What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 reports outward supplies invoice by invoice and feeds buyers' input tax credit. GSTR-3B is the summary return where the tax is actually paid. Both are required.

GST & income tax due dates

Tax calendar for India

Q: When is TDS due to be deposited?

By the 7th of the month following deduction, except tax deducted in March, which is due by 30 April. Late deposit attracts interest at 1.5% per month from the date of deduction.

Q: Do I need to pay advance tax?

Yes, if total tax liability for the year exceeds Rs 10,000 after TDS. It is payable in four instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March.

Q: What is the late fee for filing GST returns late?

Rs 50 a day (Rs 20 for nil returns), subject to a cap, plus interest at 18% a year on any tax paid late. The interest is charged on the tax rather than on the delay in filing.

Every recurring GST and income tax deadline, worked out from today's date rather than printed as a fixed list. Filter to the returns you actually file — a QRMP filer and a monthly filer have almost nothing in common.

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How the GST filing cycle works

Which dates apply to you depends entirely on the scheme you are registered under, and the two main paths barely overlap.

Monthly filers

Turnover above ₹5 crore, or anyone who chose monthly filing. GSTR-1 by the 11th of the following month for outward supplies, then GSTR-3B by the 20th with the tax payment. Twelve of each per year.

QRMP filers

Turnover up to ₹5 crore can opt into Quarterly Return, Monthly Payment. You file quarterly but still pay monthly through PMT-06 by the 25th. The optional Invoice Furnishing Facility by the 13th lets your buyers claim credit without waiting for the quarter to close — skip it and your B2B customers wait up to three months for their input tax credit, which is a commercial problem rather than a compliance one.

The 22nd or the 24th? The quarterly GSTR-3B deadline splits by state. Group X — Maharashtra, Karnataka, Gujarat, Tamil Nadu, Telangana, Andhra Pradesh, Kerala, Madhya Pradesh, Chhattisgarh, Goa and the southern and western UTs — files by the 22nd. Group Y, covering the northern, eastern and north-eastern states, files by the 24th. Set the state group above and the calendar uses your date.

Composition dealers

A flat rate on turnover, no input tax credit, and far less to file: CMP-08 quarterly by the 18th, and one annual GSTR-4 by 30 June.

Tax due dates for 2026 at a glance

The recurring monthly cycle, which is what most people mean by “tax due dates 2026”: 7th TDS deposit, 11th GSTR-1, 13th IFF for QRMP filers, 20th GSTR-3B, 22nd or 24th quarterly GSTR-3B by state group, 25th PMT-06. On top of that sit four advance tax instalments on the 15th of June, September, December and March, plus the annual returns. The calendar above works all of it out from today’s date.

Income tax dates that catch people out

TDS payment is due by the 7th of the following month — except for March, which gets until 30 April. TDS returns are quarterly and fall a month after the quarter ends, but the Q4 return is due 31 May rather than 30 April.

Advance tax is where most freelancers and small businesses slip. If your total tax liability for the year exceeds ₹10,000 you must pay it in four instalments — 15% by 15 June, 45% cumulative by 15 September, 75% by 15 December and 100% by 15 March. Miss them and interest runs under Sections 234B and 234C regardless of whether you eventually pay in full.

What late filing costs

Default	Late fee	Interest
GSTR-3B / GSTR-1 late	₹50 a day (₹20 for nil returns), capped	18% a year on tax paid late
GSTR-9 annual return late	₹200 a day, capped by turnover	—
TDS deposited late	—	1.5% a month from deduction to payment
TDS return late	₹200 a day under Section 234E	—
Advance tax shortfall	—	1% a month under Sections 234B and 234C

The GST interest clock is the one worth watching: it runs on the tax paid late, not on the return being late, so filing a nil return a week late costs a small fee while filing a large liability a week late costs real money.

Common questions

Monthly filers: the 20th of the following month. QRMP filers: quarterly, by the 22nd for Group X states and the 24th for Group Y states, with monthly tax payment through PMT-06 by the 25th.

GSTR-1 reports your outward supplies invoice by invoice and feeds your buyers' input tax credit. GSTR-3B is the summary return where you actually pay the tax. Both are required; one is disclosure, the other is payment.

By the 7th of the month following deduction, except for tax deducted in March, which is due by 30 April. Late deposit attracts interest at 1.5% per month from the date of deduction.

Yes, if your total tax liability for the year exceeds ₹10,000 after TDS. It is payable in four instalments: 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March.

₹50 a day (₹20 for nil returns), subject to a cap, plus interest at 18% a year on any tax paid late. The interest is charged on the tax, not on the delay in filing, so a nil return filed late costs very little.