GST Return Due Dates 2025-26
Complete GST return due date calendar for FY 2025-26. GSTR-1, GSTR-3B, GSTR-9 deadlines for monthly and quarterly filers. Avoid penalties with Dhanaay's expert GST filing service.
Staying on top of GST return due dates is non-negotiable for every registered business in India. Missing a deadline doesn't just mean a fine — it blocks your buyers' input tax credit (ITC), can suspend your GSTIN, and attracts compounding interest on unpaid tax. Use this calendar to plan ahead for FY 2025-26.
Monthly Filer Due Dates (Regular Taxpayers)
| Return | What it covers | Due Date |
|---|---|---|
| GSTR-1 | Outward supplies / sales invoices | 11th of the following month |
| GSTR-3B | Summary return — net tax payment | 20th of the following month |
| GSTR-7 | TDS deducted under GST | 10th of the following month |
| GSTR-8 | TCS collected by e-commerce operators | 10th of the following month |
Example: For April 2025, GSTR-1 is due 11 May 2025 and GSTR-3B is due 20 May 2025.
QRMP Scheme — Quarterly Filers
Businesses with annual aggregate turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme. Tax is still paid monthly via challan, but returns are filed quarterly.
| Return | Frequency | Due Date |
|---|---|---|
| GSTR-1 (IFF optional) | Quarterly | 13th of month after quarter end |
| GSTR-3B | Quarterly | 22nd (Category I states) / 24th (Category II states) |
| PMT-06 Challan | Monthly | 25th of each month within the quarter |
Category I states (22nd deadline): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep.
Category II states (24th deadline): Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi.
Annual Returns
| Return | Who files | Due Date |
|---|---|---|
| GSTR-9 | All regular taxpayers (turnover > ₹2 crore) | 31 December after FY end |
| GSTR-9C | Taxpayers with turnover > ₹5 crore (reconciliation + audit) | 31 December after FY end |
| GSTR-4 | Composition scheme dealers | 30 April after FY end |
For FY 2025-26: GSTR-9 and GSTR-9C are due 31 December 2026.
Composition Scheme Due Dates
| Return | What it covers | Due Date |
|---|---|---|
| CMP-08 | Quarterly tax payment statement | 18th of month after quarter end |
| GSTR-4 | Annual summary return | 30 April |
| Quarter | CMP-08 Due Date |
|---|---|
| Apr–Jun 2025 | 18 July 2025 |
| Jul–Sep 2025 | 18 October 2025 |
| Oct–Dec 2025 | 18 January 2026 |
| Jan–Mar 2026 | 18 April 2026 |
Late Filing Penalties
| Situation | Late Fee | Interest |
|---|---|---|
| Regular return (tax payable) | ₹50/day (₹25 CGST + ₹25 SGST), max ₹5,000 | 18% p.a. on unpaid tax |
| Nil return | ₹20/day (₹10 CGST + ₹10 SGST), max ₹5,000 | Not applicable |
| GSTR-9 annual return | ₹200/day (₹100 CGST + ₹100 SGST), max 0.25% of turnover | — |
Frequently Asked Questions
Q. Do I need to file a GST return even if I had no sales that month? Yes. A nil return must be filed for every period you are registered, even if there were no transactions. Failure to file attracts late fees.
Q. Can I revise a GST return after filing? GSTR-3B cannot be revised. Corrections to sales data must be made in the next period's GSTR-1 (via amendments). GSTR-1 can be amended in subsequent months.
Q. What is the QRMP scheme and should I opt in? The QRMP (Quarterly Return Monthly Payment) scheme is available to taxpayers with aggregate turnover up to ₹5 crore. It reduces return filings from 24 per year to 8 (quarterly GSTR-1 + GSTR-3B), while tax is still paid monthly. It suits businesses with stable, predictable turnover.
Q. What happens if my GSTIN is suspended due to non-filing? A suspended GSTIN cannot issue valid tax invoices, which means your buyers cannot claim ITC on purchases from you. To revoke suspension, all pending returns must be filed and dues cleared.
Related Resources
Frequently Asked Questions
What is the due date for GSTR-3B?+
GSTR-3B for monthly filers is due by the 20th of the following month. Quarterly filers under the QRMP scheme have different dates — Category I states by 22nd and Category II states by 24th of the month after the quarter ends.
What is the due date for GSTR-1?+
Monthly GSTR-1 is due by the 11th of the following month. Quarterly GSTR-1 (under the QRMP scheme) is due by the 13th of the month after the quarter ends.
What is the penalty for late GST return filing?+
Late filing attracts a penalty of ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹5,000. For nil returns, the penalty is ₹20 per day. Interest at 18% per annum applies on any unpaid tax amount.
Can I file GST returns after the due date?+
Yes, you can file belated GST returns, but late fees and interest will apply. The GST portal allows late filing with automatic calculation of applicable penalties.