GST Return Filing Due Dates for Jammu Businesses (2026 Guide)
Month-by-month GSTR-1, GSTR-3B, CMP-08 and GSTR-9 due dates for Jammu and J&K businesses in 2026 — monthly, QRMP and composition.
Whether you run a wholesale shop in Raghunath Bazaar, a hardware showroom in Gandhi Nagar, a transport business in Kunjwani or an export unit in SIDCO Bari Brahmana, your GST due-date calendar for 2026 is the same. Missing it costs ₹50/day per return plus 18% interest. Here is the clean Jammu-specific 2026 calendar.
Monthly filers (turnover above ₹5 crore)
- GSTR-1 — 11th of every month
- GSTR-3B — 20th of every month
- GSTR-7 (TDS by govt depts) — 10th
- GSTR-8 (TCS by e-commerce) — 10th
- GSTR-6 (Input Service Distributor) — 13th
QRMP filers — turnover up to ₹5 crore (most J&K SMEs)
J&K falls in Category B for QRMP GSTR-3B due date. Your 2026 calendar:
- IFF (optional B2B upload) — 13th of months 1 & 2 of every quarter
- PMT-06 challan — 25th of months 1 & 2 of every quarter
- GSTR-1 (quarterly) — 13th of the month after quarter end (i.e. 13 Apr, 13 Jul, 13 Oct, 13 Jan)
- GSTR-3B (quarterly) — 24th of the month after quarter end for J&K (Category B states): 24 Apr, 24 Jul, 24 Oct, 24 Jan
Composition dealers
- CMP-08 — 18 Apr / 18 Jul / 18 Oct / 18 Jan
- GSTR-4 (annual) — 30 June 2026 (for FY 2025-26)
Annual returns FY 2025-26
- GSTR-9 (turnover above ₹2 Cr) — 31 December 2026
- GSTR-9C reconciliation (turnover above ₹5 Cr) — 31 December 2026
Penalty for late filing — and why it spirals
- ₹50/day per return (₹20/day for nil returns), capped at ₹10,000 per return
- 18% interest p.a. on the tax actually payable
- After 6 consecutive non-filings, GSTIN is liable for suspension under Rule 21A
- E-way bill generation is blocked under Rule 138E if 2 consecutive GSTR-3Bs are not filed — this freezes stock movement across J&K
Never miss a GST due date in Jammu
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See compliance plans →2026 IMS + GSTR-2B reconciliation — don't skip it
The Invoice Management System (IMS) is now central to ITC claims. Before filing GSTR-3B every month you must accept/reject inward invoices in IMS — these flow into GSTR-2B and lock your ITC. Reconcile by the 14th every month to avoid losing eligible credit or claiming ineligible credit.
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