GST Calendar And Key Due Dates for FY 2025–26

Staying on top of GST deadlines is essential for both registered businesses and professionals to maintain compliance and avoid unnecessary penalties. A well-structured GST calendar helps you plan your filings in advance, minimizing the risk of late fees or interest charges. Identifying your GST registration type is the first step in understanding which returns apply to you—this process is made easier with the use of a GST search tool.

Since the Central Board of Indirect Taxes and Customs (CBIC) frequently updates due dates for various GST forms and returns, having an up-to-date GST calendar ensures you remain informed and prepared. Timely tax payments and accurate return filings not only safeguard your cash flow but also strengthen your business’s compliance track record.

To help streamline this process, we’ve compiled a comprehensive GST Calendar for the financial year 2025–26, covering the period from April 2025 to March 2026

Overview of GST Returns and Filing Structure (FY 2025–26)

Understanding the GST return filing structure is crucial for ensuring timely compliance. The type and frequency of returns vary based on the taxpayer’s registration type and annual turnover. Below is a detailed breakdown:

Regular Taxpayers

Monthly Filers (Turnover above ₹5 crore)

Taxpayers with an annual aggregate turnover exceeding ₹5 crore in the previous financial year are required to file the following monthly returns:

GSTR-1: Details of outward supplies (filed monthly).
GSTR-3B: Summary return of outward and inward supplies with tax payment (filed monthly).

QRMP Scheme (Turnover up to ₹5 crore)

Eligible taxpayers can opt for the Quarterly Return, Monthly Payment (QRMP) scheme to reduce compliance burden. Under this scheme:

GSTR-1 & GSTR-3B: Filed quarterly.
PMT-06: Used for monthly payment of estimated tax liability.
IFF (Invoice Furnishing Facility): Optional monthly upload of B2B invoices for timely ITC pass-through to recipients.

Composition Taxpayers

Taxpayers under the Composition Scheme are subject to simplified filing requirements:

CMP-08: Quarterly challan-cum-statement for payment of composition tax.
GSTR-4: Annual return, due by 30th April following the end of the financial year.

Special Returns

Certain taxpayer categories are required to file specific returns based on their nature of business:

GSTR-5: Monthly return for non-resident taxable persons.
GSTR-5A: Return for OIDAR service providers (filed monthly).
GSTR-6: Monthly return by Input Service Distributors (ISD) to distribute input tax credit.
GSTR-7: Monthly return for taxpayers deducting TDS under GST.
GSTR-8: Monthly return for e-commerce operators collecting TCS.

Annual Returns

GSTR-9: Annual return for regular taxpayers.
GSTR-9C: Self-certified reconciliation statement for taxpayers whose turnover exceeds prescribed limits

GST Calendar 2025–26 (Month-by-Month)

The tables below outline the indicative due dates for GST return filings and tax payments for each month of the financial year 2025–26. These deadlines serve as a general guide to help taxpayers stay organized and compliant.

Note: All dates are subject to revision based on official notifications or circulars issued by the Government of India and the CBIC. Taxpayers are advised to stay updated with any changes

GST Calendar – April 2025

Stay on track with your compliance by referring to the key GST filing and payment deadlines for April 2025:

Date	Return/Form	Description
11 April 2025	GSTR-1 (Monthly)	Return for outward supplies for March 2025 (applicable to taxpayers with turnover above ₹5 crore or those filing monthly).
13 April 2025	GSTR-1 (Quarterly)	Quarterly return for outward supplies for Jan–Mar 2025 (QRMP scheme taxpayers).
20 April 2025	GSTR-3B (Monthly) GSTR-5A	Monthly summary return GSTR-3B for March 2025 (monthly filers). GSTR-5A for OIDAR service providers for March.
22/24 April 2025	GSTR-3B (Quarterly)	Quarterly GSTR-3B for Jan–Mar 2025 under the QRMP scheme: — 22nd April for Category X States/UTs — 24th April for Category Y States/UTs
25 April 2025	ITC-04	Declaration for goods sent to/received from job workers (half-yearly or annually, based on turnover criteria).
30 April 2025	GSTR-4 (Annual)	Annual return for Composition Taxpayers for the financial year 2024–25

GST Compliance Calendar – May 2025

Stay compliant by tracking the following GST filing and payment due dates for May 2025:

Date	Return/Form	Description
10 May 2025	GSTR-7 / GSTR-8	Filing of TDS (GSTR-7) and TCS (GSTR-8) returns for the month of April 2025.
11 May 2025	GSTR-1 (Monthly)	Statement of outward supplies for April 2025 (for taxpayers filing monthly, i.e., turnover > ₹5 crore).
13 May 2025	GSTR-5 / GSTR-6	GSTR-5: Return for non-resident taxable persons. GSTR-6: Return for Input Service Distributors (ISDs) for April 2025.
20 May 2025	GSTR-3B (Monthly)	Monthly summary return and payment of tax for April 2025.
25 May 2025	PMT-06	Payment of tax for April 2025 under the QRMP scheme (for taxpayers making monthly payments).
31 May 2025	ITC-03 (if applicable)	Form for reversal of ITC for taxpayers who opted into the Composition Scheme for FY 2025–26

Important GST Due Dates – June 2025

Date	Return/Form/Payment	Description
10 June 2025	GSTR-7, GSTR-8	Filing of TDS (GSTR-7) and TCS (GSTR-8) returns for May 2025.
11 June 2025	GSTR-1 (Monthly)	Outward supplies return for May 2025 (applicable to monthly filers).
13 June 2025	GSTR-5, GSTR-6	Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for May 2025.
20 June 2025	GSTR-3B (Monthly)	Monthly summary return for May 2025 (monthly filers).
25 June 2025	PMT-06	Monthly tax payment by QRMP taxpayers for May 2025

GST Due Dates – July 2025

Date	Return/Form/Payment	Description
10 July 2025	GSTR-7, GSTR-8	TDS and TCS returns under GST for June 2025.
11 July 2025	GSTR-1 (Monthly)	Outward supplies return for June 2025 (monthly filers).
13 July 2025	GSTR-5, GSTR-6	GSTR-5 for non-resident taxable persons and GSTR-6 for Input Service Distributors (ISD) for June 2025.
18 July 2025	CMP-08	Quarterly challan for composition taxpayers for the period April to June 2025.
20 July 2025	GSTR-3B (Monthly)	Monthly summary return and payment for June 2025 (monthly filers).
22/24 July 2025	GSTR-3B (Quarterly)	Quarterly summary return for April to June 2025 (QRMP filers in Category X and Category Y states/UTs).
25 July 2025	PMT-06 (If Monthly)	Monthly tax payment for June 2025 under QRMP, if not included in the quarterly GSTR-3B

GST Filing Dates – August 2025

Date	Return/Form/Payment	Description
10 August 2025	GSTR-7, GSTR-8	TDS and TCS returns for July 2025.
11 August 2025	GSTR-1 (Monthly)	Outward supplies return for July 2025 (monthly filers).
13 August 2025	GSTR-5, GSTR-6	Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for July 2025.
20 August 2025	GSTR-3B (Monthly)	Monthly summary return and payment for July 2025 (monthly filers).
25 August 2025	PMT-06	Monthly tax payment under the QRMP scheme for July 2025

GST Due Dates – September 2025

Date	Return/Form/Payment	Description
10 September 2025	GSTR-7, GSTR-8	TDS and TCS returns for August 2025.
11 September 2025	GSTR-1 (Monthly)	Outward supplies return for August 2025 (monthly filers).
13 September 2025	GSTR-5, GSTR-6	Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for August 2025.
20 September 2025	GSTR-3B (Monthly)	Monthly summary return and payment for August 2025 (monthly filers).
25 September 2025	PMT-06	Monthly tax payment under the QRMP scheme for August 2025

GST Calendar – October 2025

Date	Return/Form/Payment	Description
10 October 2025	GSTR-7, GSTR-8	Filing of TDS and TCS returns for September 2025.
11 October 2025	GSTR-1 (Monthly)	Outward supplies return for September 2025 (monthly filers).
13 October 2025	GSTR-5, GSTR-6	Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for September 2025.
18 October 2025	CMP-08	Quarterly challan for composition taxpayers covering July to September 2025.
20 October 2025	GSTR-3B (Monthly)	Monthly summary return and payment for September 2025 (monthly filers).
22/24 October 2025	GSTR-3B (Quarterly)	Quarterly summary return for July to September 2025 for QRMP filers in Category X and Category Y states/UTs.
25 October 2025	PMT-06 (If Monthly)	Monthly tax payment under the QRMP scheme for September 2025, if not included in the quarterly GSTR-3B

GST Calendar – November 2025

Date	Return/Form/Payment	Description
10 November 2025	GSTR-7, GSTR-8	TDS and TCS returns under GST for October 2025.
11 November 2025	GSTR-1 (Monthly)	Outward supplies return for October 2025 (monthly filers).
13 November 2025	GSTR-5, GSTR-6	Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for October 2025.
20 November 2025	GSTR-3B (Monthly)	Monthly summary return and payment for October 2025 (monthly filers).
25 November 2025	PMT-06	Monthly tax payment under the QRMP scheme for October 2025

GST Calendar – December 2025

Date	Return/Form/Payment	Description
10 December 2025	GSTR-7, GSTR-8	TDS and TCS returns under GST for November 2025.
11 December 2025	GSTR-1 (Monthly)	Outward supplies return for November 2025 (monthly filers).
13 December 2025	GSTR-5, GSTR-6	Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for November 2025.
20 December 2025	GSTR-3B (Monthly)	Monthly summary return and payment for November 2025 (monthly filers).
25 December 2025	PMT-06	Monthly tax payment under the QRMP scheme for November 2025

GST Calendar – January 2026

Date	Return/Form/Payment	Description
10 January 2026	GSTR-7, GSTR-8	TDS and TCS returns for December 2025.
11 January 2026	GSTR-1 (Monthly)	Outward supplies return for December 2025 (monthly filers).
13 January 2026	GSTR-5, GSTR-6	Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for December 2025.
18 January 2026	CMP-08	Quarterly challan for composition taxpayers for October to December 2025.
20 January 2026	GSTR-3B (Monthly)	Monthly summary return and payment for December 2025 (monthly filers).
22/24 January 2026	GSTR-3B (Quarterly)	Quarterly summary return for October to December 2025 for QRMP filers in Category X and Category Y states/UTs.
25 January 2026	PMT-06 (If Monthly)	Monthly tax payment under QRMP for December 2025, if not included in the quarterly GSTR-3B

GST Calendar – February 2026

Date	Return/Form/Payment	Description
10 February 2026	GSTR-7, GSTR-8	TDS and TCS returns for January 2026.
11 February 2026	GSTR-1 (Monthly)	Outward supplies return for January 2026 (monthly filers).
13 February 2026	GSTR-5, GSTR-6	Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for January 2026.
20 February 2026	GSTR-3B (Monthly)	Monthly summary return and payment for January 2026 (monthly filers).
25 February 2026	PMT-06	Monthly tax payment under the QRMP scheme for January 2026

GST Calendar – March 2026

Date	Return/Form/Payment	Description
10 March 2026	GSTR-7, GSTR-8	TDS and TCS returns for February 2026.
11 March 2026	GSTR-1 (Monthly)	Outward supplies return for February 2026 (monthly filers).
13 March 2026	GSTR-5, GSTR-6	Returns for non-resident taxable persons (GSTR-5) and Input Service Distributors (GSTR-6) for February 2026.
20 March 2026	GSTR-3B (Monthly)	Monthly summary return and payment for February 2026 (monthly filers).
25 March 2026	PMT-06	Monthly tax payment under the QRMP scheme for February 2026.
31 March 2026	End-of-Year Filings	Deadline for any pending GST returns or amendments for FY 2025–26, unless extended

Important Annual and Other GST Returns

GSTR-9 & GSTR-9C (Annual Return & Reconciliation):
- For FY 2024–25: Due by 31st December 2025 (subject to extensions).
- For FY 2025–26: Due by 31st December 2026 (subject to extensions).
GSTR-4 (Composition Taxpayers):
- Due by 30th April 2026 for FY 2025–26.
ITC-04 (Job Work):
- Filed half-yearly by manufacturers with turnover exceeding Rs. 5 crore.
- Filed yearly by manufacturers with turnover up to Rs. 5 crore.
CMP-02:
- Form to opt into the composition scheme, to be submitted by 31st March of the preceding financial year (e.g., 31st March 2025 for FY 2025–26).
RFD-11 (Letter of Undertaking – LUT):
- Required for exporters who wish to export without paying IGST.
- Must be renewed annually by 31st March for the upcoming financial year

Why the GST Calendar Matters

Avoid Penalties and Late Fees: Sticking to the GST calendar ensures all returns and payments are submitted on time, helping businesses steer clear of fines and interest penalties.
Better Cash Flow Management: Knowing due dates well in advance enables efficient financial planning, preventing sudden cash crunches near deadlines.
Builds Credibility: Timely compliance enhances a business’s reputation with tax authorities and stakeholders, minimizing the chances of audits or scrutiny.
Ensures Accurate ITC Claims: Filing returns promptly allows for smooth reconciliation of Input Tax Credits (ITC), reducing errors and complications caused by delays.
Prevents Portal Congestion: Filing early or on schedule helps avoid last-minute rushes, ensuring hassle-free and error-free submissions on the GST portal

Consequences of GST Non-Compliance

Failing to comply with GST rules can lead to serious consequences for businesses of all sizes:

Late Fees:
- For GSTR-3B: Rs. 50 per day (Rs. 20 per day for nil returns), up to a maximum limit.
- For GSTR-9: Reduced and revised late fee rates apply based on turnover—different slabs for businesses with turnover up to Rs. 5 crore and those between Rs. 5–20 crore.
Interest Charges:
- An interest rate of 18% per annum is levied on any delayed tax payments.
Penalties:
- Penalties may increase significantly in cases of repeated or serious non-compliance.
E-Way Bill Restrictions:
- Continuous defaults can lead to blocking of e-way bill generation, which disrupts the movement of goods

About the Author

shivani

shivani is a skilled writer who excels at transforming complex legal concepts into clear, practical advice. Her work equips entrepreneurs with the essential knowledge to understand and navigate business laws, helping them successfully start and run their businesses.

June 26, 2025