GST and TDS Due Dates: October 2026 to March 2027

Where the dates come from

• CGST Act 2017, section 37GSTR-1 is due by the 10th of the next month; the second proviso lets the Government extend the date by notification.
• Notification No. 83/2020-Central Tax, 10 Nov 2020G.S.R. 699(E), in force from 1 Jan 2021: GSTR-1 by the 11th of the next month (monthly filers) and by the 13th of the month after the quarter (quarterly filers).
• CGST Rules 2017, rule 59(2)Invoice furnishing facility (IFF) for quarterly filers: the first and second months of a quarter, up to ₹50 lakh a month, from the 1st to the 13th of the next month.
• CGST Rules 2017, rule 61Substituted from 1 Jan 2021 by Notification No. 82/2020-CT (10 Nov 2020). GSTR-3B: 20th (monthly), 22nd or 24th by state (quarterly); PMT-06: 25th for the first two months of a quarter.
• CGST Rules 2017, rule 62Composition: CMP-08 by the 18th after each quarter; GSTR-4 by 30 June after the financial year from FY 2024-25 (proviso inserted by Notification No. 12/2024-CT, 10 Jul 2024).
• CGST Rules 2017, rule 66(1)GSTR-7 by tax deductors under section 51, by the 10th of the next month (wording inserted from 1 Nov 2024 by Notification No. 20/2024-CT, 8 Oct 2024).
• CGST Rules 2017, rule 80Substituted by Notification No. 30/2021-CT (30 Jul 2021). GSTR-9 by 31 December after the financial year; GSTR-9C with it when aggregate turnover exceeds ₹5 crore.
• CGST Rules 2017, rule 45(3)ITC-04 by the 25th after the specified period: six months (Apr–Sep, Oct–Mar) if the previous year's aggregate turnover exceeded ₹5 crore, else the financial year (Notification No. 35/2021-CT, 24 Sep 2021, from 1 Oct 2021).
• GST portal, Upcoming Due DatesChecked 26 Oct 2026 for the September 2026 period: GSTR-1 11 Oct (quarterly 13 Oct), GSTR-3B 20 Oct (quarterly 22/24 Oct), CMP-08 18 Oct, GSTR-7 10 Oct. No extension shown.
• CBDT Tax Calendar, FY 2026-27Income Tax Department calendar of due dates, 1 Apr 2026 to 31 Mar 2027, read 26 Oct 2026.
• CBDT Circular No. 07/2026, 28 Sep 2026F.No. 225/128/2026/ITA-II, under section 119 of the Income-tax Act 1961 read with section 536 of the Income-tax Act 2025: tax audit report for AY 2026-27 extended from 30 Sep to 21 Oct 2026; return of income for audit and company cases extended from 31 Oct to 21 Nov 2026.

The CBDT calendar names the Income-tax Act 2025 and the Income-tax Rules 2026 for TDS and TCS from April 2026 (new form numbers such as 138, 140 and 141), and the Income-tax Act 1961 for returns and audit reports of assessment year 2026-27.

GSTR-5, GSTR-5A, GSTR-6 and GSTR-8 are not listed here. Check the GST portal's Upcoming Due Dates for them.

This page shows each date as notified. It does not move a date that falls on a Sunday or holiday; an extension counts only when CBIC, GSTN or CBDT announces it. Last checked 26 October 2026.

Keep the figures behind these returns in Rebota

Rebota's GST module builds GSTR-1 and GSTR-3B from the invoices you raise, reconciles purchases with GSTR-2B and keeps an input tax credit ledger. Its TDS module records deductions, challans and lower-deduction certificates and groups the deductions by quarterly return.