If you run a business in India, January is not just about New Year resolutions—it’s about GST deadlines that can quietly cost you money if ignored.
Every January, we see the same story repeat itself:
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Returns filed late
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Late fees piling up
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Input tax credit stuck
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Notices landing unexpectedly
And most of the time, it’s not because businesses don’t want to comply—it’s because dates get confusing, especially when January filings relate to December 2025 activity.
This guide breaks down all GST compliance due dates for January 2026, explains who needs to file what, and shows you how to stay compliant without stress or last-minute panic.
Why January 2026 GST Compliance Matters More Than You Think
January filings close the books for December 2025. Any delay or mistake here can:
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Trigger late fees of ₹50–₹200 per day
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Block Input Tax Credit (ITC)
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Increase scrutiny in future audits
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Disrupt working capital
If you’re a regular taxpayer, composition dealer, e-commerce operator, or deductor under GST—January is non-negotiable.
👉 Official GST compliance framework:
https://www.gst.gov.in/help/en/introduction
Let’s get straight to the calendar.
📅 January 2026 GST Due Date Calendar (For December 2025)
10 January 2026 – GSTR-7 & GSTR-8
GSTR-7 – TDS under GST (Dec 2025)
This applies if you’re required to deduct TDS under GST—typically:
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Government departments
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Local authorities
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Notified entities
If you deducted GST while making payments in December 2025, 10 January 2026 is your deadline to file GSTR-7.
👉 Official GSTR-7 filing guidance:
https://www.gst.gov.in/help/en/returns/gstr7
GSTR-8 – TCS by E-commerce Operators (Dec 2025)
E-commerce platforms must report:
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Supplies made through their platform
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TCS collected during December 2025
Missing this date can create reconciliation problems for sellers using your platform.
👉 GSTR-8 return details:
https://www.gst.gov.in/help/en/returns/gstr8
11 January 2026 – GSTR-1 (Monthly – Dec 2025)
GSTR-1 is where you report outward supplies—sales invoices, debit notes, and credit notes.
You must file GSTR-1 by 11 January 2026 if:
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You are a monthly filer
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Your turnover exceeds ₹5 crore
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You opted out of QRMP
Why this filing is critical:
Data filed in GSTR-1 flows into your buyer’s GSTR-2B. Errors or delays here directly block your customer’s ITC.
👉 GSTR-1 user manual:
https://tutorial.gst.gov.in/userguide/returns/index.htm
13 January 2026 – GSTR-6 & GSTR-5
GSTR-6 – Input Service Distributor (Dec 2025)
If your business distributes ITC across multiple GST registrations, GSTR-6 is mandatory.
It ensures:
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Proper credit flow
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Clean internal compliance
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No audit mismatches
👉 GSTR-6 filing reference:
https://www.gst.gov.in/help/en/returns/gstr6
GSTR-5 – Non-Resident Taxable Person (Dec 2025)
Non-resident entities supplying taxable goods or services in India must file GSTR-5 by 13 January 2026.
👉 GSTR-5 compliance details:
https://www.gst.gov.in/help/en/returns/gstr5
18 January 2026 – CMP-08 (Composition Dealers)
Composition taxpayers must file CMP-08 for Q3 (Oct–Dec 2025).
This quarterly statement includes:
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Turnover details
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Tax payable
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Self-assessed liability
Late filing penalties apply even under the composition scheme, and repeated defaults can cancel your composition status.
👉 Composition scheme overview:
https://www.gst.gov.in/help/en/composition-scheme
20 January 2026 – GSTR-3B & GSTR-5A
GSTR-3B (Monthly – Dec 2025 | Turnover > ₹5 Cr)
This is the most critical GST return.
GSTR-3B covers:
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Tax liability
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ITC claimed
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Net tax payable
For taxpayers with turnover above ₹5 crore, 20 January 2026 is the hard deadline.
Late filing consequences include:
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₹50 per day late fee
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18% interest
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ITC restrictions
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Possible E-Way Bill blockage
👉 GSTR-3B official help:
https://www.gst.gov.in/help/en/returns/gstr3b
GSTR-5A – OIDAR Services (Dec 2025)
If you provide online information or database access services to Indian consumers from outside India, GSTR-5A must be filed by 20 January 2026.
👉 OIDAR compliance details:
https://www.gst.gov.in/help/en/returns/gstr5a
22 January 2026 – GSTR-3B (Quarterly – QRMP)
Businesses under the QRMP scheme must file quarterly GSTR-3B for Oct–Dec 2025 by 22 January 2026.
Even if tax was paid earlier via PMT-06, this return is still mandatory.
👉 QRMP scheme reference:
https://www.gst.gov.in/help/en/qrmp
25 January 2026 – PMT-06 (QRMP – Dec 2025)
PMT-06 is the monthly tax payment challan for QRMP taxpayers.
If December 2025 tax is payable, ensure PMT-06 is paid by 25 January 2026 to avoid interest.
👉 PMT-06 payment process:
https://www.gst.gov.in/help/en/payment/pmt06
Common GST Mistakes Businesses Make in January
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Assuming January filings are “light”
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Filing GSTR-3B without reconciling with GSTR-2B
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Missing CMP-08 due to quarterly confusion
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Paying tax via PMT-06 but forgetting GSTR-3B
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Treating GSTR-1 as a formality
These errors don’t show immediately—but they surface during audits and notices.
Practical Action Checklist for January 2026
Before January starts:
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Reconcile sales vs books for December 2025
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Match ITC with GSTR-2B
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Identify applicable returns by GST category
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Set reminders 3–5 days before deadlines
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Avoid last-day portal congestion
👉 GST login & dashboard:
https://services.gst.gov.in/services/login
Final Thoughts: Stay Ahead, Not Sorry
January 2026 GST compliance is predictable—but penalties are not forgiving.
If you treat GST deadlines as something to “manage later,” they will eventually manage your cash flow, time, and peace of mind.
Use this calendar, plan early, and file calmly.
That’s how compliant businesses actually win.
