GST due dates in December 2026
GSTR-9, the annual return for the previous financial year, is due on 31 December, along with GSTR-9C for businesses above ₹5 crore.
Interactive GST calendar
Every GST due date. Pick how you file to see only yours.
December 2026
- Today
- Passed in the last 10 days
- Every regular taxpayer
- Nothing to file
10December 2026Thursday
GSTR-7November 2026Return for TDS deducted under GST
A monthly return of the 2% GST TDS that government bodies and notified buyers deduct from payments to suppliers on contracts above ₹2.5 lakh.
- Who it applies to
- Government departments, local authorities, PSUs and other notified deductors. Not ordinary businesses.
- If you miss it
- A late fee of ₹50 a day, capped at ₹2,000, plus interest at 18% a year on TDS deposited late. Suppliers can't use the credit until it is filed.
GSTR-8November 2026Return for e-commerce operators
A monthly statement of the sales made through an online marketplace and the tax collected at source (TCS) on them.
- Who it applies to
- E-commerce operators such as online marketplaces. Sellers on those marketplaces don't file it.
- If you miss it
- A daily late fee until it is filed, plus interest at 18% a year on TCS deposited late. Sellers can't see the TCS credit until then.
Every GST date in December 2026
| Date | What | For the period | Who it applies to |
|---|---|---|---|
| 10 DecThursday | GSTR-7Return for TDS deducted under GST | November 2026 | Government departments, local authorities, PSUs and other notified deductors. Not ordinary businesses. |
| GSTR-8Return for e-commerce operators | November 2026 | E-commerce operators such as online marketplaces. Sellers on those marketplaces don't file it. | |
| 11 DecFriday | GSTR-1Sales return | November 2026 | Monthly filers |
| 13 DecSunday | IFFOptional invoice upload for QRMP filers | November 2026 | QRMP filers who sell to other GST-registered businesses. It is optional, and limited to ₹50 lakh of invoices a month. |
| GSTR-5Return for non-resident taxable persons | November 2026 | Non-resident taxable persons holding a temporary GST registration. | |
| GSTR-6Return for input service distributors | November 2026 | Businesses registered as an Input Service Distributor, which companies sharing common services across GSTINs have had to be since April 2025. | |
| 14 DecMonday | GSTR-2BYour input tax credit statement is ready | November 2026 | Monthly filers |
| 20 DecSunday | GSTR-3BSummary return and tax payment | November 2026 | Monthly filers |
| GSTR-5AReturn for overseas online service providers | November 2026 | Overseas online service (OIDAR) and online money gaming suppliers registered in India. Not Indian businesses. | |
| 25 DecFriday | PMT-06Monthly tax payment for QRMP filers | November 2026 | Businesses in the QRMP scheme. There is nothing to pay if your credit or cash ledger already covers the month's tax, or there is no liability. |
| 31 DecThursday | GSTR-9Annual return, with GSTR-9C | FY 2025-26 | Regular taxpayers with turnover above ₹2 crore. It is optional up to ₹2 crore, and GSTR-9C applies above ₹5 crore. |
Frequently asked questions
What are the GST due dates in December 2026?
10 Dec: GSTR-7 and GSTR-8; 11 Dec: GSTR-1; 13 Dec: IFF, GSTR-5 and GSTR-6; 20 Dec: GSTR-3B and GSTR-5A; 25 Dec: PMT-06; 31 Dec: GSTR-9.
Which periods do the GST returns due in December 2026 cover?
Returns and payments due in December 2026 cover November 2026 and FY 2025-26.
What is the last GST due date in December 2026?
GSTR-9 for FY 2025-26, on Thursday, 31 December 2026. Regular taxpayers with turnover above ₹2 crore. It is optional up to ₹2 crore, and GSTR-9C applies above ₹5 crore.
Get help with GST
Related services
- GST Return Filing in JodhpurFrom ₹799 / return
- GST Registration in JodhpurFrom ₹2,999
- Accounting & Payroll in JodhpurFrom ₹5,000 / month
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