Due dates
GST and EDF due dates: January 2027
January 2027 has 6 filing and payment deadlines for exporters of services. The EDF for December 2026 is due on 30 January 2027.
Checked against the rules on 6 October 2026
Every deadline in January 2027
| Date | What is due | Who |
|---|---|---|
| Mon, 11 Jan | GSTR-1 for December 2026. Your sales invoices for December 2026, with exports in table 6A. | Monthly filers |
| Wed, 13 Jan | GSTR-1 for October to December (Q3 FY 2026-27). Your sales invoices for the quarter, with exports in table 6A. | Quarterly (QRMP) filers |
| Wed, 20 Jan | GSTR-3B for December 2026. Summary return and tax payment for December 2026; exports go in 3.1(b) as zero-rated. | Monthly filers |
| Fri, 22 Jan | GSTR-3B for October to December (Q3 FY 2026-27). Summary return and tax payment for the quarter. | Quarterly (QRMP) filers registered in Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh |
| Sun, 24 Jan | GSTR-3B for October to December (Q3 FY 2026-27). Summary return and tax payment for the quarter. | Quarterly (QRMP) filers registered in every other state and union territory |
| Sat, 30 Jan | EDF for December 2026. One form to your AD bank listing every export invoice raised in December 2026. | Every exporter of services |
Quarterly GSTR-3B falls on the 22nd or the 24th depending on the state your GSTIN is registered in.
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 December 2026 due?
- By 11 January 2027, for monthly filers.
- When is the GSTR-1 for October to December (Q3 FY 2026-27) due?
- By 13 January 2027, for quarterly (QRMP) filers.
- When is the GSTR-3B for December 2026 due?
- By 20 January 2027, for monthly filers.
- When is the GSTR-3B for October to December (Q3 FY 2026-27) due?
- By 22 January 2027 for quarterly filers registered in the 22nd-day states (Maharashtra, Karnataka, Gujarat, Tamil Nadu, Telangana and others in the table above), and by 24 January 2027 everywhere else.
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.