GSTR-1 Due on the 11th: What Monthly Filers Must Submit Before the GST Portal Cut-Off
GSTR-1 for May 2026 is due 11 June 2026 for monthly filers, with a 13 July quarterly date and a 15 June advance-tax installment also live. Here is the compliance watchlist.
The compliance week of 8 June 2026 is dominated by a single recurring deadline that catches lakhs of small businesses every month: Form GSTR-1, the statement of outward supplies, falls due on the 11th day of the succeeding month for monthly filers. For the May 2026 tax period that means 11 June 2026 (Thursday), just two working days after tomorrow opens. The GST Network portal historically slows under load in the final 48 hours before the cut-off, so the watchlist for the days ahead is less about a price move and more about a filing clock.
The rule is unambiguous. The official GST portal user guide states the due date is the "11th day of the succeeding month in case of taxpayers filing it monthly and 13th day of month succeeding the end of every quarter in case of taxpayers filing quarterly." There is no grace day baked into the statute; an extension exists only when the Government issues a specific notification. As of 8 June 2026 no such extension has been notified for the May 2026 period, so treat 11 June 2026 as firm.
Statutory Deadlines
The headline deadline is GSTR-1 for May 2026, due 11 June 2026. The GST portal guide gives the canonical worked example: "Form GSTR-1 for the calendar month of January, 2021 needs to be filed by 11th February, 2021. Form GSTR-1 for the quarter of January to March, 2021, needs to be filed by 13th April, 2021." Apply the same logic to the current cycle and the calendar below holds.
| Filing type | Tax period | Due date | Authority |
|---|---|---|---|
| GSTR-1 (monthly) | May 2026 | 11 June 2026 | GST Network |
| GSTR-1 (quarterly, QRMP) | Apr-Jun 2026 quarter | 13 July 2026 | GST Network |
| Advance tax, 1st installment | FY 2026-27 | 15 June 2026 | CBDT |
Three points decide whether a filer is exposed on 11 June 2026. First, a Nil return is still mandatory: the portal guide is explicit that "Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period," and it can be filed by generating the summary and submitting without data. Second, missing the date triggers enforcement, not a quiet reminder: the guide confirms a taxpayer "will receive a system generated return defaulter notice in format 3A if he fails to file Form GSTR-1 by due date." Third, late or missed GSTR-1 disturbs the recipient's input tax credit, because the outward-supply data populates the buyer's auto-drafted statements.
For businesses on the Quarterly Return Monthly Payment (QRMP) scheme, the GSTR-1 obligation shifts to the 13th of the month succeeding the quarter-end, which places the April-June 2026 quarter return on 13 July 2026. The portal guide also notes that opting into quarterly GSTR-1 ties the taxpayer to quarterly GSTR-3B as well: "In case you have chosen Opt-in for Quarterly Return option, you need to file both Form GSTR-1 and Form GSTR-3B quarterly only." You can size GST liability before filing using the Oquilia GST Calculator, and check the definitions for TDS and TCS where supplies involve tax deduction or collection at source.
The second statutory clock in this window is income tax, not GST. The first advance-tax installment for assessment year 2027-28 (financial year 2026-27) is due 15 June 2026, when 15% of the estimated annual liability must be paid under the Section 211 instalment schedule. Shortfalls draw Section 234C interest at 1% per month. The schedule is fixed:
| Installment | Due date | Cumulative % payable |
|---|---|---|
| First | 15 June 2026 | 15% |
| Second | 15 September 2026 | 45% |
| Third | 15 December 2026 | 75% |
| Fourth | 15 March 2027 | 100% |
We covered the June 15 mechanics, the 15% threshold, and the Section 234C interest trap in detail in Advance Tax June 15 Deadline: 15% First Installment And Section 234C Interest Trap. Model your own number with the Advance Tax Calculator, and confirm the financial year and advance tax definitions if the assessment-year framing is unfamiliar.
Market Events
There is no scheduled RBI Monetary Policy Committee decision in the immediate watchlist window. The MPC last acted on 8 April 2026, holding the repo rate at 5.25% for a second consecutive meeting, with the Standing Deposit Facility at 5.00%, the Marginal Standing Facility at 5.50% and the Bank Rate at 5.50%. That 5.25% level is the cumulative result of 125 basis points of easing delivered across 2025, down from 6.50%. For floating-rate borrowers on an external-benchmark-linked loan, the rate is steady, so no fresh EBLR reset is triggered by policy this week.
The genuine market event for the days ahead is operational: the GST filing surge. GSTR-1 feeds the entire input-tax-credit chain, so a delayed filing by a vendor on 11 June 2026 can hold up a buyer's credit. The portal guide describes the GSTR-1A correction facility, available "after filing of GSTR 1 or due date of GSTR 1, whichever is later," and notes that for a record added through GSTR-1A, "the ITC of such record shall be available to the recipient" only in the following month's auto-drafted statement. In practice, that one-month lag is why finance teams treat the 11th as a hard internal deadline rather than a soft target.
On the broader flows side, retail investment momentum remains the structural backdrop to any session. Monthly systematic investment plan inflows reached Rs 31,115 crore in April 2026, a record run we analysed in AMFI Data: Monthly SIP Inflows Hit Rs 31,115 Crore in April 2026. That steady domestic bid is one reason index drawdowns have stayed shallow; investors building positions through the cycle can project outcomes with the SIP Calculator. Separately, the disclosure backdrop has tightened: mutual funds now publish stress-test liquidation timelines for small and mid-cap schemes, a change we explained in SEBI Stress Test Disclosure.
Earnings
No corporate results have been confirmed in the editorial briefing for the immediate watchlist window, so this watchlist does not carry a company earnings calendar for tomorrow. We do not publish speculative result dates; when a board meeting or results date is confirmed against the exchange filing, it appears here with the scheduled date attached. For the May-June 2026 stretch the dominant scheduled event is regulatory and statutory, the 11 June 2026 GSTR-1 cut-off and the 15 June 2026 advance-tax installment, rather than an earnings print.
The practical takeaway for the watchlist window is sequencing. File GSTR-1 well before the 11 June 2026 portal cut-off to avoid the format 3A defaulter notice, reconcile outward supplies so your buyers' input tax credit is not stranded, and pay the 15% advance-tax installment by 15 June 2026 to stop Section 234C interest from accruing at 1% per month. Two government deadlines, four days apart, define this week far more than any index level.
FAQ
When is GSTR-1 due for monthly filers in June 2026?
GSTR-1 for the May 2026 tax period is due on 11 June 2026. The GST portal user guide fixes the monthly due date as the "11th day of the succeeding month," with no statutory grace period unless the Government issues an extension notification.
Do I have to file GSTR-1 if I had no sales in May 2026?
Yes. The portal guide states that "Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period." A Nil GSTR-1 is filed by generating the summary and submitting the return without entering any invoice data.
What happens if I miss the 11 June 2026 GSTR-1 deadline?
The system issues a return defaulter notice in format 3A. The portal guide confirms a taxpayer "will receive a system generated return defaulter notice in format 3A if he fails to file Form GSTR-1 by due date." Late filing also delays your buyers' input tax credit.
When is the GSTR-1 deadline for quarterly QRMP filers?
For quarterly filers the GSTR-1 is due on the 13th day of the month succeeding the quarter end. The April-June 2026 quarter return is therefore due 13 July 2026, mirroring the portal's own example of the January-March 2021 quarter being due 13 April 2021.
Is there a separate advance-tax deadline this month?
Yes. The first advance-tax installment for financial year 2026-27 is due 15 June 2026, when 15% of the estimated annual liability must be paid under the Section 211 schedule. A shortfall attracts Section 234C interest at 1% per month.
Is the RBI changing the repo rate this week?
No MPC decision is scheduled in the immediate watchlist window. The repo rate stands at 5.25%, held on 8 April 2026 for a second consecutive meeting, with the SDF at 5.00% and the MSF at 5.50%.
Can I correct a GSTR-1 after filing it?
Yes, through GSTR-1A. The portal guide says GSTR-1A is available "after filing of GSTR 1 or due date of GSTR 1, whichever is later," and can be filed before the GSTR-3B of the same tax period; corrections auto-populate into your GSTR-3B.
Sources & Citations
- Form GSTR-1 User Guide - Due Dates and Nil Return — GST Network
- Advance Tax Installment Schedule under Section 211 — Income Tax Department
- Central Goods and Services Tax Act 2017, Section 37 — India Code
- RBI Monetary Policy - Repo Rate Held at 5.25% — Reserve Bank of India
Frequently Asked Questions
When is GSTR-1 due for monthly filers in June 2026?
GSTR-1 for the May 2026 tax period is due on 11 June 2026. The GST portal user guide fixes the monthly due date as the 11th day of the succeeding month, with no statutory grace period unless the Government issues an extension notification.
Do I have to file GSTR-1 if I had no sales in May 2026?
Yes. The portal guide states that Form GSTR-1 needs to be filed even if there is no business activity (Nil Return) in the tax period. A Nil GSTR-1 is filed by generating the summary and submitting the return without entering any invoice data.
What happens if I miss the 11 June 2026 GSTR-1 deadline?
The system issues a return defaulter notice in format 3A. Late filing also delays your buyers' input tax credit because GSTR-1 data feeds the recipient's auto-drafted statements.
When is the GSTR-1 deadline for quarterly QRMP filers?
For quarterly filers the GSTR-1 is due on the 13th day of the month succeeding the quarter end. The April-June 2026 quarter return is therefore due 13 July 2026.
Is there a separate advance-tax deadline this month?
Yes. The first advance-tax installment for financial year 2026-27 is due 15 June 2026, when 15% of the estimated annual liability must be paid under the Section 211 schedule. A shortfall attracts Section 234C interest at 1% per month.
Is the RBI changing the repo rate this week?
No MPC decision is scheduled in the immediate watchlist window. The repo rate stands at 5.25%, held on 8 April 2026 for a second consecutive meeting, with the SDF at 5.00% and the MSF at 5.50%.
Can I correct a GSTR-1 after filing it?
Yes, through GSTR-1A, which is available after filing of GSTR-1 or the due date of GSTR-1, whichever is later, and can be filed before the GSTR-3B of the same tax period. Corrections auto-populate into your GSTR-3B.