GST Return Compliance for July–September 2026: GSTR-3B and GSTR-1 Due Dates

Taxpayers with aggregate turnover exceeding Rs. 5 crore in the preceding financial year, as well as eligible taxpayers who have not opted for the QRMP scheme, are required to follow monthly GST return compliance. For the July–September 2026 quarter, businesses should ensure timely reporting of outward supplies, Input Tax Credit (ITC) and net tax payable.

Who Needs to File Monthly Returns?

The Quarterly Return Monthly Payment (QRMP) Scheme is available to registered taxpayers having aggregate turnover of up to Rs. 5 crore in the preceding financial year, subject to the prescribed conditions. This was implemented through Notification No. 84/2020-Central Tax dated 10 November 2020 and related amendments under Notification No. 82/2020-Central Tax.

Accordingly, taxpayers who:

• Had aggregate turnover exceeding Rs. 5 crore in the preceding financial year; or

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• Are eligible for QRMP but have not opted for the scheme,

generally continue with monthly GSTR-1 and GSTR-3B filing.

Key Compliance for July–September 2026

For monthly filers, the compliance calendar for the quarter is as follows:

• July 2026:

  • GSTR-1: 11 August 2026

  • GSTR-3B: 20 August 2026

• August 2026:

  • GSTR-1: 11 September 2026

  • GSTR-3B: 20 September 2026

• September 2026:

  • GSTR-1: 11 October 2026

  • GSTR-3B: 20 October 2026

These dates reflect the standard monthly filing framework; taxpayers should also check for any specific extension notified by the Government. The monthly GSTR-1 due date is generally the 11th of the succeeding month, while GSTR-3B for monthly taxpayers is generally due on the 20th.

What Should Be Reported in GSTR-3B?

GSTR-3B requires taxpayers to report, among other items:

• Outward taxable supplies and applicable tax liability

• Zero-rated, exempt and nil-rated supplies

• Eligible Input Tax Credit

• ITC reversals and other adjustments

• Inward supplies liable to reverse charge

• Net GST liability payable in cash or through eligible ITC

The GST Portal's system-generated GSTR-3B summary uses information from GSTR-1 and GSTR-2B to assist taxpayers in preparing the return. However, the taxpayer remains responsible for verifying the correctness of the figures before filing.

Important Reconciliation Before Filing

Businesses should reconcile:

• Sales as per books with GSTR-1

• GSTR-1 liability with GSTR-3B

• Purchase records with GSTR-2B

• ITC claimed with eligible credit under GST provisions

• Credit notes and debit notes with accounting records

• GST payable with the electronic liability and cash/credit ledgers

Why Timely Filing Matters

Accurate and timely filing helps avoid interest, late fees and unnecessary notices. Differences between GSTR-1 and GSTR-3B can also result in system-generated communications and require appropriate reconciliation and corrective action.

Conclusion

For the July–September 2026 quarter, taxpayers outside the QRMP scheme should maintain monthly GST compliance rather than treating the quarter as a single return period. Timely reconciliation of outward supplies, ITC and tax liability is essential for accurate GSTR-1 and GSTR-3B filing.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: Monthly GST filers must report outward supplies, ITC and net tax payable for July–September 2026 through timely GSTR-1 and GSTR-3B filings.

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SEO_DESCRIPTION: Know GSTR-1 and GSTR-3B due dates for Jul–Sep 2026 and key GST compliance requirements. Stay compliant—consult your tax professional today.