Key GST Deadlines & Updates: May 2026 and Beyond

If you don’t want to miss fresh GST updates or risk penalties, this concise list of key dates and changes for May 2026 and beyond will keep you on track.

May 2026 GST Due Dates

• 10 May: GSTR-7 & GSTR-8

  Monthly TDS and TCS returns for April 2026 sales.

• 11 May: GSTR-1

  Monthly outward supplies return for April 2026.

• 13 May: IFF, GSTR-5 & GSTR-6

  Last day for QRMP taxpayers to upload invoices; monthly returns for non-resident taxpayers and ISDs.

• 18 May: CMP-08

  Quarterly statement and payment for composition taxpayers for January–March 2026.

• 20 May: GSTR-3B & GSTR-5A

  Summary return for monthly filers and return for OIDAR service providers; QRMP filers have staggered dates on 22 or 24 May.

• 25 May: PMT-06

  Tax deposit for QRMP taxpayers for April.

• 28 May: GSTR-11

  Statement of inward supplies for UIN holders for April.

Recurring Deadlines for June & July 2026

• GSTR-1 (Monthly)

  11 June (for May) and 11 July (for June).

• GSTR-3B (Monthly)

  20 June (May return) and 20 July (June return).

• GSTR-5 & GSTR-6

  Due on the 13th of the following month.

• GSTR-5A

  Due on the 20th of the following month.

• GSTR-7 & GSTR-8

  Due on the 10th of the following month.

• PMT-06 (QRMP)

  Tax deposit for May and June must be made by 25 June and 25 July respectively.

• ITC-04

  April–September 2026 return due 25 October 2026.

• LUT (RFD-11)

  Exporters must file a new Letter of Undertaking for FY 2026-27 by 31 March 2026.

Major Regulatory Changes

• GST Rate Changes for Beverages (1 May 2026)

  Fruit-pulp/juice-based and milk-based beverages now attract 5% GST; other non-alcoholic and caffeinated drinks are taxed at 40%.

• E-Invoicing Threshold Reduced (1 April 2026)

  Mandatory for businesses with aggregate turnover exceeding ₹5 crore; invoices must be reported within 30 days for businesses over ₹10 crore turnover.

• Electronic Credit Reversal & Reclaimed Statement (ECRS)

  The GST portal warns if ITC reversals create a negative balance, which may block return filing.

• Rule 14A Simplified Withdrawal

  Small suppliers can exit the three-working-day registration route after one tax period instead of three.

• Export Refund & LUT Updates

  ₹1,000 threshold for export refunds removed; a new LUT must be filed annually to avoid paying IGST on exports.

• ITC Set-off Flexibility

  Taxpayers can choose how to use CGST and SGST credits after exhausting IGST credit, improving cash flow management.

Closing Thoughts

Being aware of these dates and updates will help you steer clear of penalties and keep your GST compliance smooth.