For businesses that file GST returns every month, November 2026 is the filing month for the October 2026 tax period. Under the usual schedule, the October GSTR-1 is due on 11 November 2026, followed by GSTR-3B on 20 November 2026. If you use the Quarterly Return, Monthly Payment (QRMP) scheme, the November tasks are different: optional October invoices through the Invoice Furnishing Facility (IFF) by 13 November, and the October tax payment through Form GST PMT-06 by 25 November, where payment is required.
These are the ordinary dates in the GST portal's return guidance Official ↗ and QRMP FAQs Official ↗. Check the due date displayed for your GSTIN on the GST Returns Dashboard Official ↗ before filing, since the government can extend a return deadline by notification. This guide is for regular monthly filers and QRMP taxpayers; other return types have separate calendars.
November 2026 GST calendar at a glance
| Date | October 2026 task | Who should act? |
|---|---|---|
11 November | File GSTR-1 for October outward supplies | Monthly GSTR-1 filers |
13 November | Furnish selected October B2B invoices through IFF, if using it | QRMP filers who choose the optional IFF |
20 November | File October GSTR-3B and discharge tax liability | Monthly GSTR-3B filers |
25 November | Deposit October tax using Form GST PMT-06, where required | QRMP filers in the first month of the October–December quarter |
The dates above relate to October transactions handled in November. For the November 2026 tax period, the usual monthly GSTR-1 and GSTR-3B dates are 11 and 20 December 2026. For QRMP filers, the October–December quarterly returns are ordinarily filed in January 2027; the quarterly GSTR-3B date is the 22nd or 24th, depending on the State or UT.
Monthly filers: prepare GSTR-1 by 11 November
GSTR-1 reports outward supplies such as taxable sales, exports and relevant credit or debit notes. The portal uses the filed GSTR-1 (and any applicable GSTR-1A) to draft outward-supply figures in GSTR-3B. Filing it first helps you review the liability that carries through to the summary return. The 11th of the following month is the ordinary monthly deadline, as explained in the GSTN GSTR-1A guidance Official ↗.
Before filing, compare your sales register with invoices and e-invoice data, if applicable. Verify the buyer GSTIN, place of supply, tax rate and taxable value. Separate B2B and B2C supplies; review exports, SEZ transactions, advances and amendments where relevant. Check that credit and debit notes are in the right period, and preview the return before authenticating it. No outward supplies does not automatically remove the filing requirement: eligible taxpayers can file a nil GSTR-1. GSTN also explains nil GSTR-1 filing through SMS Official ↗.
Found an error after filing GSTR-1?
If you spot a missed or incorrect October record after filing GSTR-1 but before the October GSTR-3B is filed, consider GSTR-1A. It is optional and can add or amend records for the same tax period; the revised values can flow into GSTR-3B. The GSTN FAQ on GSTR-1A Official ↗ says it remains available until that period's GSTR-3B is filed, and it can be filed only once for a tax period. A buyer's GSTIN cannot be changed through GSTR-1A; use an eligible later GSTR-1 amendment instead. If records are saved in GSTR-1A but not filed, resolve them before trying to file GSTR-3B.
Check GSTR-2B, then file GSTR-3B by 20 November
GSTR-3B is the summary return for GST liability, input tax credit (ITC) and tax payment. The GST portal states that normal and casual taxpayers must file it even if they had no business during the tax period. Its ordinary monthly deadline is the 20th of the next month. For the October 2026 period, that means 20 November 2026, subject to any official extension.
The GST portal's GSTR-2B FAQ Official ↗ says the statement for a monthly recipient is generally generated on the 14th of the following month. After October's GSTR-2B is available in November, compare it with your purchase register and check missing invoices, credit notes, reverse-charge entries and ITC eligibility. A supplier's late filing may move an invoice into a later GSTR-2B; GSTR-2B is a read-only statement, so follow up with the supplier instead of assuming you can edit it.
The GSTR-3B FAQ Official ↗ describes auto-drafting of outward-supply fields from GSTR-1/1A and relevant ITC and reverse-charge fields from GSTR-2B. Auto-filled is not the same as verified. If you saved GSTR-3B data before filing GSTR-1/1A or before GSTR-2B was generated, some figures may not auto-populate into the saved form. Download the System Generated GSTR-3B PDF and review the values yourself.
A practical filing sequence
- Close and reconcile October sales, including credit notes, debit notes and any corrections.
- File October GSTR-1 by 11 November. Use GSTR-1A if a permitted same-period correction is needed before GSTR-3B.
- From 14 November, review October GSTR-2B against purchase records and assess eligible ITC.
- Open Services → Returns → Returns Dashboard on the GST portal Official ↗; select the financial year and October 2026 period.
- Review the draft GSTR-3B and its system-generated PDF, including tax, ITC, reversals, interest and late fee, if applicable.
- Save the form, preview the draft, make the required payment or offset, and file using the available DSC or EVC option. Retain the filed return and acknowledgement.
The portal currently permits edits to certain auto-drafted GSTR-3B values, with warnings for specified changes. Keep working papers for differences. Once GSTR-3B is filed, it cannot be revised; a permitted adjustment must be considered in a subsequent return. Consult the official GSTR-3B FAQ Official ↗ for the current workflow.
QRMP filers: IFF by 13 November; PMT-06 by 25 November
Under QRMP, eligible taxpayers file GSTR-1 and GSTR-3B quarterly while making required tax payments for the first two months through a monthly challan. Check your filing preference for the GSTIN; do not apply the monthly GSTR-1 and GSTR-3B dates above to a quarterly filer. The GST portal QRMP profile FAQ Official ↗ explains eligibility and where to view or change the preference.
October IFF: 13 November. IFF is optional for selected B2B invoice details in month one or two of a quarter, helping recipients see the invoices for ITC. If you use it for October, the normal window ends on 13 November. If you do not use IFF, report those supplies in the appropriate quarterly GSTR-1. Avoid duplicating invoices filed through IFF in the quarterly return. The GSTN QRMP FAQ Official ↗ explains the choice and deadline.
October tax deposit: 25 November. For month one of the quarter, QRMP taxpayers can use the fixed-sum or self-assessment method to deposit any required amount through Form GST PMT-06 by the 25th of the following month. Whether a cash deposit is actually needed depends on the applicable method, existing ledger balance and liability; review your GST dashboard and computation. The quarterly GSTR-1 for October–December is ordinarily due 13 January 2027, and quarterly GSTR-3B ordinarily falls on 22 or 24 January 2027 according to location. The official QRMP advisory Official ↗ gives the State/UT split and advises checking updated notifications.
If you miss a deadline
File as soon as possible and check the portal for any late fee and interest rather than estimating from a generic chart. Amounts depend on the return, circumstances and applicable relief. If tax was paid late, the GSTR-3B FAQ Official ↗ explains that interest for the current period is generally calculated on the portion discharged through the electronic cash ledger; prior-period liability is treated differently. If the portal's computed interest appears inconsistent, review the liability breakup and the Re-compute Interest option. Filing late can also delay customers' visibility of invoices or disrupt later return filing.
Keep next month simple
Reconcile invoices throughout the month, check your filing frequency at the start of each quarter, and set separate reminders for GSTR-1, GSTR-2B review, GSTR-3B and any QRMP IFF/PMT-06 activity. Keep a copy of the return, payment challan and ARN. Before acting on a date in any article, check your own return tile at gst.gov.in Official ↗ for a notification or GSTIN-specific circumstance.
Official references
- GST portal: About Form GSTR-3B, filing dates and corrections Official ↗
- GST portal: GSTR-2B availability and cut-off periods Official ↗
- GSTN: GSTR-1A FAQ Official ↗
- GSTN: QRMP and IFF FAQs Official ↗
- GSTN: QRMP advisory and quarterly deadlines Official ↗
Need help with October returns?
TaxQue can help reconcile your sales and purchases, prepare GSTR-1 and GSTR-3B, and check your QRMP calendar. Contact our team or email info@taxque.in.
This guide provides general information as at 5 November 2026. Check the official GST portal for extensions and consult a qualified adviser for your facts.
