GST Due Dates for July 2026: Complete Filing Calendar

Last updated: 30 June 2026. GST turns nine on 1 July 2026 — the tax went live on 1 July 2017 — and the month it opens is the busiest kind on the GST calendar: a quarter-close. July 2026 carries eight filing dates, because the April–June quarter wraps up alongside the usual monthly returns. QRMP filers face their quarterly GSTR-1 and quarterly GSTR-3B, composition dealers file CMP-08, and the regular monthly GSTR-1 and GSTR-3B for June supplies still land on schedule. This calendar walks through every deadline, who it covers, and what it costs to slip.

Applicability Note: This guide reflects GST provisions and CBIC notifications applicable as of 30 June 2026. Due dates can change through CBIC notifications — extensions are issued from time to time and the GST portal is the authoritative source. No July 2026 extension has been notified as of this writing. Always verify on gst.gov.in or with a GST professional before filing.

Nine Years of GST — and Why July Is a Quarter-Close

GST replaced the old patchwork of VAT, service tax, and excise on 1 July 2017. Nine years on, the structure looks different from where it started: the GST 2.0 three-slab rate structure (5%, 18%, and a 40% demerit rate, with compensation cess abolished) has been in effect since 22 September 2025. The compliance rhythm, though, is unchanged — and July is where it gets dense. April, May, and June form the first quarter of FY 2026-27, so this month closes out the quarterly returns for QRMP and composition filers on top of the monthly cycle. Reconcile before you file: GSTR-2B against your purchase register, and your books against what you actually paid through the quarter.

Who Should Care?

This guide applies to:

• Regular GST taxpayers filing GSTR-1 and GSTR-3B monthly (turnover above ₹5 crore or those who have opted out of QRMP)
• QRMP scheme taxpayers — the April–June quarter closes this month, so both the quarterly GSTR-1 (13 July) and quarterly GSTR-3B (22/24 July) fall in July
• Composition dealers under Section 10 of the CGST Act — CMP-08 for the April–June 2026 quarter is due 18 July
• E-commerce operators (TCS) and TDS deductors under GST
• Non-resident taxable persons, Input Service Distributors (ISDs), OIDAR providers, and UIN holders

1. July 2026 GST Deadline Calendar at a Glance

Subject to notification changes — verify on the GST portal before filing.

2. Monthly Filer Deadlines — GSTR-1 and GSTR-3B

If your aggregate turnover crossed ₹5 crore in the previous financial year, or you have opted out of the QRMP scheme, you file GSTR-1 and GSTR-3B every month. Both fall in July 2026 for the June supply period.

11 July 2026: GSTR-1 for June 2026

GSTR-1 is the outward supply return reporting all sales — B2B and B2C invoices, debit and credit notes, exports, and amendments — for June 2026. The data flows directly into your buyer's GSTR-2B and decides the ITC they can claim. A late or incorrect GSTR-1 can block your buyers from claiming credit on your invoices, which is why filing GSTR-1 before GSTR-3B remains the standard sequencing.

Late fee: ₹50 per day (₹20 for nil returns), subject to turnover-based caps (see late fee section below). GSTR-1 itself does not attract interest, but downstream tax shortfalls from missing invoices may.

GSTR-1A — same-period amendment: Between filing GSTR-1 and filing GSTR-3B for the same tax period, taxpayers can use GSTR-1A to amend or add invoices for that period. This is the formal mechanism for fixing GSTR-1 mistakes before the corresponding GSTR-3B closes, so the corrected liability flows into the same month's GSTR-3B rather than being deferred to a later amendment.

20 July 2026: GSTR-3B for June 2026, and GSTR-5A

GSTR-3B is the monthly summary return where taxpayers declare total outward supplies, inward supplies, eligible Input Tax Credit (subject to all conditions under Section 16 of the CGST Act), and net tax payable for June 2026. This is the primary return for tax payment.

Who files: All regular monthly filers (turnover above ₹5 crore or those who have opted out of QRMP). The 20 July deadline is uniform across all states for monthly filers — the 22nd / 24th split below applies only to QRMP quarterly GSTR-3B, not to monthly returns.

Late fee: ₹50 per day (₹20 for nil returns), subject to turnover-based caps. Interest under Section 50 of the CGST Act may apply on delayed tax payment from the due date. Under the proviso to Section 50(1), interest at 18% per annum runs only on the net cash component of a late GSTR-3B — the tax paid through the cash ledger, not the portion set off by ITC. That net-cash position was the holding of the Madras High Court in Refex Industries Ltd. v. Assistant Commissioner of CGST (2020), later codified by the proviso to Section 50(1) inserted by the Finance Act 2021 with retrospective effect from 1 July 2017. Section 50(3) is a separate head — interest on ITC that has been wrongly availed and utilised; that rate was reduced from 24% to 18% by the Finance Act 2022 (retrospective from 1 July 2017), with Rule 88B prescribing when such ITC is treated as utilised.

GSTR-5A on the same date is filed by Online Information and Database Access or Retrieval (OIDAR) service providers based outside India who supply digital services to non-registered persons in India.

3. QRMP Filer Deadlines — The April–June Quarter Closes

If you are on the Quarterly Return Monthly Payment (QRMP) scheme, July is your heavy month. The April–June 2026 quarter ends, so both quarterly returns come due — the quarterly GSTR-1 on 13 July and the quarterly GSTR-3B on 22 or 24 July. This is also where June's tax actually gets paid.

13 July 2026: Quarterly GSTR-1 for April–June 2026

QRMP filers report all outward supplies for the full April–June quarter in a single quarterly GSTR-1, due the 13th of the month after the quarter ends. Any B2B invoices you already pushed to buyers through the IFF in April and May are carried in automatically; June's invoices — which had no IFF window, because June is the third month of the quarter — are reported here for the first time. Once this return is filed, your buyers see the full quarter's invoices in their GSTR-2B.

22 / 24 July 2026: Quarterly GSTR-3B for April–June 2026

The quarterly GSTR-3B is where QRMP filers declare the quarter's liability and settle the balance. The due date is staggered by state:

• 22 July 2026 — Category I states/UTs: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the UTs of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, and Lakshadweep.
• 24 July 2026 — Category II states/UTs: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the UTs of Jammu & Kashmir, Ladakh, Chandigarh, and Delhi.

This is where June's tax is paid — not via a 25 July PMT-06. A common QRMP mistake is to expect a third monthly PMT-06 challan for June on 25 July. There is none. PMT-06 covers only the first two months of a quarter (April was due 25 May, May was due 25 June). The third month's tax — June 2026 — is settled directly in this quarterly GSTR-3B, net of whatever you already deposited through the April and May challans. Interest at 18% per annum applies on any cash shortfall not covered by those earlier deposits.

4. 18 July 2026: CMP-08 for Composition Dealers (April–June 2026)

Composition dealers registered under Section 10 of the CGST Act pay tax quarterly using the CMP-08 statement-cum-challan, due the 18th of the month after each quarter. For the April–June 2026 quarter, that is 18 July 2026.

What it is: CMP-08 is a self-assessed summary of the quarter's turnover and the composition tax payable on it — 1% for traders on taxable turnover in the State (exempt supplies excluded), 1% for manufacturers on total turnover in the State, 5% for restaurant service, and 6% for other notified service providers. It is a payment challan, not a detailed return; the year's CMP-08s are later consolidated into the annual GSTR-4 (which was due 30 June 2026 for FY 2025-26 and is now closed).

Late fee and interest: CMP-08 has no separate late fee, but unpaid or short-paid composition tax carries interest at 18% per annum under Section 50 from 18 July until paid. Missing CMP-08 also blocks the quarter from being closed cleanly and surfaces again in next year's GSTR-4.

5. Other Returns Falling in July 2026

10 July 2026: GSTR-7 (TDS under Section 51)

GSTR-7 captures TDS deducted under Section 51 of the CGST Act — filed by government departments and other notified deductors for June 2026.

Late fee: ₹50 per day total (₹25 under each of CGST and SGST), capped at ₹2,000 total (₹1,000 per Act). Nil-TDS months carry a complete late-fee waiver. The reduction was originally notified by Notification No. 22/2021 - Central Tax dated 1 June 2021 and was superseded by Notification No. 23/2024 - Central Tax dated 8 October 2024 (effective 1 November 2024), which restated the same cap and nil-month waiver. Interest at 18% per annum on delayed TDS payment.

10 July 2026: GSTR-8 (TCS under Section 52)

GSTR-8 is filed by e-commerce operators (Amazon, Flipkart and similar platforms) who collect TCS under Section 52 of the CGST Act for the same June 2026 period. TCS is collected at 0.5% of net taxable supplies (0.25% CGST + 0.25% SGST, or 0.5% IGST) per Notification No. 15/2024 - Central Tax dated 10 July 2024.

Late fee: ₹200 per day total (₹100 per Act), capped at ₹10,000 total (₹5,000 per Act). No reduction notification analogous to GSTR-7 has been issued. Interest at 18% per annum on delayed TCS payment.

13 July 2026: GSTR-5 and GSTR-6

GSTR-5 is filed by non-resident taxable persons doing business in India temporarily, covering June 2026 supplies. GSTR-6 is filed by Input Service Distributors (ISDs) to report ITC received and distributed to recipient units. Late fee for GSTR-6: ₹50 per day, max ₹10,000.

28 July 2026: GSTR-11

GSTR-11 is the inward supplies statement filed by UIN holders — typically embassies, consulates, UN agencies, and notified international organisations — to claim refunds of GST paid on inward supplies during June 2026.

6. What Is NOT Due in July 2026

A few obligations commonly searched for around July are not actually due this month — worth confirming so you do not chase a phantom deadline.

• No PMT-06 challan for June. QRMP filers do not pay a third monthly challan on 25 July. June (Month 3 of the Apr–Jun quarter) is settled in the quarterly GSTR-3B on 22/24 July. The next PMT-06 — for July, Month 1 of the new Jul–Sep quarter — falls on 25 August 2026.
• No IFF in July. The Invoice Furnishing Facility covers only Months 1 and 2 of a quarter. July is Month 1 of the Jul–Sep quarter, so its IFF window is 13 August 2026 — not this month. June invoices went into the quarterly GSTR-1 on 13 July.
• GSTR-9 and GSTR-9C for FY 2025-26 are due on 31 December 2026, not in July. GSTR-9 is mandatory if aggregate turnover exceeds ₹2 crore; GSTR-9C is additionally required where turnover exceeds ₹5 crore.
• GSTR-4 annual (composition) for FY 2025-26 was due 30 June 2026 and is now past — July's composition obligation is the CMP-08 for the new quarter, not the annual return.

7. Late Fee and Interest Summary

All late fees in this table are total amounts under CGST + SGST combined, unless explicitly noted otherwise. Per-Act figures appear in parentheses where the breakdown is useful.

† GSTR-1 / GSTR-3B late fee caps per Notification No. 19/2021, 20/2021 and 21/2021 - Central Tax, all dated 1 June 2021: turnover ≤ ₹1.5 crore → ₹2,000; ₹1.5–₹5 crore → ₹5,000; above ₹5 crore → ₹10,000; nil returns → ₹500. Cap figures current as of 30 June 2026 — verify on gst.gov.in.

Key Takeaways

• July 2026 carries eight filing dates because the April–June quarter closes alongside the monthly cycle — the densest kind of GST month.
• Monthly filers: GSTR-1 due 11 July, GSTR-3B due 20 July — both for June 2026 supplies. The 20th is universal across all states for monthly filers.
• QRMP filers: quarterly GSTR-1 on 13 July, then quarterly GSTR-3B on 22 July (Category I states) or 24 July (Category II states). June's tax is settled in that quarterly GSTR-3B — there is no 25 July PMT-06 and no IFF in July.
• Composition dealers: CMP-08 for April–June is due 18 July. The annual GSTR-4 was a 30 June deadline and is now closed.
• GSTR-7 (TDS) and GSTR-8 (TCS) both fall on 10 July but their late fees differ — GSTR-7 caps at ₹2,000 total (₹1,000 per Act) with nil-month waiver per Notification No. 23/2024-CT dated 8 October 2024, GSTR-8 caps at ₹10,000 total (₹5,000 per Act). Do not collapse them into one figure.
• File GSTR-1 before GSTR-3B and reconcile GSTR-2B with your purchase register first. Mismatches remain the most common trigger for DRC-01C and similar notices.
• Annual return GSTR-9 / GSTR-9C for FY 2025-26 is due 31 December 2026, not in July.

Frequently Asked Questions

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

For monthly filers, GSTR-3B for the June 2026 tax period is due 20 July 2026 — turnover above ₹5 crore or those who have opted out of QRMP. For QRMP filers, the quarterly GSTR-3B for the April–June 2026 quarter is due 22 July 2026 (Category I states) or 24 July 2026 (Category II states). The 20th is uniform for monthly filers; the 22nd / 24th split applies only to the QRMP quarterly return.

When is the QRMP quarterly GSTR-1 due for the April–June 2026 quarter?

The quarterly GSTR-1 for April–June 2026 is due 13 July 2026. It reports the full quarter's outward supplies; June invoices appear here for the first time because June, as the third month of the quarter, has no separate IFF window.

Is there a PMT-06 due on 25 July 2026?

No. PMT-06 covers only the first two months of a quarter. April's challan was due 25 May and May's was due 25 June. June (Month 3) is settled directly in the quarterly GSTR-3B on 22/24 July, net of those earlier deposits. The next PMT-06 — for July, the first month of the Jul–Sep quarter — is due 25 August 2026.

When is CMP-08 due for composition dealers for the April–June 2026 quarter?

CMP-08 for the April–June 2026 quarter is due 18 July 2026. It is the quarterly statement-cum-challan for composition tax. There is no separate late fee, but unpaid composition tax carries interest at 18% per annum under Section 50 from 18 July until paid.

Is GSTR-9 (annual return) due in July 2026?

No. GSTR-9 for FY 2025-26 is due on 31 December 2026. GSTR-9 is mandatory if aggregate turnover exceeds ₹2 crore; GSTR-9C (reconciliation statement) is additionally required if turnover exceeds ₹5 crore.

What happens if I miss the GSTR-3B deadline in July 2026?

Late filing attracts ₹50 per day (₹20 for nil returns), subject to turnover-based caps per Notifications No. 19/2021, 20/2021 and 21/2021 - Central Tax, all dated 1 June 2021 — ₹2,000 / ₹5,000 / ₹10,000 by turnover, and ₹500 for nil. Interest under Section 50 may apply at 18% per annum on the net cash tax shortfall — the proviso to Section 50(1), which reflects the Madras High Court's holding in Refex Industries (2020) and was made retrospective from 1 July 2017 by the Finance Act 2021. Interest under the separate Section 50(3), on ITC wrongly availed and utilised, is also 18% (reduced from 24% by the Finance Act 2022). Repeated delays may trigger scrutiny notices and affect your compliance rating.

Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.

Have a specific question about the July filings or the April–June quarterly returns? Our GST experts can help → gstconsultancy.com