Due dates
GST and EDF due dates: December 2026
December 2026 has 6 filing and payment deadlines for exporters of services. The EDF for November 2026 is due on 30 December 2026.
Checked against the rules on 6 October 2026
Every deadline in December 2026
| Date | What is due | Who |
|---|---|---|
| Fri, 11 Dec | GSTR-1 for November 2026. Your sales invoices for November 2026, with exports in table 6A. | Monthly filers |
| Tue, 15 Dec | Advance tax, Q3 instalment for FY 2026-27. 75% of the year's tax paid by this date. Professionals on presumptive tax pay it all by 15 March. | Anyone whose tax for the year, after TDS, is ₹10,000 or more |
| Sun, 20 Dec | GSTR-3B for November 2026. Summary return and tax payment for November 2026; exports go in 3.1(b) as zero-rated. | Monthly filers |
| Fri, 25 Dec | GST payment (PMT-06) for November 2026. Tax for November 2026, the first or second month of the quarter. | Quarterly (QRMP) filers |
| Wed, 30 Dec | EDF for November 2026. One form to your AD bank listing every export invoice raised in November 2026. | Every exporter of services |
| Thu, 31 Dec | GSTR-9 annual return for FY 2025-26. The year's GST in one return, reconciled to your monthly or quarterly filings. | Registered businesses that have to file the annual return |
These are the dates set in the law. When the government extends a date, the extension is announced by notification; check the GST portal before relying on a date close to the deadline.
Questions people ask
- When is the GSTR-1 for November 2026 due?
- By 11 December 2026, for monthly filers.
- When is the GSTR-3B for November 2026 due?
- By 20 December 2026, for monthly filers.
- When is the EDF for November 2026 due?
- By 30 December 2026, for every exporter of services.
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.
- LUT for export of servicesA Letter of Undertaking lets you invoice clients abroad with no IGST.
- 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.