GST Return Due Dates
FY 2025-26 (AY 2026-27)
Complete GST filing calendar — GSTR-1, GSTR-3B, GSTR-9, CMP-08, GSTR-4 and all returns for regular, QRMP, composition, NR, ISD, TDS & TCS filers.
📅 Month-wise GST Due Date Calendar
Quick reference: key returns each month for FY 2025-26
| Month | GSTR-1 (Normal / Monthly) | GSTR-3B (T/O > ₹5 Cr) | GSTR-1 (QRMP / Quarter-end) | CMP-08 (Composition) |
|---|---|---|---|---|
| April 2025 | 11 Apr | 20 Apr | 13 Apr | — |
| May 2025 | 11 May | 20 May | 13 May | — |
| June 2025 | 11 Jun | 20 Jun | 13 Jun | 18 Jul |
| July 2025 | 11 Jul | 20 Jul | 13 Jul | — |
| August 2025 | 11 Aug | 20 Aug | 13 Aug | — |
| September 2025 | 11 Sep | 20 Sep | 13 Sep | 18 Oct |
| October 2025 | 11 Oct | 20 Oct | 13 Oct | — |
| November 2025 | 11 Nov | 20 Nov | 13 Nov | — |
| December 2025 | 11 Dec | 20 Dec | 13 Dec | 18 Jan |
| January 2026 | 11 Jan | 20 Jan | 13 Jan | — |
| February 2026 | 11 Feb | 20 Feb | 13 Feb | — |
| March 2026 | 11 Mar | 20 Mar | 13 Mar | 18 Apr |
* QRMP GSTR-1 shown for quarter-end month only. IFF available months 1 & 2 (13th). GSTR-3B for QRMP: 22nd (Group A) / 24th (Group B) after quarter-end.
📋 All GST Returns — Who Files & When
Standard due dates for all GST return types
Monthly Returns
| Return | Who Files? | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Normal taxpayers (T/O > ₹5 Cr or opted out of QRMP) | Monthly | 11th of next month |
| GSTR-1 (IFF) | QRMP taxpayers (T/O ≤ ₹5 Cr) — optional for Months 1 & 2 of quarter | Monthly (optional) | 13th of next month |
| GSTR-3B | Normal taxpayers (T/O > ₹5 Cr) | Monthly | 20th of next month |
| GSTR-3B (Group A) | QRMP — States: Chhattisgarh, MP, Gujarat, Daman & Diu, Dadra & Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, TN, Puducherry, A&N Islands, Telangana, AP | Quarterly | 22nd of month following quarter |
| GSTR-3B (Group B) | QRMP — States: HP, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, AR, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, W. Bengal, Jharkhand, Odisha, J&K, Ladakh, Delhi, Chandigarh | Quarterly | 24th of month following quarter |
| PMT-06 | QRMP taxpayers — advance tax payment for months 1 & 2 | Monthly (Months 1 & 2 of quarter) | 25th of next month |
Quarterly, Annual & Other Returns
| Return | Who Files? | Frequency | Due Date | FY 2025-26 |
|---|---|---|---|---|
| GSTR-1 (Quarterly) | QRMP taxpayers (T/O ≤ ₹5 Cr) | Quarterly | 13th of month following quarter-end | — |
| CMP-08 | Composition dealers | Quarterly | 18th of month following quarter-end | — |
| GSTR-4 | Composition dealers (Annual) | Annual | 30th April | For FY 2025-26: 30 April 2026 |
| GSTR-5 | Non-Resident taxable persons | Monthly | 13th of next month (within 7 days of expiry of registration) | — |
| GSTR-6 | Input Service Distributors (ISD) | Monthly | 13th of next month | — |
| GSTR-7 | Persons liable to deduct TDS under GST (Govt. bodies) | Monthly | 10th of next month | — |
| GSTR-8 | E-commerce operators liable to collect TCS | Monthly | 10th of next month | — |
| GSTR-9 | Normal/Regular taxpayers (Annual GST Return) | Annual | 31st December | For FY 2025-26: 31 December 2026 |
| GSTR-9C | Taxpayers with T/O > ₹5 Cr (Self-Certified Reconciliation Statement) | Annual | 31st December (along with GSTR-9) | For FY 2025-26: 31 December 2026 |
| GSTR-10 | Cancelled GST registration holders (Final Return) | One-time | Within 3 months of cancellation order | — |
| GSTR-11 | Persons with UIN (UN bodies, embassies) claiming refund | Monthly | 28th of month following the month of purchase | — |
⚠️ Penalty for GST Non-Compliance
Know the cost of missing GST deadlines
| Offence | Penalty / Interest | Cap |
|---|---|---|
| Late filing of GSTR-3B / GSTR-1 | ₹50/day (₹25 CGST + ₹25 SGST) | ₹10,000 per return |
| Late filing — NIL return | ₹20/day (₹10 CGST + ₹10 SGST) | ₹10,000 per return |
| Late payment of tax (Interest) | 18% p.a. on outstanding tax | No upper cap |
| Non-filing of annual GSTR-9 | ₹200/day (₹100 CGST + ₹100 SGST) | 0.25% of T/O in state |
| Wrong ITC claim / short payment (fraud) | 100% of tax (min ₹10,000) | — |
❓ Frequently Asked Questions
Q: What is QRMP Scheme?
A: QRMP (Quarterly Return Monthly Payment) scheme allows taxpayers with aggregate annual turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly. However, they must pay tax every month using Form PMT-06 by the 25th of the following month.
Q: What happens if I miss the GSTR-3B deadline?
A: A late fee of ₹50/day (₹25 CGST + ₹25 SGST) is charged, capped at ₹10,000. For nil returns, the fee is ₹20/day. Additionally, interest at 18% p.a. is charged on unpaid tax.
Q: Is GSTR-9 mandatory for all taxpayers?
A: GSTR-9 (Annual Return) is mandatory for taxpayers with T/O above ₹2 crore. For T/O up to ₹2 crore, it is optional as per recent notifications. GSTR-9C (reconciliation statement) is required only for taxpayers with T/O above ₹5 crore.
Q: What is the due date for GSTR-1 for monthly filers?
A: Monthly GSTR-1 is due by the 11th of the following month. For example, GSTR-1 for July 2025 must be filed by 11th August 2025.
Q: Can GST due dates be extended?
A: Yes. The Government / CBIC can and frequently does extend due dates through notifications. Always check the GST portal (gst.gov.in) or official CBIC website for latest notifications.