India Tax Due DatesGST return due dates from Rule 61
Rule 61 of the Central Goods and Services Tax Rules, 2017 (the CBIC compilation of 26 December 2022, read on 14 November 2026) fixes the dates for FORM GSTR-3B: the 20th of the next month for monthly filers; for quarterly filers the 22nd or the 24th of the month after the quarter, depending on the state of the principal place of business; and the 25th for the PMT-06 payment for the first two months of a quarter.
All states and territories
| State or territory | Quarterly GSTR-3B due |
|---|---|
| Chhattisgarh | 22th of the month after the quarter |
| Madhya Pradesh | 22th of the month after the quarter |
| Gujarat | 22th of the month after the quarter |
| Maharashtra | 22th of the month after the quarter |
| Karnataka | 22th of the month after the quarter |
| Goa | 22th of the month after the quarter |
| Kerala | 22th of the month after the quarter |
| Tamil Nadu | 22th of the month after the quarter |
| Telangana | 22th of the month after the quarter |
| Andhra Pradesh | 22th of the month after the quarter |
| Daman and Diu and Dadra and Nagar Haveli | 22th of the month after the quarter |
| Puducherry | 22th of the month after the quarter |
| Andaman and Nicobar Islands | 22th of the month after the quarter |
| Lakshadweep | 22th of the month after the quarter |
| Himachal Pradesh | 24th of the month after the quarter |
| Punjab | 24th of the month after the quarter |
| Uttarakhand | 24th of the month after the quarter |
| Haryana | 24th of the month after the quarter |
| Rajasthan | 24th of the month after the quarter |
| Uttar Pradesh | 24th of the month after the quarter |
| Bihar | 24th of the month after the quarter |
| Sikkim | 24th of the month after the quarter |
| Arunachal Pradesh | 24th of the month after the quarter |
| Nagaland | 24th of the month after the quarter |
| Manipur | 24th of the month after the quarter |
| Mizoram | 24th of the month after the quarter |
| Tripura | 24th of the month after the quarter |
| Meghalaya | 24th of the month after the quarter |
| Assam | 24th of the month after the quarter |
| West Bengal | 24th of the month after the quarter |
| Jharkhand | 24th of the month after the quarter |
| Odisha | 24th of the month after the quarter |
| Jammu and Kashmir | 24th of the month after the quarter |
| Ladakh | 24th of the month after the quarter |
| Chandigarh | 24th of the month after the quarter |
| Delhi | 24th of the month after the quarter |
GSTR-1
Not in Rule 61: Central Tax Notification No. 83/2020 of 10 November 2020 (in force from 1 January 2021, read from the CBIC PDF on 14 November 2026) extends the time for GSTR-1 to the eleventh day of the month succeeding the tax period, and to the thirteenth day for those who file returns quarterly.
Annual return
Rule 80(1) (CBIC portal text, read 14 November 2026): the annual return GSTR-9 (GSTR-9A for composition) is due on or before the thirty-first day of December following the end of the financial year; a person with aggregate turnover above five crore rupees also files the self-certified reconciliation statement GSTR-9C by the same date (Rule 80(3)).
Extensions happen
Dates can be extended by notification. Example: Notification No. 01/2026-Central Tax of 21 April 2026 extended GSTR-3B for March 2026 to 21 April 2026 (from 20 April 2026). Check the portal for the period you file.
Limits of this page
The Rules were read as compiled in December 2022 and the notifications named above; later amendments and extension notifications were not read.
Common questions
When is GSTR-3B due?
Rule 61(1)(i): for each month, on or before the twentieth day of the month after it.
What if I file quarterly under QRMP?
Rule 61(1)(ii): the twenty-second day of the month after the quarter if your principal place of business is in one of the fourteen listed states and territories, the twenty-fourth day if it is in one of the twenty-two others. Pick your state above.
When is the tax paid for the first two months of a quarter?
Rule 61(3): by depositing it in FORM GST PMT-06 by the twenty-fifth day of the month after each of those months; the Commissioner may extend this by notification.
When is the GST annual return due?
Rule 80: GSTR-9 on or before 31 December following the financial year; GSTR-9C too for turnover above five crore rupees.
When is GSTR-1 due?
Notification No. 83/2020-Central Tax of 10 November 2020, in force from 1 January 2021: the eleventh day of the month after the tax period, and the thirteenth day of the month after the quarter for those who file quarterly under the proviso to section 39(1). Later notifications were not read.
Source
- Central Goods and Services Tax Rules, 2017, CBIC tax repository (taxinformation.cbic.gov.in), compilation of 26 December 2022, Rule 61, read on 14 November 2026.
- CBIC Notification No. 83/2020-Central Tax dated 10 November 2020 (GSTR-1 time limits), read on 14 November 2026.
- CGST Rules Rule 80 (annual return) and Notification No. 01/2026-Central Tax of 21 April 2026, read on 14 November 2026.
Read on 14 November 2026 from the Rules as compiled on 26 December 2022. Amendments and notified extensions since then were not read, so confirm on the GST portal before relying on a date. This site is independent, not connected with the GST Council or CBIC, and gives information, not tax advice.