GST Deadline Today: July 2026 IFF and GSTR-5 Compliance Due on 13 August

Current development

13 August 2026 is a live GST compliance date for two distinct groups of taxpayers: QRMP taxpayers using the Invoice Furnishing Facility (IFF) for July 2026, and non-resident taxable persons required to furnish Form GSTR-5 for July 2026. The deadlines arise from different parts of the GST framework, so businesses and advisers should not treat them as the same filing obligation.

QRMP taxpayers: July IFF window closes on 13 August

The GST Portal’s official IFF guidance states that taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme may use IFF for the first and second months of a quarter to furnish selected B2B invoice details. For such months, IFF is available up to the 13th day of the succeeding month.

July 2026 is the first month of the July-September quarter. Accordingly, the IFF window for July falls on 13 August 2026. Rule 59(2) of the CGST Rules similarly provides that eligible quarterly return filers may furnish specified outward-supply details through IFF from the first day of the succeeding month until the 13th day of that month.

IFF is optional. However, its practical significance is important for suppliers whose recipients expect eligible B2B invoices to flow into GST system records without waiting for the quarterly Form GSTR-1. The GST Portal explains that invoices furnished through IFF flow to the recipient’s Form GSTR-2A and, upon filing, are reflected in Form GSTR-2B.

What happens if a QRMP taxpayer misses the IFF cut-off?

The official GST Portal guidance says that an IFF that is not submitted or filed by the due date expires after the due date. Saved but unsubmitted records can no longer simply be treated as an open July IFF filing window. The portal also provides move/reset functionality so that eligible saved records can be moved within the same quarter, subject to the portal process.

This distinction matters for accountants handling month-end invoice reconciliation. Missing the July IFF date does not mean that the underlying outward supply disappears from GST reporting, but it can affect the timing at which recipient-side credit information becomes available and may require the invoices to be reported in a later IFF or in the quarterly Form GSTR-1, as applicable.

Non-resident taxable persons: July GSTR-5 is also due on 13 August

Form GSTR-5 applies to persons registered as non-resident taxable persons. The GST Portal states that where the registration remains valid for more than one month, the monthly return is to be furnished by the 13th day of the month succeeding the tax period, subject to the separate seven-day rule linked to expiry of registration or closure of business where that earlier rule applies.

Section 39(5) of the CGST Act provides the statutory basis for the non-resident taxable person return and prescribes a thirteen-day period after the end of a calendar month, or seven days after the last day of the registration period, whichever is earlier.

For an NRTP whose registration continues beyond July 2026 and for whom the ordinary monthly deadline applies, the July 2026 GSTR-5 date is therefore 13 August 2026.

Do not confuse GSTR-5 with GSTR-5A

Finance teams should also avoid mixing up Form GSTR-5 with Form GSTR-5A. GSTR-5 is for non-resident taxable persons. GSTR-5A is a different return associated with specified online information and database access or retrieval services supplied from outside India to non-taxable online recipients in India. The filing timetable and legal provisions are different.

Practical checklist for 13 August

- QRMP taxpayers: confirm whether July B2B invoices intended for IFF have been saved, submitted and filed as required before the IFF window closes.

- Recipient reconciliation: identify customers for whom July invoice visibility in GSTR-2A/2B timing is commercially important.

- NRTPs: verify the validity period of the temporary GST registration before assuming the ordinary 13 August monthly GSTR-5 deadline applies, because the seven-day post-expiry rule can create an earlier deadline.

- Review tax-period selection: ensure the return period is July 2026 and that the correct GSTIN and registration type are being used.

- Preserve filing evidence: retain ARN, filed return copies and internal reconciliation support after submission.

Key takeaway

13 August 2026 is a current GST action date for July 2026 IFF under QRMP and, in the ordinary monthly case, for Form GSTR-5 filed by non-resident taxable persons. The two obligations have different scope and consequences: IFF is an optional invoice-furnishing facility for eligible quarterly filers, while GSTR-5 is a return obligation for NRTPs. CAs and finance teams should verify taxpayer type, registration validity and return-period data before treating the date as a routine calendar tick-box.