The complete GST compliance calendar for FY 2025-26 — every return, every due date, state-wise QRMP schedule, and the penalties for missing each one.
Missing a GST due date isn't just ₹50 a day — it cascades into blocked e-way bills, blocked GSTR-1, Rule 88C mismatches, supplier follow-up storms, and unhappy buyers. This is the single-page GST compliance calendar our Taxpex CA team prints, laminates and pins to every desk. If deadlines keep slipping, our GST return filing service tracks them for you.
| Return | Frequency | Due date | For period |
|---|---|---|---|
| GSTR-1 (monthly) | Monthly | 11th of next month | Outward supplies of previous month |
| IFF (QRMP) | Monthly (M1, M2) | 13th of next month | B2B invoices, optional |
| GSTR-3B (monthly) | Monthly | 20th of next month | Summary + tax of previous month |
| PMT-06 (QRMP tax) | Monthly | 25th of next month | Tax for M1 and M2 of quarter |
| GSTR-5 | Monthly | 13th of next month | Non-resident taxable person |
| GSTR-5A | Monthly | 20th of next month | OIDAR services to unregistered |
| GSTR-6 (ISD) | Monthly | 13th of next month | Input service distributor |
| GSTR-7 (TDS) | Monthly | 10th of next month | TDS under GST |
| GSTR-8 (TCS) | Monthly | 10th of next month | E-commerce TCS |
| GSTR-11 (UIN) | Monthly | 28th of next month | UIN refund claim |
| Quarter | GSTR-1 due | GSTR-3B — Category X | GSTR-3B — Category Y |
|---|---|---|---|
| Apr–Jun 2025 (Q1) | 13 Jul 2025 | 22 Jul 2025 | 24 Jul 2025 |
| Jul–Sep 2025 (Q2) | 13 Oct 2025 | 22 Oct 2025 | 24 Oct 2025 |
| Oct–Dec 2025 (Q3) | 13 Jan 2026 | 22 Jan 2026 | 24 Jan 2026 |
| Jan–Mar 2026 (Q4) | 13 Apr 2026 | 22 Apr 2026 | 24 Apr 2026 |
Chhattisgarh, Madhya Pradesh, Gujarat, Daman & Diu, Dadra & Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman & Nicobar Islands, Telangana, Andhra Pradesh.
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.
| Return | Applicability | Due date for FY 2024-25 |
|---|---|---|
| GSTR-9 | Turnover > ₹2 Cr (mandatory) | 31 December 2025 |
| GSTR-9 (optional) | Turnover ≤ ₹2 Cr | 31 December 2025 |
| GSTR-9C (reconciliation) | Turnover > ₹5 Cr | 31 December 2025 |
| GSTR-4 (composition) | Composition dealers | 30 April 2025 (for FY 24-25) |
| CMP-08 | Composition dealers | 18th of month after each quarter |
| Return | When | Due date |
|---|---|---|
| GSTR-10 (final return) | On cancellation of GSTIN | Within 3 months of cancellation order |
| ITC-04 | Job-work goods | Half-yearly / yearly based on turnover |
| DRC-03 | Voluntary payment | Anytime |
| Letter of Undertaking (LUT) | Exporters | Annually before FY start |
| Filing month | GSTR-1 (for) | GSTR-3B (for) |
|---|---|---|
| May 2025 | 11 May (Apr 2025) | 20 May (Apr 2025) |
| Jun 2025 | 11 Jun (May 2025) | 20 Jun (May 2025) |
| Jul 2025 | 11 Jul (Jun 2025) | 20 Jul (Jun 2025) |
| Aug 2025 | 11 Aug (Jul 2025) | 20 Aug (Jul 2025) |
| Sep 2025 | 11 Sep (Aug 2025) | 20 Sep (Aug 2025) |
| Oct 2025 | 11 Oct (Sep 2025) | 20 Oct (Sep 2025) |
| Nov 2025 | 11 Nov (Oct 2025) | 20 Nov (Oct 2025) |
| Dec 2025 | 11 Dec (Nov 2025) | 20 Dec (Nov 2025) |
| Jan 2026 | 11 Jan (Dec 2025) | 20 Jan (Dec 2025) |
| Feb 2026 | 11 Feb (Jan 2026) | 20 Feb (Jan 2026) |
| Mar 2026 | 11 Mar (Feb 2026) | 20 Mar (Feb 2026) |
| Apr 2026 | 11 Apr (Mar 2026) | 20 Apr (Mar 2026) |
If a due date falls on a Sunday or public holiday, the deadline does not auto-extend. Plan to file at least 24 hours early.
| Action missed | Cost |
|---|---|
| GSTR-1 / 3B late (with tax) | ₹50/day + 18% interest on tax |
| Nil GSTR-1 / 3B late | ₹20/day |
| GSTR-9 late | ₹200/day (cap 0.5% of turnover) |
| GSTR-4 late | ₹50/day (₹500 if nil, max ₹2,000) |
| Rule 88C non-response (7 days) | Next GSTR-1 blocked |
| Non-filing for 6 months | Suspension + possible cancellation u/s 29 |
20th of the next month for monthly filers; 22nd or 24th of the month after the quarter for QRMP filers based on state category.
31 December 2025, unless extended by CBIC notification.
Monthly GSTR-1 and GSTR-3B due dates are the same nationwide. QRMP GSTR-3B has two slabs (22nd / 24th) based on state category.
No — there is no automatic extension. Plan filings at least one working day before the deadline.
Yes — but returns must be filed in chronological order, and Rule 59(6) blocks GSTR-1 if previous 3B is pending. Expect cumulative late fees + interest.
Senior contributor at Taxpex Consultancy. Reviewed by a practising Chartered Accountant. Published on 26 May 2025 · Updated on 26 May 2025.
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