GSTR-1 (QRMP quarterly) — due dates 2026
Quarterly statement of outward supplies.
Who must file
QRMP taxpayers (turnover ≤ ₹5 crore who opted in)
Penalty if missed
Late fee ₹50/day (₹20/day nil), capped by turnover slab.
Upcoming due dates
| Due date | Filing | Type |
|---|---|---|
| 13 Oct 2026in 63 days | GSTR-1 (QRMP quarterly)July–September 2026 | GST |
| 13 Jan 2027in 155 days | GSTR-1 (QRMP quarterly)October–December 2026 | GST |
| 13 Apr 2027in 245 days | GSTR-1 (QRMP quarterly)January–March 2027 | GST |
| 13 Jul 2027in 336 days | GSTR-1 (QRMP quarterly)April–June 2027 | GST |