GST Compliance Calendar: Key Dates & Filings for FY 2026-27

A new financial year means a fresh compliance clock. Missing even a single GST deadline can cost your business more than just a late fee — it can affect your Input Tax Credit (ITC), trigger notices from GST authorities, disrupt vendor relationships, and in repeat cases, lead to suspension of your GST registration.

FY 2026-27 (April 2026 to March 2027) brings with it the same core filing structure, but with updated enforcement focus from GSTN on ITC mismatches and e-invoicing compliance. Here is the complete GST calendar your business needs to track this year.

Monthly Filings (Regular Taxpayers)

•       GSTR-1: Statement of outward supplies. Due by the 11th of every month. For April 2026, due May 11, 2026.

•       GSTR-3B: Monthly summary return with self-assessed tax payment. Due by the 20th of every month. For April 2026, due May 20, 2026.

•       GSTR-7: Filed by taxpayers deducting TDS under GST (e.g., government entities and specified persons). Due by the 10th of every month.

•       GSTR-8: Filed by e-commerce operators collecting TCS at source. Due by the 10th of every month.

•       GSTR-11: Filed by UIN holders (embassies, consulates) claiming refund of GST paid. Due by the 28th of every month.

Quarterly Filing Dates (QRMP Scheme, Turnover Up to Rs. 5 Crore)

Businesses with aggregate annual turnover up to Rs. 5 crore can continue under the Quarterly Return Monthly Payment (QRMP) scheme in FY 2026-27. Key dates for the year:

•       Q1 (April-June 2026): GSTR-1 due July 13, 2026 | GSTR-3B due July 22/24, 2026

•       Q2 (July-September 2026): GSTR-1 due October 13, 2026 | GSTR-3B due October 22/24, 2026

•       Q3 (October-December 2026): GSTR-1 due January 13, 2027 | GSTR-3B due January 22/24, 2027

•       Q4 (January-March 2027): GSTR-1 due April 13, 2027 | GSTR-3B due April 22/24, 2027

Note: QRMP taxpayers must pay tax monthly using Form PMT-06 by the 25th of each month, even though the return is filed quarterly.

Annual Filings for FY 2026-27

•       GSTR-9 (Annual Return): Expected due date December 31, 2027. Applicable to all regular taxpayers with annual turnover above Rs. 2 crore.

•       GSTR-9C (Self-Certified Reconciliation Statement): For taxpayers with turnover above Rs. 5 crore. Filed along with GSTR-9 by December 31, 2027.

•       GSTR-4 (Composition Scheme Annual Return): For composition taxpayers. Due April 30, 2027 for FY 2026-27.

E-Invoicing Thresholds in FY 2026-27

E-invoicing is now mandatory for all businesses with annual aggregate turnover above Rs. 5 crore. If your turnover has crossed this threshold in any previous financial year from FY 2017-18 onwards, you must generate e-invoices through the Invoice Registration Portal (IRP) for all B2B, B2G, and export transactions. Key points:

•       E-invoices auto-populate GSTR-1 — manual entry is not required for e-invoiced transactions

•       E-way bills are auto-generated from e-invoices for consignments above Rs. 50,000

•       Failure to issue an e-invoice where mandatory attracts a penalty of Rs. 10,000 per invoice or 100% of tax due, whichever is higher

ITC Compliance: What GSTN Is Watching in 2026-27

The GST Network has significantly enhanced its AI-based scrutiny of ITC claims. This year, expect heightened scrutiny on:

•       Mismatch between ITC claimed in GSTR-3B and ITC available in GSTR-2B — ensure monthly reconciliation before filing

•       ITC claimed from suppliers who have not filed their GSTR-1 — this ITC is now automatically reversed

•       ITC on blocked credits under Section 17(5): motor vehicles for personal use, food, beauty treatments, memberships, and works contract for immovable property

•       Excess ITC claims that trigger Rule 86A provisional attachment of bank accounts

Late Fee Structure for FY 2026-27

•       GSTR-1 & GSTR-3B: Rs. 50 per day of delay (Rs. 20 per day for nil returns), subject to a maximum of Rs. 10,000 per return

•       GSTR-9 (Annual Return): Rs. 200 per day (Rs. 100 each under CGST and SGST), capped at 0.25% of turnover in the state

•       GSTR-4 (Composition): Rs. 50 per day, maximum Rs. 2,000

Beyond late fees, consistent non-filing can lead to best judgment assessment by GST officers, suspension of GSTIN, and blocking of e-way bill generation — all of which directly disrupt business operations.

Our team at Atul Kapur & Associates manages end-to-end GST compliance for clients ranging from small traders and startups to large corporates, NBFCs, and foreign entities registered in India.

Want a CA team to manage your GST filings, ITC reconciliation, and e-invoicing compliance for FY 2026-27? Write to us at office@akaca.org or call 011-4134-5501. We serve businesses across India and abroad.