What is the due date for GSTR-1 for April 2026?

GSTR-1 for April 2026 is due on May 11, 2026 for monthly filers — businesses with annual aggregate turnover above Rs 5 crore. For QRMP scheme filers (turnover below Rs 5 crore), GSTR-1 for the January-March 2026 quarter was due in April 2026. QRMP filers can optionally use the Invoice Furnishing Facility (IFF) to upload B2B invoices for April 2026 by May 13, 2026 — this is not mandatory but helps their customers claim ITC. The next quarterly GSTR-1 for QRMP filers (April-June 2026) will be due in July 2026.

What is the GSTR-3B due date for May 2026?

GSTR-3B for April 2026 transactions is due on May 20, 2026 for monthly filers across all states. For QRMP scheme filers, the Q4 FY 2025-26 (January-March 2026) final GSTR-3B is due May 22 for Category 1 states (southern and western states) and May 24 for Category 2 states (northern and northeastern states). QRMP filers also need to pay their April 2026 monthly tax advance via Form PMT-06 by May 25, 2026. Missing GSTR-3B triggers late fees of Rs 50 per day and 18% annual interest on unpaid tax.

What happens if I miss the GST filing deadline in May?

Missing the GSTR-3B deadline on May 20 triggers two costs: a late fee of Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for every day after the due date until you file, and 18% per annum interest on the net cash tax liability from the due date until payment. Late fee for nil returns is lower at Rs 20 per day. Additionally, if GSTR-3B is not filed for two consecutive months, your e-way bill generation gets blocked — halting all goods transport operations. File as soon as possible after missing the deadline to minimize accumulated penalties.

What is PMT-06 and when is it due in May 2026?

Form PMT-06 is the monthly tax payment challan for QRMP scheme filers. Since QRMP filers file GSTR-3B quarterly, they still need to pay tax monthly to avoid interest. PMT-06 for April 2026 is due by May 25, 2026. The payment can be either 35% of the net tax paid in the previous quarter (the fixed sum method) or the exact tax calculated on April's actual invoices and ITC (the self-assessment method). Underpaying PMT-06 leads to interest charges on the shortfall. QRMP filers who accurately calculate April's liability using the self-assessment method can minimize both overpayment and underpayment risk.

Is GSTR-1 filing mandatory even if there are no sales in April?

Yes. Even if you had zero sales in April 2026, you must file a nil GSTR-1 by May 11, 2026. Filing nil returns is mandatory to maintain compliance. The late fee for nil GSTR-1 is Rs 20 per day (lower than the Rs 50 per day for returns with transactions), subject to a maximum of Rs 10,000. Similarly, if GSTR-3B has nil tax liability, a nil GSTR-3B must still be filed by May 20. Regular nil filing keeps your GST registration active and prevents e-way bill blocking.

How is the QRMP GSTR-3B due date different for Category 1 and Category 2 states?

The QRMP scheme splits states into two categories for staggered filing. Category 1 includes states in the southern and western zones: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and Union Territories of Daman & Diu, Dadra & Nagar Haveli, Puducherry, and Andaman & Nicobar Islands. For these states, GSTR-3B Q4 is due May 22. Category 2 covers remaining states and UTs, with GSTR-3B due May 24. The staggered approach reduces portal load on a single day. Verify your state's category on the GST portal.

GST Returns & Filing

GST Return Due Dates May 2026: Complete Filing Calendar

GSTR-1 is due May 11. GSTR-3B is due May 20 for monthly filers, and May 22 or May 24 for QRMP filers. Here is every GST due date for May 2026 with the exact date, form, and who it applies to.

Himanshu25 March 2026 · 7 min read · updated 6 September 2026

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Key takeaways

Monthly filers submit GSTR-1 for April by May 11 and GSTR-3B by May 20; QRMP filers file quarterly GSTR-3B by May 22 or 24.
QRMP filers can upload April B2B invoices via IFF by May 13 and must pay April tax through PMT-06 by May 25.
Late GSTR-3B costs Rs 50 per day plus 18% interest, and two consecutive missed months block e-way bill generation.
Nil returns are still mandatory; a nil GSTR-1 or GSTR-3B attracts Rs 20 per day if filed late.

May 2026 GST Filing: What You Need to File This Month

May is one of the heavier months for GST compliance. In addition to the regular GSTR-1 and GSTR-3B for April 2026 transactions, QRMP filers complete their April return cycle and composition dealers have key quarterly obligations. Missing any of these deadlines attracts late fees under Section 47 of the CGST Act — Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for GSTR-3B, subject to a maximum of 0.04% of turnover.

This calendar covers every GST due date in May 2026. Whether you are a monthly filer, a QRMP scheme participant, a composition dealer, or a non-resident taxable person, check your applicable deadlines below. For quick tax calculations on any transaction before you file, use our free GST calculator.

We update these calendars monthly. Bookmark this page and check back at the start of each month for the latest due dates. CBIC occasionally grants extensions — any extensions announced for May 2026 will be reflected here.

All GST Due Dates for May 2026

Sorted by due date. Check your category and mark your calendar.

Due Date	Form / Return	Who Must File	Period Covered
May 11, 2026 (Monday)	GSTR-1	Monthly filers with turnover above Rs 5 crore	April 2026 outward supplies
May 13, 2026 (Wednesday)	IFF (Invoice Furnishing Facility)	QRMP scheme filers (optional)	April 2026 B2B invoices only
May 20, 2026 (Wednesday)	GSTR-3B	Monthly filers — all states	April 2026 tax liability and ITC
May 22, 2026 (Friday)	GSTR-3B	QRMP filers in Category 1 states (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AP, Daman & Diu, Dadra & NH, Puducherry, Andaman & Nicobar)	Jan-Mar 2026 quarter final payment
May 24, 2026 (Sunday — extended to May 25)	GSTR-3B	QRMP filers in Category 2 states (remaining states and UTs)	Jan-Mar 2026 quarter final payment
May 25, 2026 (Monday)	GSTR-11	UIN holders (embassies, UN bodies, diplomatic missions)	April 2026 inward supplies
May 28, 2026 (Thursday)	GSTR-7	TDS deductors under GST	April 2026 TDS deducted
May 28, 2026 (Thursday)	GSTR-8	E-commerce operators collecting TCS	April 2026 TCS collected
May 31, 2026 (Sunday — extended to June 1)	GSTR-5	Non-resident taxable persons	April 2026 supplies
May 31, 2026 (Sunday — extended to June 1)	GSTR-6	Input Service Distributors (ISDs)	April 2026 ISD invoices distributed

GSTR-1 for April 2026: Due May 11

GSTR-1 is the outward supply return — you declare all sales invoices, debit notes, and credit notes issued during April 2026. This return is due by May 11, 2026 for monthly filers. After filing GSTR-1, your B2B customers can see your invoices in their GSTR-2B (auto-populated inward supplies register), which helps them claim ITC accurately.

Who files GSTR-1 monthly? Businesses with annual aggregate turnover above Rs 5 crore must file GSTR-1 monthly. Below Rs 5 crore, you can opt for the QRMP scheme (quarterly GSTR-1 filing, monthly tax payment).

Key tables in GSTR-1:

Table 4: B2B invoices (taxable, registered customers)
Table 5: B2C large invoices above Rs 2.5 lakh for inter-state supplies
Table 6A: Export invoices
Table 6B: Supply to SEZ
Table 7: B2C small and B2C inter-state below Rs 2.5 lakh (consolidated)
Table 9: Amendments to previously filed invoices
Table 11: Advances received and adjusted

If you have nil outward supplies for April 2026, you must still file a nil GSTR-1 by May 11. Late filing of GSTR-1 triggers a late fee of Rs 50 per day (Rs 25 each for CGST and SGST) if there are any invoices. For nil returns, the late fee is Rs 20 per day.

In myBillPlease, your April 2026 invoices are automatically compiled into GSTR-1 format. Click Generate GSTR-1, review the data, and export the JSON file for upload to the GST portal — or file directly through our GST portal integration.

GSTR-3B for April 2026: Due May 20

GSTR-3B is the summary tax payment return. You declare your total tax liability for April 2026, claim input tax credit, and pay the balance. The due date is May 20, 2026 for all monthly filers.

Important: GSTR-3B is not linked to GSTR-1 automatically for payment. Your GSTR-1 is an information return — it does not by itself create a tax liability in the system. GSTR-3B is where you self-assess and pay. Reconcile your GSTR-1 with GSTR-3B before filing to ensure the output tax declared in GSTR-3B matches your GSTR-1 invoices.

Interest on late tax payment: If you miss the May 20 deadline, interest at 18% per annum applies on the net tax liability from the due date until payment. Even if you file GSTR-3B late, pay the tax first to stop interest from accruing. The filing can be regularized, but interest cannot be waived (except in exceptional circumstances via Section 117 of the Finance Act).

QRMP scheme payment — PMT-06: QRMP filers (quarterly return monthly payment) were supposed to pay their April 2026 tax via Form PMT-06 by May 25, 2026. This interim monthly payment is a challan-based payment, not a full return. The actual GSTR-3B for Q1 FY 2026-27 (April-June 2026) will be due in July 2026.

QRMP Scheme: What Changes in May 2026

The QRMP (Quarterly Return Monthly Payment) scheme allows businesses with turnover below Rs 5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly — but still pay tax monthly. In May 2026, QRMP filers have two obligations:

1. IFF (Invoice Furnishing Facility) — Optional, by May 13: QRMP filers can optionally upload B2B invoices for April 2026 through the IFF. This is not mandatory but is highly recommended — it allows your customers to see your April invoices in their GSTR-2B for May and claim ITC without waiting until the full quarterly GSTR-1 in July. If you have large B2B customers who need to claim ITC from your invoices, use IFF every month.

2. PMT-06 (Monthly Tax Payment) — by May 25, 2026: QRMP filers must pay their estimated April 2026 tax liability via Form PMT-06 (a fixed sum challan). The payment amount can be either: (a) 35% of the previous quarter's net cash liability, or (b) the exact tax calculated on actual April invoices minus available ITC. Option (b) is more accurate but requires more calculation effort. Pay insufficient PMT-06 and the shortfall attracts interest from the due date of PMT-06.

Late Filing Penalties and Interest for May 2026

GSTR-1 Late Fee

Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for returns with transactions. For nil returns, Rs 20 per day (Rs 10 each). Maximum cap: Rs 10,000 for normal taxpayers, Rs 2,000 for small taxpayers (turnover below Rs 1.5 crore).

GSTR-3B Late Fee

Same as GSTR-1: Rs 50 per day with transactions, Rs 20 per day for nil returns. Additionally, tax not paid by May 20 attracts 18% per annum interest on net cash liability from the due date until payment date.

GSTR-7 (TDS) Late Fee

Rs 100 per day (Rs 50 CGST + Rs 50 SGST) for TDS return (GSTR-7) with maximum penalty of Rs 5,000. Late TDS deposit attracts 18% per annum interest. The deductee loses credit for that period.

ITC Mismatch Risk

If you don't file GSTR-1 by May 11, your customers cannot see your invoices in their GSTR-2B for May. This may cause them to provisionally claim ITC which gets reversed in the next period — damaging your business relationship.

Blocking of E-Way Bills

Failure to file GSTR-3B for two consecutive months (or one quarter for QRMP) results in blocking of e-way bill generation for your GSTIN. This means goods transport comes to a halt — a severe operational consequence.

Filing After Late Fee

Even if you miss the deadline, file as soon as possible. Late fees are calculated per day and stop accruing when you file. Filing within the same month typically results in manageable late fees. Delaying further only increases the total penalty.

Your May 2026 GST Action List

We recommend all businesses complete these tasks before each filing deadline:

May 2026 GST action list

Before May 11: Reconcile all April 2026 sales invoices against your billing register.
Before May 11: Include every credit note and debit note issued in April in GSTR-1.
Before May 11: Verify export invoices sit in Table 6A and SEZ supplies in Table 6B.
Before May 11: Cross-check HSN codes (2, 4 or 8 digits depending on turnover), then file GSTR-1.
May 11-20: Download your April GSTR-2B (available by May 14 after supplier filings).
May 11-20: Reconcile your purchase register with GSTR-2B; only ITC appearing there can be claimed.
May 11-20: Follow up with suppliers whose invoices have not been filed.
May 11-20: Calculate net liability (output GST minus eligible ITC) and top up the cash ledger.

On May 20 (GSTR-3B):
File and pay your GSTR-3B. Do not leave it to the last hour — the GST portal typically experiences high traffic on due dates and filing can be delayed. If the portal is down due to technical issues on the due date, CBIC usually grants a 1-2 day extension. Check official CBIC notifications at cbic.gov.in.

For automated GSTR-1 and GSTR-3B preparation from your billing data, try myBillPlease — your April invoices are automatically compiled into the correct GSTR-1 format, and the system pre-fills GSTR-3B based on your output tax and GSTR-2B matched ITC.

Frequently asked questions

What is the due date for GSTR-1 for April 2026?: GSTR-1 for April 2026 is due on May 11, 2026 for monthly filers — businesses with annual aggregate turnover above Rs 5 crore. For QRMP scheme filers (turnover below Rs 5 crore), GSTR-1 for the January-March 2026 quarter was due in April 2026. QRMP filers can optionally use the Invoice Furnishing Facility (IFF) to upload B2B invoices for April 2026 by May 13, 2026 — this is not mandatory but helps their customers claim ITC. The next quarterly GSTR-1 for QRMP filers (April-June 2026) will be due in July 2026.
What is the GSTR-3B due date for May 2026?: GSTR-3B for April 2026 transactions is due on May 20, 2026 for monthly filers across all states. For QRMP scheme filers, the Q4 FY 2025-26 (January-March 2026) final GSTR-3B is due May 22 for Category 1 states (southern and western states) and May 24 for Category 2 states (northern and northeastern states). QRMP filers also need to pay their April 2026 monthly tax advance via Form PMT-06 by May 25, 2026. Missing GSTR-3B triggers late fees of Rs 50 per day and 18% annual interest on unpaid tax.
What happens if I miss the GST filing deadline in May?: Missing the GSTR-3B deadline on May 20 triggers two costs: a late fee of Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for every day after the due date until you file, and 18% per annum interest on the net cash tax liability from the due date until payment. Late fee for nil returns is lower at Rs 20 per day. Additionally, if GSTR-3B is not filed for two consecutive months, your e-way bill generation gets blocked — halting all goods transport operations. File as soon as possible after missing the deadline to minimize accumulated penalties.
What is PMT-06 and when is it due in May 2026?: Form PMT-06 is the monthly tax payment challan for QRMP scheme filers. Since QRMP filers file GSTR-3B quarterly, they still need to pay tax monthly to avoid interest. PMT-06 for April 2026 is due by May 25, 2026. The payment can be either 35% of the net tax paid in the previous quarter (the fixed sum method) or the exact tax calculated on April's actual invoices and ITC (the self-assessment method). Underpaying PMT-06 leads to interest charges on the shortfall. QRMP filers who accurately calculate April's liability using the self-assessment method can minimize both overpayment and underpayment risk.
Is GSTR-1 filing mandatory even if there are no sales in April?: Yes. Even if you had zero sales in April 2026, you must file a nil GSTR-1 by May 11, 2026. Filing nil returns is mandatory to maintain compliance. The late fee for nil GSTR-1 is Rs 20 per day (lower than the Rs 50 per day for returns with transactions), subject to a maximum of Rs 10,000. Similarly, if GSTR-3B has nil tax liability, a nil GSTR-3B must still be filed by May 20. Regular nil filing keeps your GST registration active and prevents e-way bill blocking.
How is the QRMP GSTR-3B due date different for Category 1 and Category 2 states?: The QRMP scheme splits states into two categories for staggered filing. Category 1 includes states in the southern and western zones: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and Union Territories of Daman & Diu, Dadra & Nagar Haveli, Puducherry, and Andaman & Nicobar Islands. For these states, GSTR-3B Q4 is due May 22. Category 2 covers remaining states and UTs, with GSTR-3B due May 24. The staggered approach reduces portal load on a single day. Verify your state's category on the GST portal.