A tax period is the period for which a GST return has to be filed. For most regular taxpayers it is a calendar month, and for those in the QRMP scheme it is a quarter.
Section 2(106) of the CGST Act defines tax period as the period for which the return is required to be furnished. The tax period is set by the type of return and the scheme chosen.
Due dates, interest and late fees are all counted from the end of the tax period. Time of supply decides which tax period an invoice belongs to. Reporting an invoice in the wrong period can create mismatches with your customer's GSTR-2B and trigger Rule 88C or 88D intimations.
Some time limits, such as Rule 37A and Section 16(4), use the financial year rather than the tax period, so keep both in mind. A simple compliance calendar listing each return, its tax period and due date prevents most late fees.
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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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