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 One by the 11th and GSTR ThreeB by the 20th of the following month. QRMP taxpayers (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.
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 One reports your outward supplies (sales) first, so your buyers can see the invoices in their GSTR TwoB and claim input tax credit. GSTR ThreeB 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 One : Outward supplies
Report all sales invoices, credit and debit notes. Feeds your buyers' GSTR TwoB for ITC.
IFF (QRMP only, optional)
QRMP taxpayers may upload B2B invoices for months 1 and 2 so buyers get ITC early.
GSTR ThreeB : 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 and Rules; GST Council; gst.gov.in
The order matters. GSTR One is filed before GSTR ThreeB in the same cycle because the outward-supply data feeds the recipient's credit statement. Filing GSTR ThreeB without first filing GSTR One for the period is now restricted on the portal, 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.
The 22nd versus 2Floor 4 split for quarterly GSTR ThreeB 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 One and GSTR ThreeB once a quarter instead of twelve times a year.
Comparison
Monthly Filing vs QRMP Scheme
How due dates and filing frequency differ
| Parameter | Monthly Filer | QRMP Filer (up to Rs 5 crore) |
|---|---|---|
| GSTR One filing | Every month by the 11th | Quarterly by the 13th |
| GSTR ThreeB filing | Every month by the 20th | Quarterly by 22nd or 24th |
| Tax payment | Monthly, with GSTR ThreeB | Monthly via PMT-06 by the 25th |
| Returns per year | 24 12 GSTR One + 12 GSTR ThreeB) | 8 4 GSTR One + 4 GSTR ThreeB) |
| Early ITC for buyers | Automatic via monthly GSTR One | Optional via IFF for months 1 and 2 |
Takeaway: QRMP cuts your filings from 24 to 8 a year, but tax is still due every month. Choose it for lower filing effort, not for deferred payment.
Source: CGST Rules; QRMP scheme notifications; gst.gov.in
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 One or GSTR ThreeB 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 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 Nine and GSTR NineC
The annual return consolidates the whole year's filings into one reconciled statement.
GSTR Nine 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 below that threshold. It pulls together your outward supplies, input tax credit claimed, tax paid, and any adjustments made during the year.
GSTR NineC is the reconciliation statement, self-certified by the taxpayer, filed together with GSTR Nine. It is required where aggregate turnover exceeds Rs 5 crore, and it reconciles the figures in your audited financial statements with the GSTR Nine. For FY 2025-26, GSTR NineC is also due by 31 December 2026.
Because the annual return draws on twelve months of GSTR One and GSTR ThreeB data, errors in the monthly returns surface here. Reconciling GSTR TwoB against your books through the year keeps the December filing manageable. Our GSTR Nine 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
GST 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, subject to a slab-based cap
Nil return
Rs 10 CGST + Rs 10 SGST, capped at Rs 2,000
Interest on late tax
On the net tax paid late, from the day after the due date
Source: CGST Act Sections 47 and 50; GST Council notifications
The late fee for a return carrying tax liability is Rs 50 per day (Rs 25 CGST plus Rs 25 SGST), while a nil return attracts Rs 20 per day (Rs 10 plus Rs 10). The nil-return late fee is capped at Rs 2,000, and returns with liability are subject to higher slab-based caps that scale with turnover, commonly cited around the Rs 5,000 mark for smaller taxpayers. Separately, interest at 18% per annum applies to any tax paid after the due date, calculated on the net cash liability.
The interest charge is the one to watch. A late fee is a fixed nuisance, but 18% interest on a large liability compounds quickly, and for QRMP taxpayers it starts running on a missed PMT-06 well before the quarterly return is even due. For the full mechanics of caps, waivers, and worked examples, see our GST late fee, interest and penalty guide. Filing on time is the only reliable way to stay compliant and keep working capital in the business rather than with the exchequer.
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 One is a review rather than a scramble, and reconcile GSTR TwoB against your purchase register before the 20th so GSTR ThreeB 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 One. That single courtesy often decides whether large buyers keep working with a QRMP supplier.
Frequently Asked Questions
What is the GSTR One due date for FY 2025-26?
Monthly filers (turnover above Rs 5 crore, or anyone not opted into QRMP) file GSTR One by the 11th of the following month. QRMP filers (turnover up to Rs 5 crore) file GSTR One quarterly by the 13th of the month following the quarter, with an optional IFF upload by the 13th for the first two months of each quarter.
What is the GSTR ThreeB due date, monthly and quarterly?
Monthly filers pay and file GSTR ThreeB by the 20th of the following month. QRMP filers file quarterly by the 22nd or 2Floor 4 of the month following the quarter, depending on their state group. QRMP taxpayers must still pay tax monthly using the PMT-06 challan by the 25th for the first two months of each quarter.
When is GSTR Nine due for FY 2025-26?
GSTR Nine, the annual return, is due by 31 December 2026 for FY 2025-26. It is mandatory for taxpayers whose aggregate turnover exceeds Rs 2 crore during the year and optional below that limit.
Who has to file GSTR NineC and when?
GSTR NineC, the self-certified reconciliation statement, is required where aggregate turnover exceeds Rs 5 crore. It is filed together with GSTR Nine and is due by 31 December 2026 for FY 2025-26.
Do QRMP taxpayers really pay tax every month?
Yes. QRMP reduces the number of returns from 24 to 8 a year, but tax is still paid monthly. For the first two months of each quarter you deposit tax using the PMT-06 challan by the 25th of the following month. Only the return filing is quarterly, not the payment.
What are the late fees for filing GST returns late?
A return with tax liability attracts Rs 50 per day (Rs 25 CGST plus Rs 25 SGST), subject to slab-based caps. A nil return attracts Rs 20 per day (Rs 10 plus Rs 10), capped at Rs 2,000. Separately, interest at 18% per annum applies on any tax paid after the due date.
What are the due dates for composition dealers?
Composition dealers file CMP-08, a quarterly statement-cum-challan, by the 18th of the month following each quarter, and GSTR-4, the annual return, by 30 June following the financial year. They do not file GSTR One or GSTR ThreeB.
This calendar reflects the return-filing framework under the Central Goods and Services Tax Act and Rules, 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 as amended by GST Council notifications. Confirm the applicable 22nd or 2Floor 4 quarterly GSTR ThreeB date for your state group and check for any deadline extensions notified for a specific period before filing.
