the state.
What is the due date for GSTR-1?
The 11th of the next month for monthly filers, and the 13th of the month after the quarter for QRMP taxpayers.
What is the tax audit due date?
30 September of the assessment year for the tax audit report, unless the government extends it; the return for audited businesses follows by 31 October.
What is the due date for ITC-04?
25 October (April–September) and 25 April (October–March) for principals above ₹5 crore turnover; 25 April, once a year, for others.
What is the due date for GSTR-9?
31 December following the end of the financial year.
What happens if a GST return is filed late?
A late fee per day of delay and 18% yearly interest on tax paid late; the next return cannot be filed until the earlier one is.
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