GST applicable dates
GST Applicable Dates for FY 2025-26
In this post, we will look at the critical GST return filing dates for FY 2025-26. Having a clear calendar will help you stay compliant, avoid late fees, and plan your filings with ease.
Let us take a closer look at the following sections:
Introduction
Staying on track with GST deadlines is very important for every registered business or professional. If you maintain a proper GST calendar, it becomes much easier to plan your filings and avoid paying extra charges, such as interest or late fees. Once you know your GST registration type, you can easily determine which returns you need to file.
Since the CBIC regularly updates the due dates for various GST returns and forms, having a ready calendar at hand helps you stay updated and avoid missing any changes. This way, you always know when to pay your taxes and file your returns. Missing these timelines can result in penalties or additional costs, which can gradually lower your profits and even impact your business reputation. To make things easier, we have compiled a GST calendar for the financial year 2025-26, covering the period from April 2025 to March 2026.
GST Implementation Date in India
GST, or Goods and Services Tax, was implemented in India on July 1, 2017. It came after the Government of India passed the 101st Amendment to the Constitution. Since then, July 1 has been observed as GST Day. With the introduction of GST, many taxes that were previously charged separately by the central and state governments have been consolidated into a single tax system.
GST Return Filing Due Dates (Monthly, Quarterly & Annually)
GST Return Filing Due Dates for FY 2025-26 are listed below:
April 2025
|
Date |
Return/Form |
What’s Due |
|
11 Apr 2025 |
GSTR-1 (Monthly) |
Sales details for Mar 2025 (for turnover above 5 Cr or monthly filers). |
|
13 Apr 2025 |
GSTR-1 (Quarterly) |
Sales details for Jan–Mar 2025 (QRMP scheme). |
|
20 Apr 2025 |
GSTR-3B (Monthly), GSTR-5A |
GSTR-3B for Mar 2025 (monthly filers) and GSTR-5A for OIDAR service. |
|
22 / 24 Apr 2025 |
GSTR-3B (Quarterly) |
Jan–Mar 2025 quarter return for QRMP taxpayers (state-wise dates). |
|
25 Apr 2025 |
ITC-04 (Half-Yearly/Yearly) |
Details of goods sent or received from job workers. |
|
30 Apr 2025 |
GSTR-4 (Annual) |
Annual return for composition taxpayers for FY 2024–25. |
May 2025
|
Date |
Return/Form/Payment |
Description |
|
10 May 2025 |
GSTR-7, GSTR-8 |
TDS/TCS under GST for April 2025 |
|
11 May 2025 |
GSTR-1 (Monthly) |
Outward sales details for April (monthly filers) |
|
13 May 2025 |
GSTR-5, GSTR-6 |
GSTR-5 for NRIs and GSTR-6 for ISD for April |
|
20 May 2025 |
GSTR-3B (Monthly) |
Monthly summary return for April |
|
25 May 2025 |
PMT-06 |
Tax payment for the QRMP scheme for April |
|
31 May 2025 |
ITC-03 (if needed) |
ITC reversal if shifting to the composition scheme in FY 2025–26 |
June 2025
|
Date |
Return/Form/Payment |
Description |
|
10 Jun 2025 |
GSTR-7, GSTR-8 |
TDS and TCS return for May 2025. |
|
11 Jun 2025 |
GSTR-1 (Monthly) |
Outward supplies for May (monthly). |
|
13 Jun 2025 |
GSTR-5, GSTR-6 |
Non-resident return and ISD return. |
|
20 Jun 2025 |
GSTR-3B (Monthly) |
Summary return for May (monthly). |
|
25 Jun 2025 |
PMT-06 |
Payment for QRMP taxpayers of May. |
July 2025
|
Date |
Return/Form/Payment |
What it is about |
|
10 Jul 2025 |
GSTR-7, GSTR-8 |
TDS and TCS under GST for June 2025 |
|
11 Jul 2025 |
GSTR-1 (Monthly) |
Outward sales details for June (for monthly filers) |
|
13 Jul 2025 |
GSTR-5, GSTR-6 |
GSTR-5 for non-resident taxpayers and GSTR-6 for ISD of June |
|
18 Jul 2025 |
CMP-08 |
Quarterly challan for composition dealers for Apr to Jun 2025 |
|
20 Jul 2025 |
GSTR-3B (Monthly) |
Summary return of June for monthly filers |
|
22 / 24 Jul 2025 |
GSTR-3B (Quarterly) |
For Apr to Jun 2025, QRMP filers as per Category X and Y states/UTs |
|
25 Jul 2025 |
PMT-06 (if monthly) |
Monthly tax payment for June under QRMP, if not paid in quarterly 3B |
August 2025
|
Date |
Return/Form/Payment |
Description |
|
10 Aug 2025 |
GSTR-7, GSTR-8 |
TDS and TCS filing for July 2025 |
|
11 Aug 2025 |
GSTR-1 (Monthly) |
Sales details for July 2025 (monthly) |
|
13 Aug 2025 |
GSTR-5, GSTR-6 |
Non-resident and ISD return for July 2025 |
|
20 Aug 2025 |
GSTR-3B (Monthly) |
Monthly summary return for July 2025 |
|
25 Aug 2025 |
PMT-06 |
Payment under QRMP for July 2025 |
September 2025
|
Date |
Return/Form/Payment |
What it is for |
|
10 Sep 2025 |
GSTR-7, GSTR-8 |
TDS/TCS filing for Aug 2025 |
|
11 Sep 2025 |
GSTR-1 (Monthly) |
Sales details for Aug 2025, monthly filers |
|
13 Sep 2025 |
GSTR-5, GSTR-6 |
Non-resident and ISD returns for Aug 2025 |
|
20 Sep 2025 |
GSTR-3B (Monthly) |
Monthly summary return for Aug 2025 |
|
25 Sep 2025 |
PMT-06 |
QRMP monthly payment for Aug 2025 |
October 2025
|
Date |
Return/Form/Payment |
What it is about |
|
10 Oct 2025 |
GSTR-7, GSTR-8 |
TDS and TCS for Sep 2025 |
|
11 Oct 2025 |
GSTR-1 (Monthly) |
Outward sales of Sep 2025 for monthly filers |
|
13 Oct 2025 |
GSTR-5, GSTR-6 |
For non-residents and ISD returns of Sep 2025 |
|
18 Oct 2025 |
CMP-08 |
Quarterly challan for compo dealers (Jul–Sep 2025 |
|
20 Oct 2025 |
GSTR-3B (Monthly) |
Monthly summary return for Sep 2025 |
|
22 / 24 Oct 2025 |
GSTR-3B (Quarterly) |
QRMP return for Jul–Sep 2025 (Cat X & Cat Y states) |
|
25 Oct 2025 |
PMT-06 (if monthly) |
Tax payment for Sep 2025 under QRMP if not paid in 3B |
November 2025
|
Date |
Return/Form/Payment |
Description |
|
10 Nov 2025 |
GSTR-7, GSTR-8 |
TDS and TCS under GST for Oct 2025 |
|
11 Nov 2025< |
GSTR-1 (Monthly) |
Outward sales details for Oct 2025 (monthly) |
|
13 Nov 2025 |
GSTR-5, GSTR-6 |
Filing by non-residents and ISD for Oct 2025 |
|
25 Nov 2025 |
PMT-06 |
Monthly tax payment under QRMP for Oct 2025 |
December 2025
|
Date |
Return/Form/Payment |
Description |
|
10 Dec 2025 |
GSTR-7, GSTR-8 |
TDS/TCS under GST for Nov 2025 needs to be filed. |
|
11 Dec 2025 |
GSTR-1 (Monthly) |
Outward supply return for Nov 2025 (for monthly filers). |
|
13 Dec 2025 |
GSTR-5, GSTR-6 |
Filing by non-resident taxpayers and ISD for Nov 2025. |
|
20 Dec 2025 |
GSTR-3B (Monthly) |
Monthly summary return for Nov 2025. |
|
25 Dec 2025 |
PMT-06 |
QRMP taxpayers to make payment for Nov 2025. |
January 2026
|
Date |
Return/Form/Payment |
What it is for |
|
10 Jan 2026 |
GSTR-7, GSTR-8 |
TDS/TCS for Dec 2025 |
|
11 Jan 2026 |
GSTR-1 (Monthly) |
Sales details for Dec 2025 (monthly) |
|
13 Jan 2026 |
GSTR-5, GSTR-6 |
Return by NRTP & ISD for Dec 2025 |
|
18 Jan 2026 |
CMP-08 |
Quarterly challan for Oct-Dec 2025 (composition) |
|
20 Jan 2026 |
GSTR-3B (Monthly) |
Summary return for Dec 2025 (monthly) |
|
22/24 Jan 2026 |
GSTR-3B (Quarterly) |
For Oct-Dec 2025 (QRMP filers, X/Y) |
|
25 Jan 2026 |
PMT-06 (if monthly) |
Payment for Dec 2025 under QRMP if not paid in 3B |
February 2026
|
Date |
Return/Form/Payment |
Description |
|
10 Feb 2026 |
GSTR-7, GSTR-8 |
TDS and TCS for Jan 2026 |
|
11 Feb 2026 |
GSTR-1 (Monthly) |
Sales details of Jan 2026 (for monthly filers) |
|
13 Feb 2026 |
GSTR-5, GSTR-6 |
Returns of NRTP and ISD for Jan 2026 |
|
20 Feb 2026 |
GSTR-3B (Monthly) |
Summary return of Jan 2026 (monthly filers) |
|
25 Feb 2026 |
PMT-06 |
Tax payment under QRMP for Jan 2026 |
March 2026
|
Date |
Return/Form/Payment |
Description |
|
10 Mar 2026 |
GSTR-7, GSTR-8 |
TDS and TCS filing for Feb 2026 |
|
11 Mar 2026 |
GSTR-1 (Monthly) |
Outward supplies of Feb 2026 for monthly filers |
|
13 Mar 2026 |
GSTR-5, GSTR-6 |
Filing for non-resident taxable persons and ISD for Feb 2026 |
|
20 Mar 2026 |
GSTR-3B (Monthly) |
|
|
25 Mar 2026 |
PMT-06 |
QRMP monthly payment for Feb 2026 |
|
31 Mar 2026 |
End-of-Year Filings |
Pending GST returns or corrections for FY 2025-26, if not extended |
Annual Return Filing Dates
The annual return for GST is filed through forms such as GSTR-9, GSTR-9C, GSTR-4, and GSTR-9B, depending on the taxpayer category. Regular taxpayers with turnover above ₹2 crore must file GSTR-9, while those with turnover exceeding ₹5 crore must additionally file GSTR-9C (reconciliation statement). Composition scheme taxpayers file GSTR-4 and E-commerce operators liable for TCS must file GSTR-9B.
Notably, from July 2025, annual returns and other GST filings will be time-barred after three years from their due date, making timely compliance critical.
The due date for Annual return filing is as below;
|
Return Type |
Who Must File |
Due Date |
|
GSTR-9 |
Regular taxpayers (turnover > ₹2 cr) |
31 December (following FY) |
|
GSTR-9C |
Turnover > ₹5 cr (with GSTR-9) |
31 December (following FY) |
|
GSTR-4 |
Composition taxpayers |
30 June (following FY, from FY 2024-25) |
|
GSTR-9A |
31 December (following FY) |
|
|
GSTR-9B |
E-commerce (TCS collectors) |
31 December (following FY) |
Important Update – Time Bar for Filing & Revisions
Starting July 2025, GST returns (including annual returns) will become time-barred three years after their original due date.
This means revisions or late filings beyond that 3-year window will not be permitted.
Consequences of Non-Compliance
Not following GST rules can create a lot of issues for businesses, whether it is a small one or a big one. A few of the common consequences are below:
1. Late fees
If you miss the deadline, late fees will be charged. For GSTR-3B, it is Rs. 50 per day, and if you are filing a nil return, then it comes down to Rs. 20 per day. There is also a maximum cap on this. For GSTR-9, the late fees are concessional, depending on whether your turnover is up to Rs. 5 crore or between Rs. 5 crore and Rs. 20 crore or more than Rs. 20 crore.
2. Interest on tax
Along with the late fees, if there is a delay in tax payment, you will also have to pay interest at 18% per annum.
3. Penalties
In cases where non-compliance is more serious or occurs repeatedly, penalties can increase and become a significant burden.
4. Blocking of e-way bills
If there are repeated defaults, your e-way bill generation can get blocked, which will directly affect the movement of goods and slow down your business operations.
Conclusion
When it comes to GST, staying on track with filings and payments is very important. It not only helps businesses and professionals but also supports government departments in maintaining a clean and transparent system.
To make this easier, the GST calendar with all the key dates for 2025-26 acts like a ready guide. It gives you a clear timeline so that you can finish your monthly or quarterly work on time, avoid unnecessary penalties, and keep the whole process smooth without a last-minute rush.
That concludes our post. We welcome your thoughts and questions, so please feel free to leave a comment below. We will respond to you promptly.
