GSTR-1 Outward Supply Return: 11th Monthly and 13th Quarterly Due Dates on the Watchlist

Tomorrow is 15 August 2026, a Saturday and Independence Day, so the GST portal calendar, the equity exchanges and the corporate results desk all read differently from an ordinary working day. This watchlist maps the outward-supply return cycle around Form GSTR-1, whose due date is the 11th of the succeeding month for monthly filers and the 13th of the month after the quarter for those in the Quarterly Return Monthly Payment (QRMP) scheme, against the wider statutory, market and earnings deadlines that a filer, an investor or a finance team should have on the board for the fortnight ahead.

Because 15 August 2026 is a gazetted public holiday, no fresh mandatory GST return falls due on the day itself, but the next hard dates cluster in the days that follow. If you file monthly, your July 2026 outward supplies were due in GSTR-1 by 11 August 2026, and the corresponding GSTR-3B payment return is due by 20 August 2026. Missing either triggers a system-generated return-defaulter notice in Form GSTR-3A, alongside a late fee under Section 47 and interest at 18% per annum on any unpaid tax under Section 50 of the Central Goods and Services Tax Act 2017.

Statutory Deadlines

Form GSTR-1 reports the outward supplies of goods and services and, under Section 37 of the CGST Act 2017, feeds the recipient's input tax credit through the auto-populated GSTR-2B. The GST Network's own user guide confirms the two headline dates: the 11th of the succeeding month for monthly filers, and the 13th of the month following the quarter for QRMP filers whose aggregate turnover is up to Rs 5 crore. For the quarter July to September 2026, the QRMP GSTR-1 date is 13 October 2026, while QRMP taxpayers may still push invoices to their buyers through the optional Invoice Furnishing Facility (IFF) by 13 August and 13 September 2026 for the first two months of the quarter.

The table below sets out the recurring GST and allied deadlines a filer should watch through the second half of August 2026 and into September. Every date assumes no extension by government notification; always cross-check the return dashboard on the portal before relying on a date.

The payroll deadlines matter as much as the GST ones this week. The Employees' Provident Fund contribution for July 2026 wages must be deposited through the Electronic Challan cum Return (ECR) by 15 August 2026 under the Employees' Provident Funds and Miscellaneous Provisions Act 1952, and because that date is the Independence Day holiday most employers clear the challan on the preceding working day of 14 August 2026 to avoid the 12% per annum damages and interest that attach to a late remittance.

Direct-tax filers should already be looking past GST to 15 September 2026, the second advance-tax instalment for financial year 2026-27, by which 45% of the estimated annual liability must cumulatively be paid under Section 211 of the Income-tax Act 1961. A shortfall attracts interest at 1% per month under Sections 234B and 234C. You can size the instalment on the advance tax calculator and, if you are self-employed, confirm the definition on our advance tax glossary entry; the difference between an advance-tax payment and a later top-up is explained under self-assessment tax.

Market Events

With 15 August 2026 falling on a Saturday and marking Independence Day, the BSE and the National Stock Exchange are closed for cash and derivatives trading, so the watchlist for the coming week is set by policy and regulatory calendars rather than an intraday session. The Reserve Bank of India held the policy repo rate at 5.25% on 5 August 2026, its fourth consecutive pause after the February, April and June 2026 reviews, with the Standing Deposit Facility at 5.00% and the Marginal Standing Facility and Bank Rate at 5.50%. The next Monetary Policy Committee meeting is scheduled for 5 to 7 October 2026, and until then the rate backdrop for money-market and fixed-income positioning is unchanged.

The RBI also revised its financial-year 2026-27 projections at the August meeting, raising the GDP growth forecast by 10 basis points to 6.7% and lowering the CPI inflation projection by 10 basis points to 5.0%. For anyone drip-feeding a portfolio through the holiday-shortened week, the SIP calculator and the step-up SIP calculator let you model contributions against that 6.7% growth backdrop, while a one-time deployment can be tested on the lumpsum calculator.

On the regulatory front, the market is still absorbing the Securities and Exchange Board of India's 2026 master circular for mutual funds, a 748-page consolidation that rescinded 34 earlier circulars, and the RBI's draft directions harmonising loan interest rates with a proposed three-month reset cap. Both are structural rather than dated events, but they reshape the disclosure and pricing calendar that funds and lenders will follow through the rest of financial year 2026-27. The table below frames the confirmed policy dates a market participant should keep on the board.

Nothing in the confirmed calendar points to a change in the policy repo rate before 7 October 2026, so any market commentary claiming an imminent cut is speculation rather than a scheduled event. The RBI's stance was recorded as neutral at the August meeting, and the committee's own minutes are the primary source to verify before acting on a rate view.

Earnings

The earnings watchlist for 15 August 2026 is defined by a regulatory deadline that has just passed rather than by results still to come. Under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, every listed company must submit its quarterly financial results to the stock exchanges within 45 days of the end of the quarter. The first quarter of financial year 2026-27 ended on 30 June 2026, which set the statutory filing deadline at 14 August 2026, so by the time the market reopens after the Independence Day break the mandatory June-quarter results window has already closed.

That timing has two practical consequences worth watching. First, any company that had not filed its April to June 2026 results by 14 August 2026 is now in breach of Regulation 33 and exposed to the fines and trading actions the exchanges levy under the SEBI framework, so the post-deadline non-compliance lists that the BSE and NSE publish are the documents to check rather than an invented results calendar. Second, with the audited or unaudited numbers on the record, the read-across for the September quarter begins, and investors reviewing those filings can test the compounding maths of a staggered entry on the step-up SIP calculator before committing fresh capital.

We do not publish a company-by-company earnings schedule for 15 August 2026, because no results are mandatorily due on a day that sits one day after the Regulation 33 deadline and falls on a public holiday. Traders should instead rely on each company's own exchange filing and the official BSE and NSE corporate-announcement feeds, which carry the board-meeting intimations that Regulation 29 of the LODR requires at least two working days in advance. Treat any earnings date not confirmed on those official feeds as unverified.

FAQ

What is the GSTR-1 due date for monthly and quarterly filers?

The GST Network's user guide and Section 37 of the CGST Act 2017 fix the GSTR-1 due date at the 11th of the succeeding month for monthly filers and the 13th of the month after the quarter for QRMP filers. For August 2026 supplies the monthly date is 11 September 2026 and the QRMP date for the July to September quarter is 13 October 2026, unless extended by a government notification.

What happens if I miss the GSTR-1 due date?

Missing the due date triggers a system-generated return-defaulter notice in Form GSTR-3A, a late fee under Section 47 of the CGST Act 2017, and interest at 18% per annum on any tax that remains unpaid under Section 50. A pending GSTR-1 also blocks the recipient's input tax credit in GSTR-2B, so a single missed filing on 11 September 2026 can hold up a buyer's credit for that period.

Are markets open on 15 August 2026?

No. 15 August 2026 is a Saturday and Independence Day, so the BSE and NSE cash and derivatives segments are closed and the next scheduled trading session is the following week. You can model contributions for the holiday-shortened week on the SIP calculator.

When is the next RBI policy decision?

The RBI Monetary Policy Committee held the repo rate at 5.25% on 5 August 2026 and is next scheduled to meet from 5 to 7 October 2026. Until that meeting the SDF stays at 5.00% and the MSF and Bank Rate at 5.50%, so any deposit or loan repricing view should assume an unchanged repo rate through the period.

When were Q1 FY 2026-27 company results due?

Regulation 33 of the SEBI LODR Regulations 2015 required listed companies to file their April to June 2026 results within 45 days of 30 June 2026, which set the deadline at 14 August 2026. Any company that had not filed by that date is in breach and appears on the exchanges' non-compliance lists.

When is the next advance-tax instalment due?

The second advance-tax instalment for financial year 2026-27 is due on 15 September 2026, by which 45% of the estimated annual liability must cumulatively be paid under Section 211 of the Income-tax Act 1961. A shortfall carries interest at 1% per month under Sections 234B and 234C, and you can size the payment on the advance tax calculator.

Does a public holiday extend a GST due date?

GST due dates are set by the CGST Act and notifications rather than by the working-day calendar, so a holiday does not automatically extend a return date unless the government issues a specific notification. Because 15 August 2026 is Independence Day, filers with a 15th-of-the-month obligation such as the EPF challan generally complete it on the preceding working day of 14 August 2026 to stay compliant.