GST Compliance Calendar for January 2026

January is a key month for GST rules because it includes filing returns and paying taxes for December 2025 and the quarter ending December 2025. Businesses, professionals, online sellers, foreign taxpayers, and small dealers under the composition scheme must keep a close eye on their deadlines to skip late fees, interest, and notices from the GST office. Here is a detailed list of all main GST tasks for January 2026.

GST Returns Due on 10 January 2026

• GSTR-7: This return is applicable to persons who are required to deduct TDS under GST. It contains details of tax deducted and deposited for December 2025.
• GSTR-8: This return must be filed by e-commerceoperators who collect TCS under GST. It includes details of supplies made through the e-commerce platform and tax collected for December 2025.

GST Returns Due on 11 January 2026

• GSTR-1 (Monthly): This return is applicable to:
• Taxpayers whose aggregate turnover exceeded INR 5 crores in the preceding financial year, or
• Taxpayers who have opted for monthly filing
• GSTR-1 reports details of outward supplies such as sales invoices, debit notes, and credit notes for December 2025.

GST Returns Due on 13 January 2026

• GSTR-1 (Invoice Furnishing Facility – IFF): This is applicable to taxpayers with turnover up to INR 5 crores who have opted for the QRMP scheme. Through IFF, taxpayers can report B2B invoices for the quarter October to December 2025, enabling buyers to claim input tax credit on time.
• GSTR-6: This return is to be filed by Input ServiceDistributors (ISD). It contains details of input tax credit received and distributed for December 2025.
• GSTR-5: This return applies to non-resident taxable persons and includes details of outward taxable supplies and tax payable for December 2025.

GST Compliance Due on 18 January 2026

• CMP-08: This is a quarterly challan-cum-statement to be filed by taxpayers registered under the Composition Scheme. It includes turnover details and tax payment for the quarter October to December 2025.

GST Returns Due on 20 January 2026

• GSTR-5A: This return is applicable to persons supplying OIDAR services (online information and database access or retrieval services) from outside India to Indian customers. It reports outward supplies and tax payable for December 2025.
• GSTR-3B (Monthly): This return must be filed by registered persons whose aggregate turnover exceeded INR 5 crores in the preceding financial year. GSTR-3B is a summary return showing outward supplies, input tax credit claimed, and net tax payable for December 2025.

GST Returns Due on 22 January 2026 (QRMP – Category X States)

• GSTR-3B (Quarterly): This return applies to taxpayers under the QRMP scheme who are registered in Category X States or Union Territories. The return covers the quarter October to December 2025.

[Category X States include Maharashtra, Gujarat, Karnataka, Tamil Nadu, Telangana, Andhra Pradesh, Kerala, Goa, Puducherry, and certain Union Territories and island territories.]

GST Returns Due on 24 January 2026 (QRMP – Category Y States)

• GSTR-3B (Quarterly): This return is applicable to QRMP taxpayers registered in Category Y States or Union Territories and covers the quarter October to December 2025.

[Category Y States include Delhi, Uttar Pradesh, Rajasthan, Haryana, Punjab, Bihar, West Bengal, Assam, Odisha, Jammu & Kashmir, Ladakh, and other northern and eastern states.]

GST Return Due on 28 January 2026

• GSTR-11: This return is to be filed by persons holding a Unique Identification Number (UIN), such as foreign diplomatic missions and international organisations. It contains details of inward supplies received during December 2025, which are used for claiming GST refunds.

Table:

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