Filing GST returns on time is a legal requirement under the Goods and Services Tax Act, 2017. Missing a due date triggers late fees, interest on net tax liability, and compliance issues that can complicate future filings. This article provides a month-wise reference for all GST return due dates in July 2026, applicable to regular taxpayers, non-resident taxpayers, input service distributors, e-commerce operators, and those enrolled under the QRMP scheme.
Businesses registered in Ghaziabad, Noida, Delhi, and across the NCR region should note that the GST Network (GSTN) portal does not extend filing deadlines unless a specific government notification is issued. Planning ahead is the simplest way to avoid last-minute issues.
GST Return Due Dates — July 2026
The following table lists the key GST return filing due dates for the tax period of July 2026 (for monthly filers) and the quarter April–June 2026 (for quarterly filers under QRMP).
| Return / Form | Description | Tax Period | Due Date |
|---|---|---|---|
| GSTR-1 | Details of outward supplies of goods and services | July 2026 (monthly filers) | 11 August 2026 |
| GSTR-3B | Summary return — tax payable and payment | July 2026 (monthly filers) | 20 August 2026 |
| GSTR-5 | Return for non-resident taxable persons | July 2026 | 20 August 2026 |
| GSTR-6 | Return for Input Service Distributors (ISD) | July 2026 | 13 August 2026 |
| GSTR-8 | TCS return by e-commerce operators | July 2026 | 15 August 2026 |
| IFF (QRMP) | Inward Supply Details for QRMP taxpayers (optional filing for B2B invoices) | Quarter April–June 2026 | 13 July 2026 |
| GSTR-1 (QRMP quarterly) | Outward supplies for quarterly filers | Quarter April–June 2026 | 13 July 2026 |
| GSTR-3B (QRMP quarterly) | Summary return for quarterly filers | Quarter April–June 2026 | 22 July 2026 (for states with 22nd deadline) |
Note: The above dates are based on the standard schedule published by GSTN. States with a 24th deadline for quarterly GSTR-3B (such as Delhi, Haryana, and some others) may have a different due date. Always verify the exact deadline on the GST portal or through an official GSTN advisory.
QRMP Scheme — Key Dates Explained
The Quarterly Return Monthly Payment (QRMP) scheme is available to taxpayers with an aggregate turnover up to ₹5 crore. Under this scheme, eligible taxpayers file GSTR-1 and GSTR-3B on a quarterly basis, while making tax payments on a monthly basis through the Fixed Sum Method (FSM) or Self-Assessment Method (SAM).
IFF (Invoice Furnishing Facility)
Quarterly filers under QRMP can use the IFF to report B2B invoice details on a monthly basis. This allows their buyers to claim Input Tax Credit (ITC) without waiting for the quarterly GSTR-1 filing. IFF filing is optional — it is not mandatory. The IFF for the quarter April–June 2026 is due by 13 July 2026.
Quarterly GSTR-1 and GSTR-3B
For the quarter April–June 2026, quarterly QRMP filers must submit:
- GSTR-1: Due by 13 July 2026
- GSTR-3B: Due by 22 July 2026 (for most states) or 24 July 2026 (for states with extended deadlines)
The quarterly filing dates are prescribed under Section 37 and Section 39 of the CGST Act and the relevant notifications issued by the GST Council.
Monthly Tax Payments Under QRMP
Even though QRMP taxpayers file quarterly returns, they must pay tax monthly. Under the Fixed Sum Method, the tax payment is based on the tax paid in the preceding quarter. The due date for monthly tax payment under FSM is the same as the GSTR-3B due date for the corresponding month.
GSTR-1 — What to Include
GSTR-1 requires disclosure of all outward supplies of goods and services. For monthly filers, this return is due by the 11th of the month following the tax period. Key sections include:
- B2B invoices: Supplies to registered persons (required for recipients to claim ITC)
- B2C invoices: Large interstate supplies to unregistered persons exceeding ₹2.5 lakh
- Export details: Export invoices and shipping bill information
- HSN-wise summary: Required based on turnover thresholds
- Document summary: Opening and closing balances of documents
GSTR-3B — What to Include
GSTR-3B is a summary return where you declare your outward and inward supplies, claim ITC, and pay the net tax due. For monthly filers, GSTR-3B is due by the 20th of the following month. Key components:
- Table 3.1: Outward supplies (taxable, zero-rated, nil-rated, exempt, non-GST)
- Table 3.2: Inward supplies liable to reverse charge
- Table 4: Eligible ITC — interstate and intrastate
- Table 5: Exempt, nil-rated, and non-GST inward supplies
- Table 6: Payment of tax — CGST, SGST, IGST, and Cess
Tips for Timely Filing
1. Maintain a Compliance Calendar
Mark all GST due dates on a shared calendar or compliance management tool. This is especially important for businesses in Ghaziabad and NCR that may be managing multiple GST registrations across states.
2. Reconcile Before Filing
Match your GSTR-1 data with your books of accounts and GSTR-2B (auto-populated ITC statement). Discrepancies between your outward supply details and what appears in your buyers' GSTR-2B can lead to ITC disputes and audit issues.
3. Verify ITC Before Claiming
Under Section 16(2)(aa) of the CGST Act, ITC can only be claimed if the supplier's GSTR-1 filing has been made and the invoice appears in your GSTR-2B. Always check GSTR-2B before filing GSTR-3B.
4. Pay Tax on Time
Late payment of GST attracts interest at 18% per annum (for outward supplies) or 15% per annum (for ITC claims under certain conditions). Late filing attracts a late fee of ₹50 per day (₹20 per day for nil returns), subject to a maximum of 0.25% of the turnover in the state or union territory.
5. Use the GST Portal's Built-in Tools
The GSTN portal offers tools for return filing, payment tracking, and ITC reconciliation. Use these tools rather than relying solely on third-party software, especially for verifying the status of returns filed by your counterparts.
Late Fees and Interest — Quick Reference
| Default | Consequence |
|---|---|
| Late filing of GSTR-1 or GSTR-3B | Late fee of ₹50 per day (₹20 for nil returns), max 0.25% of turnover per state |
| Late payment of tax (outward supplies) | Interest at 18% per annum on the net tax liability |
| Late payment of tax (ITC reversal / self-assessment) | Interest at 15% per annum |
| Non-filing of GSTR-1 | Buyers cannot claim ITC on your invoices |
Additional Returns Due in July 2026
Beyond the main returns listed above, the following filings may also be relevant for certain taxpayers in July 2026:
- GSTR-9C (Reconciliation Statement): Applicable for taxpayers with turnover exceeding ₹5 crore who must get their accounts audited. The due date for FY 2025-26 is 31 December 2026.
- GSTR-10: Final return for taxpayers whose GST registration has been cancelled or surrendered. Due within 3 months of the date of cancellation or the date of the order, whichever is later.
- GSTR-11: Statement of inward supplies for persons holding a Unique Identification Number (UIN). Due by the 28th of the month following the tax period.
Practical Considerations for Businesses in Ghaziabad
Businesses operating in Ghaziabad and the broader NCR region often manage GST compliance across multiple registrations — separate registrations for different states, additional places of business, or composition scheme registrations. Each registration has its own filing obligations and due dates.
For businesses registered under the composition scheme, quarterly filing in Form GST CMP-08 is due by the 18th of the month following the quarter. The due date for the quarter April–June 2026 is 18 July 2026.
It is also worth noting that certain amendments to the CGST Rules have introduced changes to the ITC claim process and e-invoicing thresholds. Businesses with turnover exceeding ₹5 crore must issue e-invoices for B2B supplies. The e-invoicing requirement has been progressively expanded and now covers most registered businesses above the specified turnover threshold.
Summary of July 2026 Due Dates
- 13 July: IFF (QRMP) for April–June 2026; GSTR-1 (QRMP quarterly) for April–June 2026
- 18 July: Form GST CMP-08 for composition taxpayers (quarter April–June 2026)
- 20 July: GSTR-3B (QRMP quarterly) for most states
- 22/24 July: GSTR-3B (QRMP quarterly) for states with extended deadlines
For monthly filers, the August 2026 due dates are: GSTR-1 by 11 August, GSTR-6 by 13 August, GSTR-8 by 15 August, and GSTR-3B by 20 August.
If you need assistance with GST return filing, reconciliation, or compliance for your business in Ghaziabad or anywhere in the NCR, you can reach out at +91 8802586988 or visit caashishrajput.com.
