GST Due Date Calendar July 2026: Complete Filing Dates for GSTR-1, GSTR-3B, CMP-08, PMT-06 & All GST Returns

Introduction

More than 1.4 crore GST-registered businesses in India face the same pressure every month: remembering which return is due when. Miss the GST due date calendar July 2026 and the portal charges late fees from day one. No reminders. No grace period. Just automatic penalties piling up.

July 2026 is a particularly loaded month. Monthly filers have GSTR-1 due on 11 July and GSTR-3B due on 20 July. Composition dealers must file CMP-08 by 18 July for the April-June quarter. QRMP scheme taxpayers face a quarterly GSTR-1 deadline of 13 July and state-wise GSTR-3B deadlines of 22 or 24 July. PMT-06 payments for June 2026 are due 25 July for QRMP filers.

This guide covers every deadline, every form, and every penalty rule for July 2026. For a broader understanding of all GST return types, refer to our GST Return Filing 2026 Complete Guide. At LegalDev, our team handles GST compliance for businesses across Rajasthan and beyond the errors we see most often come from confusion about which rule applies to which taxpayer.

GST Due Date Calendar July 2026: Quick Reference Table

The table below covers all GST return due dates for July 2026. Save it or bookmark this page before the 11th.

GSTR-1 Due Date July 2026: Who Files, When, and What Happens If You Miss It

GSTR-1 is the outward supply return. Every sale you make, every invoice you issue, every credit note you raise against a customer gets reported here. The data you file in GSTR-1 automatically flows into your buyer's GSTR-2B, which is their ITC statement. If you file late, your buyer cannot claim Input Tax Credit on time.

GSTR-1 Monthly Filers: Due Date 11 July 2026

Businesses with aggregate annual turnover above Rs.5 crore in the previous financial year must file GSTR-1 every month. The due date for June 2026 supplies is 11 July 2026. This is a fixed date and does not change based on state or business type.

• Turnover above Rs.5 crore in FY 2024-25: file monthly

• GSTR-1 covers all B2B invoices, B2C supplies, credit notes, debit notes, and amendments

• File by 11 July 2026 so your buyer's GSTR-2B gets populated by 14 July 2026

• Late filing blocks your buyer from claiming ITC for June 2026

GSTR-1 Quarterly Filers (QRMP): Due Date 13 July 2026

Taxpayers with aggregate turnover up to Rs.5 crore can opt for the QRMP scheme. They file GSTR-1 quarterly. The Q1 return covering April, May, and June 2026 is due on 13 July 2026. A common mistake is filing by the 11th like monthly filers. The correct date is 13 July for QRMP taxpayers.

QRMP filers can also use the Invoice Furnishing Facility (IFF) during the first two months of a quarter to pass B2B invoice data to buyers monthly, without filing a full GSTR-1.

GSTR-3B Due Date July 2026: Monthly and Quarterly Filing Deadlines

GSTR-3B is the monthly summary return where you pay your actual GST liability. Unlike GSTR-1, this is where money moves. If tax is due and unpaid, interest at 18% per annum applies from the due date, not from the date you eventually file.

GSTR-3B Monthly Filers: 20 July 2026

Monthly filers with turnover above Rs.5 crore must submit GSTR-3B for June 2026 by 20 July 2026. This deadline applies uniformly across all states. Plan your filing between 15 and 19 July to avoid last-minute portal load issues.

• Due date: 20 July 2026 for June 2026 period

• Auto-populated values from GSTR-1 and IMS are now hard-locked for full details read our GSTR-3B New Rules 2026 guide 

• Pay GST liability via PMT-06 challan or net banking before submitting

• Interest at 18% per annum applies if payment is delayed beyond 20 July

GSTR-3B QRMP Filers: State-Wise Due Dates July 2026

QRMP filers submit GSTR-3B quarterly. For Q1 (April to June 2026), the due date depends on the state where your principal place of business is registered. Category I states have a 22 July deadline. Category II states have 24 July.

CMP-08 Due Date July 2026: Composition Dealer Filing Deadline

Businesses registered under the GST Composition Scheme pay tax at a flat rate on turnover and file returns quarterly instead of monthly. CMP-08 is their tax payment statement for each quarter.

CMP-08 Eligibility and Tax Rates

• Manufacturers and traders: 1% of turnover (0.5% CGST + 0.5% SGST)

• Restaurants not serving alcohol: 5% of turnover

• Service providers: 6% of turnover (3% CGST + 3% SGST)

• Annual turnover limit for Composition Scheme: Rs.1.5 crore (Rs.75 lakh for special category states)

• Composition dealers cannot issue tax invoices or claim ITC

After filing CMP-08 quarterly, composition dealers must file GSTR-4 annually. GSTR-4 for FY 2025-26 was due by 30 April 2026. If you missed it, file immediately as late fees accumulate daily.

PMT-06 Due Date July 2026: QRMP Monthly Tax Payment Explained

The QRMP scheme reduces return filing from 24 times a year to 8. But tax payment still happens every month. PMT-06 is the challan QRMP filers use to pay GST for the first two months of each quarter. The return is filed quarterly, but the money moves monthly.

How to Calculate PMT-06 Payment Amount

QRMP filers have two methods to calculate PMT-06:

1. Fixed Sum Method: Pay 35% of the net GST paid in the last quarterly GSTR-3B or 100% of the last monthly GSTR-3B (whichever applies). This is the simpler method.

2. Self-Assessment Method: Calculate actual tax liability based on current month invoices. This is more accurate but requires more effort.

Underpayment through PMT-06 results in interest liability at 18% per annum on the shortfall, calculated from the PMT-06 due date to the actual payment date.

GST Late Fee and Penalty Structure for July 2026 Deadlines

Late fees under GST are not discretionary. The portal calculates them automatically when you file after the due date. For a full breakdown of all late fee slabs and waiver history, read our detailed GST Late Fee Rules and Calculator Guide. You cannot file without paying the accumulated late fee understanding the structure helps you calculate the cost before deciding when to file.

Consequences Beyond Late Fees

• GST portal blocks filing of subsequent returns if a prior period return is pending

• E-way bill generation is disabled after two consecutive GSTR-3B defaults under Rule 138E

• GSTIN suspension can follow repeated non-compliance, halting all business operations

• Buyers lose ITC claims for the period you delayed, straining your business relationships

• Under the 3-year rule, returns older than 36 months from the due date cannot be filed at all

ITC Reconciliation and GSTR-2B: What July Filers Must Check Before Filing

Filing GSTR-3B is not just about paying tax. In July 2026, the GSTN system hard-validates ITC claims against your GSTR-2B. If you claim ITC that does not appear in your auto-generated GSTR-2B, the system may block submission or generate a mismatch notice.

The ITC data that flows into your GSTR-2B is now managed through the Invoice Management System. Before reconciling ITC for July 2026, check your accepted and rejected invoices on the IMS dashboard. Our full guide on the GST Invoice Management System (IMS) explains how to use this tool to avoid ITC mismatches and GSTR-3B filing errors.

Key ITC Deadline: Section 16(4) of CGST Act

The last date to claim ITC on invoices from FY 2025-26 is 30 November 2026, or the date of filing GSTR-9 for FY 2025-26, whichever comes earlier. Do not miss this. Once the window closes, the ITC is permanently lost regardless of whether the supplier filed their GSTR-1.

Annual GST Returns Due in 2026: GSTR-9, GSTR-9C, and GSTR-4

July 2026 is also when businesses should begin preparing for annual returns. The deadlines are still months away, but reconciliation takes time.

GSTR-9 requires reconciliation of all monthly GSTR-1 and GSTR-3B filings with the books of accounts. Starting the reconciliation process in July reduces pressure as December approaches.

Frequently Asked Questions (FAQ)

Q1. What is the GSTR-1 due date for July 2026?

The GSTR-1 due date for July 2026 is 11 July 2026 for monthly filers (turnover above Rs.5 crore). QRMP quarterly filers must file their Q1 (April to June 2026) GSTR-1 by 13 July 2026.

Q2. What is the GSTR-3B last date in July 2026?

GSTR-3B for June 2026 is due on 20 July 2026 for monthly filers. QRMP filers submitting the Q1 quarterly GSTR-3B have until 22 July 2026 (Category I states) or 24 July 2026 (Category II states including Rajasthan, Delhi, UP).

Q3. What is the CMP-08 due date for Q1 FY 2026-27?

CMP-08 for Q1 (April to June 2026) is due on 18 July 2026. Composition dealers must pay their quarterly tax through this challan-cum-statement by this date to avoid late fees of Rs.50 per day.

Q4. When is PMT-06 due in July 2026?

PMT-06 is the monthly tax payment challan for QRMP filers. For June 2026, no separate PMT-06 is required since it is covered by the Q1 GSTR-3B quarterly filing. The next PMT-06 (for July 2026) will be due by 25 August 2026.

Q5. What is the late fee for GSTR-3B if filed after 20 July 2026?

The late fee for GSTR-3B is Rs.50 per day (Rs.25 CGST + Rs.25 SGST) for returns with tax liability, capped at Rs.10,000. For nil returns, it is Rs.20 per day, capped at Rs.5,000. Additionally, 18% per annum interest applies on any unpaid tax from the due date.

Q6. Can GSTR-3B be revised after filing?

No. GSTR-3B cannot be revised once filed. Corrections to sales data must be made in the next period GSTR-1 through amendments. ITC discrepancies need to be addressed in the subsequent month GSTR-3B with adjustments.

Q7. Who does not need to file GSTR-1 in July 2026?

Composition scheme taxpayers do not file GSTR-1. They file CMP-08 quarterly and GSTR-4 annually. Input Service Distributors file GSTR-6 instead. Non-resident taxable persons file GSTR-5.

Q8. What is the GSTR-9 due date for FY 2025-26?

GSTR-9 and GSTR-9C for FY 2025-26 are due by 31 December 2026. GSTR-9 applies to regular taxpayers with turnover above Rs.2 crore. GSTR-9C is mandatory for those above Rs.5 crore.

Q9. Does Rajasthan fall under Category I or Category II for GSTR-3B QRMP?

Rajasthan falls under Category II states. QRMP taxpayers with principal place of business in Rajasthan must file the Q1 GSTR-3B by 24 July 2026, not 22 July 2026.

Q10. What happens if e-way bills are disabled due to GST non-filing?

Under Rule 138E of the CGST Rules, if a taxpayer fails to file GSTR-3B for two consecutive months (monthly filers) or one quarter (quarterly filers), the GST portal blocks e-way bill generation. This stops goods movement until the pending returns are filed.

Conclusion

July 2026 carries multiple GST deadlines that apply to different taxpayer categories. The three most important things to remember are:

1. Monthly filers must file GSTR-1 by 11 July and GSTR-3B by 20 July for June 2026 supplies.

2. Composition dealers must file CMP-08 for Q1 by 18 July 2026. QRMP filers must submit their Q1 quarterly GSTR-1 by 13 July and GSTR-3B by 22 or 24 July depending on their state.

3. Missing any GST due date calendar July 2026 deadline triggers automatic late fees, interest on unpaid tax, and cascading filing blocks that affect all future periods.

The simplest action today is to log into the GST portal, check your filing status for June 2026, verify your GSTR-2B is reconciled, and file before the 11th. If you are a composition dealer, review the full GST Composition Scheme guide  to confirm your CMP-08 obligations before the 18 July deadline. Leaving it to the last day risks portal congestion and accidental late filing.

About the Author

Sources: CBIC (cbic.gov.in) | GSTN Portal (gst.gov.in) | Section 37, 39, 44, 52 CGST Act 2017 | Finance Act 2023 Amendments | Rule 138E CGST Rules | LegalDev GST Compliance Team, Jaipur