Due dates
GST and EDF due dates for exporters of services
Every filing and payment date a service exporter has, month by month: GST returns, the monthly EDF to your bank, and advance tax. Worked out by the same calendar Blackbird runs for its users.
Checked against the rules on 6 October 2026
By month
| Month | Deadlines | EDF due |
|---|---|---|
| October 2026 | 5 | None this month |
| November 2026 | 4 | 30 November 2026 (October 2026) |
| December 2026 | 6 | 30 December 2026 (November 2026) |
| January 2027 | 6 | 30 January 2027 (December 2026) |
| February 2027 | 3 | None this month |
| March 2027 | 7 | 2 March 2027 (January 2027); 30 March 2027 (February 2027) |
The rules behind the dates
| Filing | Due |
|---|---|
| GSTR-1, monthly filers | 11th of the next month |
| GSTR-1, quarterly (QRMP) filers | 13th of the month after the quarter |
| GSTR-3B, monthly filers | 20th of the next month |
| GSTR-3B, quarterly filers | 22nd or 24th of the month after the quarter, by state |
| PMT-06, quarterly filers | 25th of the next month, for the first two months of the quarter |
| EDF | Within 30 days of the end of the month the invoices were raised in |
| GSTR-9 annual return | 31 December after the financial year |
| LUT | Before the first export of the year; renew by 31 March |
| Advance tax | 15 June, 15 September, 15 December and 15 March |
Read next
- Export Declaration Form (EDF) for servicesFrom 1 October 2026 every Indian exporter of services, freelancers included, files one EDF a month with their AD bank.
- Export invoices in GSTR-1Where export invoices go in GSTR-1, what WOPAY and WPAY mean, which fields services leave blank, how amendments work, and where exports show in GSTR-3B.
- Export payment deadlineUnder FEMA, payment for an export of services has to reach India within 9 months of the invoice, or 12 months if invoiced in rupees.
- SAC codes for exportersThe code for each service, and how it goes on the EDF
This page explains the rules in general. It is not tax or legal advice for your business; check anything you act on with your CA.