GSTR-1 is due May 11. GSTR-3B is due May 20 for monthly filers, and May 22 or May 24 for QRMP filers. Here is every GST due date for May 2026 with the exact date, form, and who it applies to.
May is one of the heavier months for GST compliance. In addition to the regular GSTR-1 and GSTR-3B for April 2026 transactions, QRMP filers complete their April return cycle and composition dealers have key quarterly obligations. Missing any of these deadlines attracts late fees under Section 47 of the CGST Act — Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for GSTR-3B, subject to a maximum of 0.04% of turnover.
This calendar covers every GST due date in May 2026. Whether you are a monthly filer, a QRMP scheme participant, a composition dealer, or a non-resident taxable person, check your applicable deadlines below. For quick tax calculations on any transaction before you file, use our free GST calculator.
We update these calendars monthly. Bookmark this page and check back at the start of each month for the latest due dates. CBIC occasionally grants extensions — any extensions announced for May 2026 will be reflected here.
Sorted by due date. Check your category and mark your calendar.
| Feature | Due Date | Form / Return | Who Must File | Period Covered |
|---|---|---|---|---|
| May 11, 2026 (Monday) | GSTR-1 | Monthly filers with turnover above Rs 5 crore | April 2026 outward supplies | |
| May 13, 2026 (Wednesday) | IFF (Invoice Furnishing Facility) | QRMP scheme filers (optional) | April 2026 B2B invoices only | |
| May 20, 2026 (Wednesday) | GSTR-3B | Monthly filers — all states | April 2026 tax liability and ITC | |
| May 22, 2026 (Friday) | GSTR-3B | QRMP filers in Category 1 states (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AP, Daman & Diu, Dadra & NH, Puducherry, Andaman & Nicobar) | Jan-Mar 2026 quarter final payment | |
| May 24, 2026 (Sunday — extended to May 25) | GSTR-3B | QRMP filers in Category 2 states (remaining states and UTs) | Jan-Mar 2026 quarter final payment | |
| May 25, 2026 (Monday) | GSTR-11 | UIN holders (embassies, UN bodies, diplomatic missions) | April 2026 inward supplies | |
| May 28, 2026 (Thursday) | GSTR-7 | TDS deductors under GST | April 2026 TDS deducted | |
| May 28, 2026 (Thursday) | GSTR-8 | E-commerce operators collecting TCS | April 2026 TCS collected | |
| May 31, 2026 (Sunday — extended to June 1) | GSTR-5 | Non-resident taxable persons | April 2026 supplies | |
| May 31, 2026 (Sunday — extended to June 1) | GSTR-6 | Input Service Distributors (ISDs) | April 2026 ISD invoices distributed |
GSTR-1 is the outward supply return — you declare all sales invoices, debit notes, and credit notes issued during April 2026. This return is due by May 11, 2026 for monthly filers. After filing GSTR-1, your B2B customers can see your invoices in their GSTR-2B (auto-populated inward supplies register), which helps them claim ITC accurately.
Who files GSTR-1 monthly? Businesses with annual aggregate turnover above Rs 5 crore must file GSTR-1 monthly. Below Rs 5 crore, you can opt for the QRMP scheme (quarterly GSTR-1 filing, monthly tax payment).
Key tables in GSTR-1:
If you have nil outward supplies for April 2026, you must still file a nil GSTR-1 by May 11. Late filing of GSTR-1 triggers a late fee of Rs 50 per day (Rs 25 each for CGST and SGST) if there are any invoices. For nil returns, the late fee is Rs 20 per day.
In myBillPlease, your April 2026 invoices are automatically compiled into GSTR-1 format. Click Generate GSTR-1, review the data, and export the JSON file for upload to the GST portal — or file directly through our GST portal integration.
GSTR-3B is the summary tax payment return. You declare your total tax liability for April 2026, claim input tax credit, and pay the balance. The due date is May 20, 2026 for all monthly filers.
Important: GSTR-3B is not linked to GSTR-1 automatically for payment. Your GSTR-1 is an information return — it does not by itself create a tax liability in the system. GSTR-3B is where you self-assess and pay. Reconcile your GSTR-1 with GSTR-3B before filing to ensure the output tax declared in GSTR-3B matches your GSTR-1 invoices.
Interest on late tax payment: If you miss the May 20 deadline, interest at 18% per annum applies on the net tax liability from the due date until payment. Even if you file GSTR-3B late, pay the tax first to stop interest from accruing. The filing can be regularized, but interest cannot be waived (except in exceptional circumstances via Section 117 of the Finance Act).
QRMP scheme payment — PMT-06: QRMP filers (quarterly return monthly payment) were supposed to pay their April 2026 tax via Form PMT-06 by May 25, 2026. This interim monthly payment is a challan-based payment, not a full return. The actual GSTR-3B for Q1 FY 2026-27 (April-June 2026) will be due in July 2026.
The QRMP (Quarterly Return Monthly Payment) scheme allows businesses with turnover below Rs 5 crore to file GSTR-1 and GSTR-3B quarterly instead of monthly — but still pay tax monthly. In May 2026, QRMP filers have two obligations:
1. IFF (Invoice Furnishing Facility) — Optional, by May 13: QRMP filers can optionally upload B2B invoices for April 2026 through the IFF. This is not mandatory but is highly recommended — it allows your customers to see your April invoices in their GSTR-2B for May and claim ITC without waiting until the full quarterly GSTR-1 in July. If you have large B2B customers who need to claim ITC from your invoices, use IFF every month.
2. PMT-06 (Monthly Tax Payment) — by May 25, 2026: QRMP filers must pay their estimated April 2026 tax liability via Form PMT-06 (a fixed sum challan). The payment amount can be either: (a) 35% of the previous quarter's net cash liability, or (b) the exact tax calculated on actual April invoices minus available ITC. Option (b) is more accurate but requires more calculation effort. Pay insufficient PMT-06 and the shortfall attracts interest from the due date of PMT-06.
Know the cost before you decide to delay. These are the penalties for missing May deadlines.
Rs 50 per day (Rs 25 CGST + Rs 25 SGST) for returns with transactions. For nil returns, Rs 20 per day (Rs 10 each). Maximum cap: Rs 10,000 for normal taxpayers, Rs 2,000 for small taxpayers (turnover below Rs 1.5 crore).
Same as GSTR-1: Rs 50 per day with transactions, Rs 20 per day for nil returns. Additionally, tax not paid by May 20 attracts 18% per annum interest on net cash liability from the due date until payment date.
Rs 100 per day (Rs 50 CGST + Rs 50 SGST) for TDS return (GSTR-7) with maximum penalty of Rs 5,000. Late TDS deposit attracts 18% per annum interest. The deductee loses credit for that period.
If you don't file GSTR-1 by May 11, your customers cannot see your invoices in their GSTR-2B for May. This may cause them to provisionally claim ITC which gets reversed in the next period — damaging your business relationship.
Failure to file GSTR-3B for two consecutive months (or one quarter for QRMP) results in blocking of e-way bill generation for your GSTIN. This means goods transport comes to a halt — a severe operational consequence.
Even if you miss the deadline, file as soon as possible. Late fees are calculated per day and stop accruing when you file. Filing within the same month typically results in manageable late fees. Delaying further only increases the total penalty.
We recommend all businesses complete these tasks before each filing deadline:
Before May 11 (GSTR-1):
1. Reconcile all April 2026 sales invoices against your billing register
2. Check for any credit notes or debit notes issued in April — these must be declared in GSTR-1
3. Verify export invoices are in Table 6A and SEZ supplies in Table 6B
4. Cross-check HSN code accuracy for all products — any 2-digit, 4-digit, or 8-digit codes depending on your turnover
5. File GSTR-1 by May 11 to allow your customers to reconcile GSTR-2B
Between May 11-20 (Before GSTR-3B):
1. Download your GSTR-2B for April (auto-available by May 14 after supplier filings)
2. Reconcile your purchase register with GSTR-2B — only ITC appearing in GSTR-2B can be claimed
3. Identify any invoices from suppliers not yet filed — follow up with them
4. Calculate your net tax liability: Output GST minus eligible ITC
5. Ensure cash ledger balance is sufficient for the net liability
On May 20 (GSTR-3B):
File and pay your GSTR-3B. Do not leave it to the last hour — the GST portal typically experiences high traffic on due dates and filing can be delayed. If the portal is down due to technical issues on the due date, CBIC usually grants a 1-2 day extension. Check official CBIC notifications at cbic.gov.in.
For automated GSTR-1 and GSTR-3B preparation from your billing data, try myBillPlease — your April invoices are automatically compiled into the correct GSTR-1 format, and the system pre-fills GSTR-3B based on your output tax and GSTR-2B matched ITC.
myBillPlease auto-generates your GSTR-1 and GSTR-3B from your monthly invoices. Get reminders before every due date and file on time, every time.
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