GST Return Due Dates Calendar for FY 2025-26
Every GST-registered business runs on a fixed cycle of return deadlines. Monthly filers submit GSTR-1 by the 11th and GSTR-3B by the 20th of the following month. QRMP taxpayers (aggregate turnover up to Rs 5 crore) file both returns quarterly but still pay tax every month via PMT-06 by the 25th. This calendar sets out every GST return, its frequency, and its exact due date for FY 2025-26, so you can plan cash flow and stay compliant.
Key Takeaways
- Monthly filers: GSTR-1 by the 11th, GSTR-3B by the 20th of the next month.
- QRMP filers (turnover up to Rs 5 crore): GSTR-1 quarterly by the 13th, GSTR-3B quarterly by the 22nd or 24th (state-dependent), but tax is still paid monthly via PMT-06 by the 25th for the first two months of each quarter.
- Composition dealers: CMP-08 quarterly by the 18th, GSTR-4 annually by 30 June (30 June 2026 for FY 2025-26).
- GSTR-9 (annual return) is due 31 December 2026 for FY 2025-26, mandatory above Rs 2 crore turnover. GSTR-9C (reconciliation) is due the same day, required above Rs 5 crore.
- Late fees run at Rs 50/day (Rs 20/day for nil returns), subject to caps, plus 18% p.a. interest on any late tax payment.
This is a GST-only calendar. If you also track TDS and ROC deadlines, keep this alongside your broader FY 2026-27 compliance calendar, but use this page for the detail on each individual GST return.
The Monthly GST Cycle at a Glance
For a business filing monthly, the rhythm repeats every month. GSTR-1 reports your outward supplies (sales) first, so your buyers can see the invoices in their GSTR-2B and claim input tax credit. GSTR-3B then follows as the summary return where you declare the net liability, offset input tax credit, and pay the balance in cash.
Deadline Timeline
Monthly GST Return Cycle
Illustrative dates for supplies made in a given month, filed the following month
GSTR-1 : Outward supplies
Report all sales invoices, credit and debit notes. Feeds your buyers' GSTR-2B for ITC.
IFF (QRMP only, optional)
QRMP taxpayers may upload B2B invoices for months 1 and 2 so buyers get ITC early.
GSTR-3B : Summary and payment
Declare net liability, claim ITC, pay the balance in cash. Monthly filers only.
PMT-06 challan (QRMP only)
QRMP taxpayers pay tax monthly for the first two months of each quarter, even though the return is quarterly.
Source: CGST Act ss. 37 and 39; CGST Rules 59, 61 and 61A; gst.gov.in
The order matters. GSTR-1 is filed before GSTR-3B in the same cycle because the outward-supply data feeds the recipient's credit statement, and since the July 2025 tax period the liability in GSTR-3B Table 3 is auto-populated from GSTR-1/1A and cannot be edited (GSTN advisory, 7 June 2025). Section 39(10) of the CGST Act also bars filing GSTR-3B while GSTR-1 for that period is pending, so treat the 11th as the true start of your monthly close.
Every GST Return, Frequency and Due Date
The table below covers the returns that most businesses encounter. Frequencies depend on whether you file monthly or under the QRMP scheme, and on your registration type.
| Return | Who files it | Frequency | Due date |
|---|---|---|---|
| GSTR-1 | Regular taxpayers, monthly | Monthly | 11th of the following month |
| GSTR-1 | QRMP taxpayers (turnover up to Rs 5 crore) | Quarterly | 13th of the month following the quarter |
| IFF (optional) | QRMP taxpayers | Months 1 and 2 of quarter | 13th of the following month |
| GSTR-3B | Regular taxpayers, monthly | Monthly | 20th of the following month |
| GSTR-3B | QRMP taxpayers | Quarterly | 22nd or 24th of the month after the quarter (state group) |
| PMT-06 | QRMP taxpayers | Monthly (first 2 months) | 25th of the following month |
| CMP-08 | Composition dealers | Quarterly | 18th of the month following the quarter |
| GSTR-4 | Composition dealers | Annual | 30 June following the FY |
| GSTR-5 | Non-resident taxable persons | Monthly | 13th of the following month, or within 7 days after the registration period ends if earlier |
| GSTR-5A | OIDAR service providers | Monthly | 20th of the following month |
| GSTR-6 | Input Service Distributors | Monthly | 13th of the following month |
| GSTR-7 | TDS deductors under GST | Monthly | 10th of the following month |
| GSTR-8 | E-commerce operators (TCS) | Monthly | 10th of the following month |
| GSTR-9 | Regular taxpayers above Rs 2 crore | Annual | 31 December following the FY |
| GSTR-9C | Taxpayers above Rs 5 crore | Annual | 31 December following the FY |
| GSTR-10 | Taxpayers whose registration is cancelled | Once (final return) | Within 3 months of the cancellation date or cancellation order, whichever is later |
| GSTR-11 | UIN holders (embassies, UN bodies) | When claiming refund | Filed along with the refund application, no fixed monthly date |
The 22nd versus 24th split for quarterly GSTR-3B depends on your principal place of business. States and union territories are divided into two groups, so confirm which date applies to your GSTIN before the quarter closes.
Monthly Filing vs QRMP: Which Cycle Are You On?
The single biggest driver of your due dates is whether you file monthly or under QRMP. Businesses with aggregate turnover above Rs 5 crore, and any smaller business that has not opted into QRMP, file monthly. Businesses with turnover up to Rs 5 crore can choose the QRMP scheme and file GSTR-1 and GSTR-3B once a quarter instead of twelve times a year.
The QRMP monthly-payment trap. Filing GSTR-3B quarterly does not mean you pay tax quarterly. Under QRMP you must deposit tax for the first two months of every quarter using the PMT-06 challan by the 25th of the following month. Miss a PMT-06 and interest at 18% p.a. runs on the unpaid tax from the 26th, even though your return is not yet due. Budget for three cash outflows per quarter: two PMT-06 challans plus the quarterly GSTR-3B settlement.
QRMP reduces the number of returns, not the number of payments. That distinction trips up more taxpayers than any other part of the scheme. For a full walkthrough of eligibility, the opt-in window, and the IFF mechanism, read our QRMP scheme guide.
Composition Dealers: CMP-08 and GSTR-4
If you have opted for the composition scheme, you do not file GSTR-1 or GSTR-3B at all. Instead you file CMP-08, a quarterly statement-cum-challan that reports your turnover and pays tax at the composition rate, due by the 18th of the month following each quarter. Once a year you file GSTR-4, the composition annual return, due by 30 June following the financial year. For FY 2025-26, that means GSTR-4 is due by 30 June 2026, and for FY 2026-27 by 30 June 2027.
Composition dealers trade a simpler return for the loss of input tax credit and the inability to make inter-state outward supplies. The four CMP-08 deadlines and one GSTR-4 are the whole compliance calendar for a composition taxpayer, which is a large part of the scheme's appeal for small suppliers.
Annual Returns: GSTR-9 and GSTR-9C
The annual return consolidates the whole year's filings into one reconciled statement.
GSTR-9 is the annual return for regular taxpayers, due by 31 December following the financial year. For FY 2025-26, the due date is 31 December 2026. It is mandatory for taxpayers whose aggregate turnover exceeds Rs 2 crore in the year, and optional for those at or below that threshold (Notification 15/2025-Central Tax). It pulls together your outward supplies, input tax credit claimed, tax paid, and any adjustments made during the year.
GSTR-9C is the reconciliation statement, self-certified by the taxpayer, filed together with GSTR-9. It is required where aggregate turnover exceeds Rs 5 crore, and it reconciles the figures in your audited financial statements with the GSTR-9. For FY 2025-26, GSTR-9C is also due by 31 December 2026.
Because the annual return draws on twelve months of GSTR-1 and GSTR-3B data, errors in the monthly returns surface here. Reconciling GSTR-2B against your books through the year keeps the December filing manageable. Our GSTR-9 annual return guide covers the table-by-table detail.
Late Fees and Interest
Missing a GST return deadline triggers two separate charges: a per-day late fee for filing late, and interest for paying tax late.
Tax Rate Chart
GSTR-3B and GSTR-1 Late Fee Structure
Per-day fee accrues from the day after the due date until the return is filed
Return with tax liability
Rs 25 CGST + Rs 25 SGST, capped at Rs 2,000 / Rs 5,000 / Rs 10,000 by turnover
Nil return
Rs 10 CGST + Rs 10 SGST, capped at Rs 500
Interest on late tax
On the net cash liability paid late, from the day after the due date
Source: CGST Act ss. 47 and 50; Notifications 19/2021 and 20/2021-Central Tax; Notification 13/2017-Central Tax
The late fee for a GSTR-3B or GSTR-1 carrying tax liability is Rs 50 per day (Rs 25 CGST plus Rs 25 SGST), capped at Rs 2,000 for aggregate turnover up to Rs 1.5 crore, Rs 5,000 for Rs 1.5 crore to Rs 5 crore, and Rs 10,000 above Rs 5 crore. A nil return attracts Rs 20 per day (Rs 10 plus Rs 10), capped at Rs 500. For example, a nil GSTR-3B filed 30 days late costs Rs 500, not Rs 600, because the cap applies. Separately, interest at 18% per annum applies to any tax paid after the due date, calculated on the net cash liability (Section 50 and Rule 88B).
GSTR-9 has its own late fee from FY 2022-23 onwards (Notification 7/2023-Central Tax): Rs 50 per day up to Rs 5 crore turnover and Rs 100 per day for Rs 5 crore to Rs 20 crore, both capped at 0.04% of turnover in the state or UT, and Rs 200 per day above Rs 20 crore, capped at 0.5%. CMP-08 carries no late fee, but interest applies to tax paid late.
The interest charge is the one to watch. A late fee is a fixed nuisance, but 18% interest on a large liability adds up quickly, and for QRMP taxpayers it starts running on a missed PMT-06 well before the quarterly return is even due. Also note that a return can no longer be filed once three years have passed from its due date (Finance Act 2023, enforced on the portal from the July 2025 tax period). For the full mechanics of caps, waivers, and worked examples, see our GST late fee, interest and penalty guide.
Practical Tips to Stay on Schedule
The monthly close is easier when you separate data preparation from filing. Reconcile your sales register before the 11th so GSTR-1 is a review rather than a scramble, and reconcile GSTR-2B (generated on the 14th) against your purchase register before the 20th so GSTR-3B credit claims are accurate. For QRMP taxpayers, set a hard internal reminder for the 25th so the two PMT-06 challans are never confused with the quarterly return date.
If you deal in inter-state supplies or high invoice volumes, the Invoice Furnishing Facility is worth using even though it is optional, because it lets your buyers claim credit in months 1 and 2 rather than waiting for the quarterly GSTR-1. That single courtesy often decides whether large buyers keep working with a QRMP supplier.
If tracking these dates every month is not practical, Tax Garden's GST filing services prepare and file GSTR-1, GSTR-3B and the annual return on this calendar.
This calendar reflects the return-filing framework under the Central Goods and Services Tax Act and Rules (Sections 37, 39, 44, 45 and 52; Rules 59, 61, 61A, 62, 64, 80 and 82), the QRMP scheme notifications, and due dates published on the GST portal (gst.gov.in). Late fee and interest provisions are drawn from Sections 47 and 50 of the CGST Act and Notifications 19/2021, 20/2021 and 7/2023-Central Tax. Confirm the applicable 22nd or 24th quarterly GSTR-3B date for your state group and check for any deadline extensions notified for a specific period before filing.
