Last updated: 28 June 2026. The April–June quarter closes on 30 June 2026, and the July return cycle opens just ten days later. Most businesses treat each month's filing as a fresh start — but a quarter-end is different. It is the point where QRMP returns, composition statements, and your full-quarter ITC reconciliation all come due together. Spend an hour closing the quarter cleanly now, and July's returns flow out without dragging April's and May's mistakes along with them. Here is exactly what to check before the books turn over.
Applicability Note: This checklist reflects GST provisions, due dates, and GSTN advisories applicable as of 28 June 2026. Due dates can shift through notifications, and some dates vary by your state category and filing profile (monthly vs QRMP, regular vs composition). Always confirm the dates that apply to you on gst.gov.in or with a GST professional before filing.
Why a Quarter-End Is Not Just Another Month-End
At the end of an ordinary month, you file one set of returns and move on. A quarter-end stacks extra obligations on top:
- QRMP taxpayers file their quarterly GSTR-1 and GSTR-3B for the whole Apr–Jun period — not a monthly return.
- Composition dealers file CMP-08, the quarterly statement-cum-challan for the quarter's tax.
- Everyone gets a natural checkpoint to reconcile three months of input tax credit at once and to re-test their turnover-based thresholds before the next quarter.
Miss the checkpoint and the errors don't disappear — they compound into the July returns, which (for outward liability) you can no longer simply edit on the portal.
The Quarter-End Checklist
1. Reconcile your ITC for the full quarter — while you can still fix it
If you file monthly, pull your GSTR-2B for April, May and June and match each against your purchase register. If you are a QRMP filer, you do not receive three monthly GSTR-2Bs — you get a single quarterly GSTR-2B generated on 14 July (the 14th after the quarter closes), so your live control through the quarter is the IMS dashboard (see the next point). Either way, the goal is the same: catch invoices your suppliers haven't reported (so the credit isn't in your 2B yet) and invoices in your 2B that aren't genuinely yours. Chase missing invoices with suppliers now, while there is still time for them to report before the quarter's 2B generates. For the step-by-step method, see GSTR-2B Reconciliation Before GSTR-3B.
2. Clear your IMS dashboard — don't let records auto-accept
Since 1 October 2025, your GSTR-2B is built from what you accept in the Invoice Management System (IMS). Go through pending records for the quarter: accept genuine purchases, reject anything incorrect, and don't let wrong invoices slip in by inaction. Your IMS decisions are your GSTR-2B, and your GSTR-2B is fast becoming the ceiling on your claimable credit. See how to accept/reject invoices in IMS.
3. Reconcile your sales against GSTR-1 — and remember Table 3 is locked
Match your sales register against the GSTR-1/IFF you have already filed for the quarter. This matters more than it used to: since the July 2025 tax period, the auto-populated outward liability in GSTR-3B Tables 3.1 and 3.2 is hard-locked (GSTN Advisory No. 606 dated 7 June 2025). You can no longer patch an outward error inside GSTR-3B — you correct it at source by filing GSTR-1A for the same period before GSTR-3B. Find your outward mistakes now, not after the liability locks.
4. QRMP filers: line up your quarterly returns
- Payments: Confirm your PMT-06 challans for April (due 25 May) and May (due 25 June) are paid. The June liability is not a separate PMT-06 — it is settled when you file the quarterly GSTR-3B.
- Quarterly GSTR-1 (due 13 July): If you used IFF to upload B2B invoices for April and May, only your June B2B invoices and any amendments remain for the quarterly GSTR-1. If you skipped IFF, all three months' invoices go in now.
- Quarterly GSTR-3B (due 22 or 24 July): the date depends on your state category — confirm yours.
5. Composition dealers: CMP-08 and the GSTR-4 final day
- CMP-08 (Apr–Jun) is due 18 July 2026 — the quarterly statement-cum-challan for your composition tax.
- GSTR-4 (annual, FY 2025-26) is due Tuesday, 30 June 2026. If you haven't filed it, it is the most urgent item on this list. We've covered it in full in the GSTR-4 annual return guide and the final-week checklist.
6. Re-test your turnover thresholds
A quarter close is the right moment to check cumulative turnover against the lines that change your compliance:
- QRMP eligibility — the scheme is for aggregate turnover up to ₹5 crore; crossing it changes your filing frequency.
- E-invoicing — applies once aggregate turnover crosses ₹5 crore in any financial year from 2017-18 onward.
- Composition limit — breaching the threshold means exiting the scheme and switching to regular filing.
7. Match books to returns
Reconcile the output tax, ITC, and tax paid in your accounting books against what your GST returns show for the quarter. Catching a gap now — a missed invoice, a credit note not reflected, ITC claimed but not in 2B — keeps your annual return and any future audit clean, instead of leaving a three-month puzzle to untangle later.
The July Deadlines You're Closing Toward
Here is the cycle that opens once the quarter ends. Confirm the dates that apply to your profile:
| Due date (July 2026) | Return / form | Who files it |
|---|---|---|
| 10 July | GSTR-7 / GSTR-8 | TDS deductors / e-commerce operators (TCS) — June |
| 11 July | GSTR-1 (monthly) | Monthly filers — June 2026 |
| 13 July | GSTR-1 (quarterly) | QRMP filers — Apr–Jun quarter |
| 13 July | GSTR-5 / GSTR-6 | Non-resident taxable persons / Input Service Distributors |
| 18 July | CMP-08 | Composition dealers — Apr–Jun statement |
| 20 July | GSTR-3B (monthly) + GSTR-5A | Monthly filers — June 2026 / OIDAR |
| 22 / 24 July | GSTR-3B (quarterly) | QRMP filers — by state category |
One Rule That Ties It All Together: Fix Errors Upstream
The thread running through this checklist is that GST corrections increasingly happen before the return, not inside it. Outward errors are fixed in GSTR-1A because Table 3 is locked. ITC is shaped in IMS because that builds your GSTR-2B. And none of this changes the underlying law: Section 16(2) still requires that you received the goods or services, hold a valid invoice, and that the supplier actually paid the tax — auto-population is not entitlement, and wrongly availed ITC reverses with interest at 18% per annum under Section 50. A clean quarter-end is simply the habit of getting everything right at source.
Key Takeaways
- The Apr–Jun quarter closes 30 June 2026, and the July cycle opens 10 July — close the quarter cleanly so errors don't carry forward.
- Reconcile ITC for all three months against GSTR-2B, and clear your IMS dashboard — your IMS actions set your claimable credit.
- QRMP filers: confirm PMT-06 for April and May are paid (June settles with the quarterly GSTR-3B); quarterly GSTR-1 is due 13 July, GSTR-3B 22/24 July.
- Composition dealers: CMP-08 (Apr–Jun) is due 18 July, and GSTR-4 (FY 2025-26) is due Tuesday, 30 June 2026.
- Fix outward errors via GSTR-1A before filing GSTR-3B, since Table 3 is hard-locked; re-test your turnover thresholds at the quarter line.
Frequently Asked Questions
Is there a PMT-06 payment due on 25 July 2026 for the April–June quarter?
No. Under QRMP, PMT-06 challans cover only the first two months of a quarter — for Apr–Jun that was April (due 25 May) and May (due 25 June). The third month, June, is not paid via a separate PMT-06; its liability is discharged when you file the quarterly GSTR-3B (due 22 or 24 July, by state category).
When is the quarterly GSTR-1 for the April–June 2026 quarter due?
13 July 2026. If you uploaded B2B invoices for April and May through IFF, only your June B2B invoices and any amendments remain to be added in the quarterly GSTR-1. If you did not use IFF, all three months' invoices are reported here.
What is the CMP-08 due date for the April–June 2026 quarter?
18 July 2026. CMP-08 is the quarterly statement-cum-challan through which composition taxpayers pay the quarter's tax. It is separate from the annual GSTR-4 (FY 2025-26), which is due 30 June 2026.
Why reconcile ITC at quarter-end if I file monthly anyway?
Because corrections now happen upstream. Your GSTR-2B is built from your IMS actions, and GSTR-3B's outward liability is already locked. Reconciling three months together at the quarter line catches missing supplier invoices and wrong entries while suppliers still have time to fix their filings — before the errors become permanent in a locked return.
Do these dates change if I'm in a different state?
The quarterly GSTR-3B due date does: it is 22 July for taxpayers in Category X states/UTs and 24 July for Category Y states/UTs. The other dates above are common. Always confirm your specific dates on gst.gov.in before filing.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST due dates and rules change through notifications, circulars, and GSTN advisories, and some dates depend on your state category and filing profile. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.
Want your quarter reconciled and every July return filed on time, without the last-minute scramble? Our GST experts handle it end to end → gstconsultancy.com