GST Due Dates for April 2026: Complete Compliance Calendar

Last updated: 30 March 2026. The GST due dates for April 2026 cover returns for the month of March 2026 as well as the January–March 2026 quarter-end filings. April is one of the busiest compliance months of the year — quarterly filers have additional returns to file, and composition dealers must file CMP-08 for the January–March quarter. Missing any deadline attracts late fees from day one with no grace period.

Applicability Note: This guide is based on GST provisions and due dates applicable as of 30 March 2026. GST rules and due dates are updated frequently through CBIC notifications and circulars. Always verify the current position on gst.gov.in or with a GST professional before taking action.

April 2026 GST Due Dates — Complete Table

Important correction from last year: GSTR-4 (Annual return for Composition dealers) is NOT due in April. Per CGST Notification No. 12/2024 dated 10 July 2024, the GSTR-4 due date was permanently extended to 30 June of the following financial year. GSTR-4 for FY 2025–26 is due 30 June 2026.

Which Returns Apply to You?

Regular Monthly Filers (Turnover > ₹5 Crore)

Your two core April obligations are:

• GSTR-1 (outward supplies) — by 11 April 2026
• GSTR-3B (summary return + tax payment) — by 20 April 2026

If you have also opted into e-invoicing (mandatory at your turnover level), ensure all B2B invoices are reported on the IRP before filing GSTR-1.

QRMP Scheme Filers (Turnover Up to ₹5 Crore)

April 2026 closes the January–March 2026 quarter. QRMP filers have three deadlines this month:

• 13 April — Quarterly GSTR-1 for January–March 2026
• 13 April — Optional IFF upload for March 2026 B2B invoices (if not using quarterly GSTR-1 to report them)
• 22 or 24 April — Quarterly GSTR-3B, depending on your state (see category below)

QRMP State Categories for GSTR-3B

Category I states — due 22 April: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Dadra & Nagar Haveli, Daman & Diu, Puducherry, Andaman & Nicobar Islands, Lakshadweep.

Category II states — due 24 April: All remaining states and UTs including Delhi, Haryana, Punjab, Rajasthan, Uttar Pradesh, Bihar, West Bengal, Odisha, Assam, and others.

Composition Scheme Dealers

Composition dealers have one filing due in April:

• CMP-08 — self-assessed tax payment statement for January–March 2026 quarter — due 18 April 2026

Note: GSTR-4 (Annual return for FY 2025–26) is due 30 June 2026, not April. Do not confuse the two.

TDS Deductors and E-Commerce TCS Collectors

• GSTR-7 — for those deducting TDS under Section 51 of CGST Act — due 10 April 2026
• GSTR-8 — for e-commerce operators collecting TCS under Section 52 — due 10 April 2026

These filers always face the earliest monthly deadline. File by the 10th without fail to avoid penalties and to ensure your suppliers can claim the TDS/TCS credit in their returns.

Input Service Distributors (ISDs)

GSTR-6 for March 2026 is due by 13 April 2026. ISDs must distribute ITC to their recipient units before this date to enable timely ITC claims in GSTR-3B.

Late Fee and Interest for Missing GST Deadlines

There is no grace period under GST. Late fees begin accruing from the day after the due date:

• Returns with tax liability: ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹10,000 per return
• NIL returns: ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹10,000 per return
• Interest on unpaid tax: 18% per annum under Section 50 of the CGST Act, calculated from the due date to the date of actual payment

Section 50(1) Amendment: Interest is computed on the net cash tax liability — that is, the tax paid in cash after adjusting available ITC. You are not charged interest on the ITC portion.

Key Takeaways for April 2026

• April closes the January–March 2026 quarter — QRMP filers have more to do than a normal month
• TDS and TCS filers have the earliest deadline: 10 April
• Monthly filers: GSTR-1 by 11 April, GSTR-3B by 20 April
• QRMP filers: quarterly GSTR-1 by 13 April, quarterly GSTR-3B by 22 or 24 April
• Composition dealers: CMP-08 by 18 April
• GSTR-4 (Annual) is NOT due in April — it moved to 30 June per CGST Notification 12/2024
• Late fees start from day one — no grace period

Frequently Asked Questions

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

For monthly filers with turnover above ₹5 crore: 20 April 2026. For QRMP quarterly filers: 22 April (Category I states) or 24 April (Category II states) for the January–March 2026 quarter.

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

Monthly filers must file by 11 April 2026. QRMP quarterly filers must file by 13 April 2026 for the January–March 2026 quarter.

Is GSTR-4 due in April 2026?

No. The GSTR-4 annual return for FY 2025–26 is due by 30 June 2026. This was changed permanently by CGST Notification No. 12/2024 dated 10 July 2024, which moved the GSTR-4 due date from 30 April to 30 June with effect from FY 2024–25 onwards.

What does a Composition dealer need to file in April 2026?

Only CMP-08 for the January–March 2026 quarter, due by 18 April 2026. The annual GSTR-4 is due separately in June.

Can GST due dates be extended?

Yes. CBIC regularly issues notifications extending due dates, especially around system outages or natural disasters. Always check gst.gov.in or cbic-gst.gov.in in the days before a deadline to check for any government-issued extensions. Our team at gstconsultancy.com also sends out alerts when extensions are announced.

Need help ensuring you file all your April 2026 returns on time? Our GST experts are ready to assist → gstconsultancy.com