What are the compliance due dates for Indian service exporters in 2026-27?
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Short answer
A monthly GST filer files GSTR-3B by the 20th of the following month.1 Advance tax for 2026-27 is due by 15 June, 15 September and 15 December 2026 and 15 March 2027.2 An EDF is due within 30 days from the end of each invoice month.3 The non-audit return for tax year 2026-27 is due by 31 August 2027.5
| Applies to | Governed by | Deadline | Penalty | Last verified |
|---|---|---|---|---|
| GST-registered service exporters filing for financial year and tax year 2026-2716 | CGST Rules, rules 61, 80 and 96A; Income-tax Act, 2025, section 408; FEMA 2026 Regulations, regulation 31238 | GSTR-3B by the 20th monthly; EDF within 30 days of month end; return by 31 August 2027 for non-audit cases135 | Varies by obligation; not covered on this page | 28 October 2026 |
Missing a filing date costs late fees and interest, and for exports it can also hold up refunds or bank paperwork. This calendar lists the dates we could confirm in a primary source for financial year 2026-27, which is also tax year 2026-27 under the Income-tax Act, 2025 (1 April 2026 to 31 March 2027).6
Every date here can be extended by government notification, so check the GST portal, the income tax portal and your bank before relying on it.123
What is the export compliance calendar for 2026-27?
The export compliance calendar for 2026-27 is the set of GST, LUT, EDF and income tax dates that most Indian service exporters share in financial year and tax year 2026-27.1236
- GST returns: GSTR-3B, GST PMT-06 and GSTR-9 under the CGST Rules.1
- LUT: the Letter of Undertaking in FORM GST RFD-11, once a financial year.4
- EDF: the Export Declaration Form under the FEMA (Export and Import of Goods and Services) Regulations, 2026.3
- Income tax: advance tax under section 408 and the return due date.25
It does not cover TDS returns, payroll, company or LLP filings, or state taxes.
Who does the export compliance calendar apply to?
The export compliance calendar applies to GST-registered service exporters, and each item depends on the filing scheme and tax position.123
| Exporter | Applicable items | Why | Best for |
|---|---|---|---|
| Monthly GST filer | GSTR-3B by the 20th; EDF; LUT; advance tax; return | Rule 61(1)(i) for GSTR-3B1 | Agencies and larger exporters |
| Quarterly GST filer | GSTR-3B by the 22nd or 24th after each quarter; PMT-06 by the 25th | Rule 61 quarterly scheme1 | Smaller registered exporters |
| Presumptive taxpayer under section 58(2), Table row 1 or 3 | Advance tax in one instalment by 15 March 2027 | Section 4082 | Freelancers on presumptive tax |
| Every service exporter | EDF within 30 days from the end of each invoice month, from 1 October 2026 | Regulation 3(2)3 | All freelancers, agencies, IT firms |
Your filing frequency, turnover and any audit requirement change the list.
How do you keep track of export compliance dates?
You keep track of export compliance dates by putting every date in one calendar with a reminder a week ahead and running a monthly checklist.
- Calendar: add every date below with a reminder a week ahead.
- Monthly checklist: invoices issued, GST return filed, EDF filed, payments matched to invoices, and realisation deadlines checked.
- Advance tax: foreign income is often lumpy, so many exporters estimate quarterly from actual receipts. See advance tax for freelancers.
- LUT: file the next year's LUT before the first export of that year.48
- Annual review: confirm your own calendar with a chartered accountant once a year.
For the full set-up steps, see the first-time exporter checklist.
Which compliance dates recur every month and quarter for service exporters?
Three obligations recur monthly for a GST-registered service exporter: GSTR-3B or PMT-06, and the EDF.13
| Obligation | Due date | Who | Source | Best for |
|---|---|---|---|---|
| GSTR-3B (monthly filers) | 20th of the following month | Registered persons filing monthly | Rule 61(1)(i), CGST Rules | Monthly filers |
| GST PMT-06 (quarterly filers) | 25th of the following month, for the first two months of each quarter | Registered persons in the quarterly scheme | Rule 61(3), CGST Rules | Quarterly filers |
| EDF for service invoices | Within 30 days from the end of the month of invoicing | All service exporters, from 1 October 2026 | Regulation 3(2), 2026 Regulations | Every service exporter |
The table draws on rule 61 of the CGST Rules and regulation 3 of the 2026 Regulations.13 For the EDF, exporters of non-software services may file on or before the date payment is received instead of the month-end deadline, and one EDF can cover a month's exports to multiple recipients.3 See EDF for service exporters.
GSTR-1, the statement of outward supplies where export invoices are reported, is due under section 37 of the CGST Act on dates set by law and notification.7 We could not confirm the current GSTR-1 dates on an official page in October 2026, so they are not listed here; check the GST portal.
When is quarterly GSTR-3B due under the GST quarterly scheme?
Quarterly GSTR-3B under the GST quarterly scheme is due by the 22nd or the 24th of the month after each quarter, depending on the State of your principal place of business.1
| Quarter | GSTR-3B due (22nd group) | GSTR-3B due (24th group) |
|---|---|---|
| April to June 2026 | 22 July 2026 | 24 July 2026 |
| July to September 2026 | 22 October 2026 | 24 October 2026 |
| October to December 2026 | 22 January 2027 | 24 January 2027 |
| January to March 2027 | 22 April 2027 | 24 April 2027 |
The 22nd group under rule 61 includes Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and some Union territories; the 24th group includes Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, West Bengal, Jharkhand, Odisha, the north-eastern States, Delhi and others.1 Check the full list in rule 61 for your State.
How do the advance tax dates work for service exporters?
The advance tax dates for service exporters are four instalments under section 408 of the Income-tax Act, 2025: at least 15% by 15 June, 45% by 15 September, 75% by 15 December and the whole amount by 15 March.2
- Presumptive taxpayers: a taxpayer declaring income under section 58(2), Table row 1 or row 3 (the presumptive schemes that replaced sections 44AD and 44ADA), pays the whole advance tax in one instalment by 15 March.2
- Late March payments: any amount paid by 31 March counts as advance tax for that year.2
See presumptive tax for freelancers.
When do the LUT, GSTR-9 and income tax return fall due?
The LUT, GSTR-9 and income tax return fall due once a year, on dates set by rule 96A, rule 80 and the CBDT.815
- LUT: the LUT in FORM GST RFD-11 is furnished for each financial year, and rule 96A of the CGST Rules requires it before the export.48 For 2027-28, file it before you issue your first export invoice dated 1 April 2027 or later. See LUT renewal and validity and how to file an LUT.
- GSTR-9: the annual return in FORM GSTR-9 is due by 31 December following the end of the financial year, under rule 80 of the CGST Rules; for 2025-26, that is 31 December 2026.1 Some smaller taxpayers have been exempted from filing by notification in past years; check whether an exemption applies to you.
- Income tax return: according to the CBDT FAQs on Budget 2026, the return due date for business or professional cases that are not subject to audit is 31 August; for tax year 2026-27, that is 31 August 2027.5 Cases requiring audit have different dates. See ITR form for freelancers.
What is the month-by-month compliance timeline for service exporters in 2026-27?
The month-by-month compliance timeline for service exporters in 2026-27 combines the monthly items above with the dated items below.12345
| Month | Dated items for service exporters |
|---|---|
| April 2026 | LUT for 2026-27 in place before the first export of the year; GSTR-3B for March 2026 by 20 April |
| June 2026 | First advance tax instalment, at least 15% of the year's advance tax, by 15 June 2026 |
| September 2026 | Second advance tax instalment, cumulative 45%, by 15 September 2026 |
| October 2026 | 2026 Regulations apply from 1 October; EDF required for every service export invoice from this month |
| November 2026 | EDF for October 2026 invoices within 30 days from 31 October |
| December 2026 | Third advance tax instalment, cumulative 75%, by 15 December 2026; GSTR-9 annual return for 2025-26 by 31 December 2026 where required |
| March 2027 | Final advance tax instalment, 100%, by 15 March 2027; presumptive taxpayers pay the full amount by this date; payments by 31 March 2027 count as advance tax for the year |
| April 2027 | New LUT for 2027-28 before the first export invoice of the new year |
| August 2027 | Income tax return for tax year 2026-27, non-audit business and professional cases, by 31 August 2027 |
GSTR-3B and the EDF also fall due every month, as in the monthly table.13
What are the common mistakes with the export compliance calendar?
The common mistakes with the export compliance calendar come from treating the dates as fixed and from rules that changed in 2026.36
- Old EDF habits: assuming non-software services need no EDF; the requirement applies to every service export invoice from October 2026.3
- Late LUT: issuing the first export invoice of a new financial year before the LUT is filed.48
- Old tax year terms: using "assessment year" for 2026-27; the Income-tax Act, 2025 uses "tax year".6
- Wrong GSTR-3B group: using the 22nd when your State is in the 24th group, or the reverse.1
- Ignoring extensions: relying on a printed date without checking for a notification that moved it.123
Confirm your own calendar with a chartered accountant once a year.
How did we verify this?
We checked this page against the sources below on 30 October 2026. Read our methodology or report an error.
- [1]CGST Rules, 2017 (consolidated), rules 61 and 80, CBIC
- [2]Income-tax Act, 2025, section 408 (instalments of advance tax and due dates), Taxsutra reproduction
- [3]RBI: FEMA (Export and Import of Goods and Services) Regulations, 2026 (FEMA 23(R)/2026-RB), regulation 3
- [4]GST Portal user guide: Furnishing of Letter of Undertaking (FORM GST RFD-11)
- [5]CBDT FAQs on Budget 2026: due date for non-audit business cases moved to 31 August
- [6]PIB: Income-tax Act, 2025 comes into force from 1 April 2026 (tax year)
- [7]CGST Act, 2017 (as amended), section 37 (details of outward supplies), CBIC
- [8]CBIC: CGST Rules, 2017, rule 96A (export under bond or Letter of Undertaking), clause (1)(b) as substituted by Notification No. 12/2024-Central Tax, 10 July 2024
Frequently asked questions
When is GSTR-3B due for a monthly filer in 2026-27?+
GSTR-3B for a monthly filer is due by the 20th of the month after each tax period, under rule 61(1)(i) of the CGST Rules.1 For example, GSTR-3B for October 2026 is due by 20 November 2026. The government can extend any GSTR-3B due date by notification, so check the GST portal.
How much advance tax is due at each instalment for tax year 2026-27?+
Section 408 of the Income-tax Act, 2025 sets at least 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. Taxpayers declaring income under section 58(2), Table row 1 or 3, pay the whole advance tax amount by 15 March 2027.2
When does a service exporter file a new LUT for 2027-28?+
The LUT in FORM GST RFD-11 is furnished for each financial year, and rule 96A of the CGST Rules requires it before export.48 A service exporter files the 2027-28 LUT before the first export invoice dated on or after 1 April 2027, so zero-rated exports continue without IGST.
When is the EDF due for a service export invoice?+
The EDF for a service export invoice is due within 30 days from the end of the month in which the invoice was raised, under regulation 3(2) of the FEMA 2026 Regulations. Exporters of non-software services may instead file the EDF on or before the date payment is received.3
When is the income tax return for tax year 2026-27 due for freelancers?+
For business or professional income not subject to audit, the income tax return for tax year 2026-27 is due by 31 August 2027, according to the CBDT FAQs on Budget 2026.5 Cases requiring audit have different dates, and the return forms for that tax year had not been notified by 28 October 2026.
Are GSTR-1 dates included in the export compliance calendar?+
GSTR-1, the statement where export invoices are reported, is due under section 37 of the CGST Act on dates set by law and notification.7 We could not confirm current GSTR-1 dates on an official page in October 2026, so this export compliance calendar leaves them out. Check the GST portal.
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
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From 1 October 2026 every Indian service exporter files an Export Declaration Form (EDF). Who files, the 30-day deadline, where it goes and examples by profession.
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