India compliance calendar

14 recurring GST obligations — returns, payments and listings — each with its due rule and official source, plus the dates new India rules take effect.

Goods and Services Tax Network (GSTN) Central Board of Indirect Taxes and Customs (CBIC) Add to your calendar

Mon
Tue
Wed
Thu
Fri
Sat
Sun
27
28
29
30
31
1
2
3
4
5
6
Return filing Payment Report / listing Law change takes effect

Statutory due dates — weekend and public-holiday shifts are not modelled. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

GSTR-1 — monthly statement of outward supplies

GST · Monthly · return filing

11th of the month after the month ends Verified 2026-08-13
Who files
Registered persons on the monthly scheme (those not opting into QRMP, which is open only at aggregate turnover up to ₹5 crore). Not for composition taxpayers, input service distributors, non-residents, or GST TDS/TCS filers.
Notes
The 11th was fixed by Notification No. 83/2020-Central Tax (10 November 2020) under s.37(1) CGST Act.
Source
GSTN user guide — GSTR-1 FAQ #10 (due date: 11th of the succeeding month) GSTN (gst.gov.in)

GSTR-1 — quarterly statement of outward supplies (QRMP)

GST · Quarterly · return filing

13th of the month after the quarter ends Verified 2026-08-13
Who files
QRMP opt-ins: taxpayers with PAN-based aggregate annual turnover up to ₹5 crore in the current and preceding financial year who have filed their last due GSTR-3B.
Notes
For the first two months of a quarter, B2B invoices can optionally be uploaded through the Invoice Furnishing Facility between the 1st and 13th of the following month, capped at ₹50 lakh per month (Rule 59(2)–(3) CGST Rules); IFF invoices are then excluded from the quarterly GSTR-1.
Source
GSTN user guide — GSTR-1 FAQ #10 (quarterly: 13th after quarter end) GSTN (gst.gov.in)

GSTR-3B — monthly summary return and tax payment

GST · Monthly · return filing

20th of the month after the month ends Verified 2026-08-13
Who files
Registered persons on the monthly scheme. Tax is payable with the return — not later than the filing date (s.39(7) CGST Act).
Notes
Rule 61 in this form was substituted with effect from 1 January 2021 by Notification No. 82/2020-Central Tax.
Source
CGST Rules, Rule 61(1)(i) — on or before the twentieth day of the succeeding month CBIC (taxinformation.cbic.gov.in)

GSTR-3B — quarterly (QRMP), Category X states — 22nd

GST · Quarterly · return filing

22nd of the month after the quarter ends Verified 2026-08-13
Who files
QRMP filers whose principal place of business is in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, or Lakshadweep.
Notes
"Category X/Y" is calendar shorthand — the rule simply tables the two state lists.
Source
CGST Rules, Rule 61(1)(ii) Table — twenty-second day of the month succeeding the quarter CBIC (taxinformation.cbic.gov.in)

GSTR-3B — quarterly (QRMP), Category Y states — 24th

GST · Quarterly · return filing

24th of the month after the quarter ends Verified 2026-08-13
Who files
QRMP filers whose principal place of business is in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, or Delhi.
Source
CGST Rules, Rule 61(1)(ii) Table — twenty-fourth day of the month succeeding the quarter CBIC (taxinformation.cbic.gov.in)

CMP-08 — composition quarterly statement and payment

GST · Quarterly · payment

18th of the month after the quarter ends Verified 2026-08-13
Who files
Composition taxpayers under s.10 CGST Act — preceding-financial-year aggregate turnover up to ₹1.5 crore, or ₹75 lakh in Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Uttarakhand (Notification 14/2019-CT).
Notes
Thresholds verified against the GST Council's official copy of Notification 14/2019-CT (gstcouncil.gov.in), in force since 1 April 2019.
Source
CGST Rules, Rule 62(1) — FORM GST CMP-08 till the 18th day of the month succeeding the quarter CBIC (taxinformation.cbic.gov.in)

GSTR-4 — composition annual return

GST · Annually · return filing

30th June each year Verified 2026-08-13
Who files
Composition taxpayers under s.10 CGST Act. Due 30 June following the financial year (April–March), for FY 2024-25 onwards.
Notes
Moved from 30 April by Notification No. 12/2024-Central Tax (10 July 2024). The period is the financial year ending 31 March of the due year.
Source
CGST Rules, Rule 62(1) proviso — GSTR-4 by the thirtieth day of June following the financial year CBIC (taxinformation.cbic.gov.in)

GSTR-5 — non-resident taxable person return

GST · Monthly · return filing

13th of the month after the month ends Verified 2026-08-13
Who files
Registered non-resident taxable persons, for each calendar month or part-month of registration.
Notes
If the registration expires mid-month, the return is instead due within 7 days after the last day of registration, whichever is earlier (s.39(5)). The 13-day rule replaced 20 days from 1 October 2022 (Finance Act 2022); Rule 63 still carries the stale 20-day wording, so the Act and the GSTN portal govern.
Source
GSTN user guide — GSTR-5 FAQ (13th of the month, applicable from October 2022; s.39(5) CGST Act) GSTN (gst.gov.in)

GSTR-5A — OIDAR and online money gaming return

GST · Monthly · return filing

20th of the month after the month ends Verified 2026-08-13
Who files
Suppliers located outside India providing OIDAR services to non-taxable online recipients or registered persons in India, or online money gaming to persons in India (scope per Notification 51/2023-CT).
Source
CGST Rules, Rule 64 — FORM GSTR-5A on or before the twentieth day of the succeeding month CBIC (taxinformation.cbic.gov.in)

GSTR-7 — GST tax-deducted-at-source return

GST · Monthly · return filing

10th of the month after the month ends Verified 2026-08-13
Who files
Persons required to deduct tax at source under s.51 CGST Act — government departments and establishments, local authorities, governmental agencies and notified persons. This is GST TDS, not income-tax TDS.
Notes
The due-date wording was inserted into Rule 66(1) with effect from 1 November 2024 (Notification 20/2024-CT), matching s.39(3).
Source
CGST Rules, Rule 66(1) — FORM GSTR-7 on or before the tenth day of the succeeding month CBIC (taxinformation.cbic.gov.in)

GSTR-8 — e-commerce tax-collected-at-source statement

GST · Monthly · return filing

10th of the month after the month ends Verified 2026-08-13
Who files
Electronic commerce operators required to collect tax at source under s.52 CGST Act on supplies made through their platform.
Notes
The date lives in s.52(4) of the Act ("within ten days after the end of such month"); Rule 67 prescribes the form only.
Source
GSTN user guide — GSTR-8 FAQ (10th of the succeeding month; s.52(4) CGST Act) GSTN (gst.gov.in)

GSTR-9 — annual return

GST · Annually · return filing

31st December each year Verified 2026-08-13
Who files
Registered persons, excluding input service distributors, GST TDS/TCS filers, casual taxable persons and non-residents. Taxpayers with aggregate annual turnover up to ₹2 crore are exempt from FY 2024-25 onwards (Notification 15/2025-CT).
Notes
The period is the financial year (April–March) ending in the due year. The ₹2-crore exemption is official-id-corroborated — the notification PDF was not fetchable at authoring time.
Source
CGST Rules, Rule 80(1) — FORM GSTR-9 on or before the thirty-first day of December following the financial year CBIC (taxinformation.cbic.gov.in)

GST obligations only — India's income-tax TDS deposits, payroll (EPF/ESI) and company-registry deadlines exist but are outside this calendar's indirect-tax scope. India has no general weekend/holiday shift rule for GST due dates; dates move only when the government notifies an extension. The GSTR-9 ₹2-crore exemption rests on Notification 15/2025-CT, identified and multiply corroborated but not yet fetched in the original.

What this calendar does not list

  • Not applicable Recapitulative listing — India is outside the EU VAT system and has no recapitulative statement of intra-community supplies. GSTR-9C is a reconciliation statement filed with the annual return, not a listing, so it is recorded against the annual-return slot instead.
  • Not applicable E-invoicing / e-reporting cycle — India's e-invoicing regime requires an Invoice Reference Number from the IRP at the point of issuance. It imposes no separate periodic submission deadline, so there is no filing cycle to place on a calendar.
  • Not yet covered Registration deadline — Sections 22 and 25 of the CGST Act require applying for registration within 30 days of becoming liable, with shorter windows for casual and non-resident taxable persons. Not yet researched to page grade — no official source fetched — so it is recorded as a known gap rather than stated.

About this calendar

Which India tax deadlines does this calendar cover?

14 recurring indirect-tax obligations — GST returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-08-13). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

Related: Global compliance calendar · India tax changes · Last Week in Taxes

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