GST Return Due Dates Calendar 2025-26

Managing GST compliance in India is a relentless, monthly battle. Missing a return deadline doesn't just result in late fees — it actively harms your business relationships. If you don't file your sales returns on time, your buyers cannot claim their Input Tax Credit (ITC), which freezes their working capital. They will simply stop doing business with you.

Bookmark this comprehensive GST return calendar for FY 2025-26 to stay compliant and avoid an 18% penal interest rate on unpaid taxes.

Monthly Filing Deadlines (Regular Taxpayers)

For businesses with an annual turnover exceeding ₹5 Crore, or smaller businesses that have opted out of the quarterly filing scheme, the monthly rhythm is strict:

• GSTR-1 (Outward Supplies / Sales): Due by the 11th of the subsequent month.
• GSTR-3B (Summary Return & Tax Payment): Due by the 20th of the subsequent month. This is when the actual tax money leaves your bank account.

Quarterly Deadlines (QRMP Scheme)

The Quarterly Return Monthly Payment (QRMP) scheme is for small businesses (turnover up to ₹5 Crore). However, “quarterly” is a bit misleading, as taxes must still be paid monthly.

• IFF (Invoice Furnishing Facility): Optional for the first two months of a quarter — upload B2B invoices by the 13th so buyers get their ITC.
• PMT-06 (Monthly Tax Payment): Due by the 25th of every month under QRMP.
• GSTR-1: Due by the 13th of the month following the end of the quarter.
• GSTR-3B: Due by the 22nd or 24th after the quarter (by state).

Annual Return Deadlines

Once the financial year closes, it's time for reconciliation:

• GSTR-9 (Annual Return): Due by December 31 of the following financial year.
• GSTR-9C (Reconciliation Statement): Also due by December 31. Mandatory if your aggregate annual turnover exceeds ₹5 Crore.

Composition Scheme Returns

• CMP-08 (Statement & Payment): Due by the 18th of the month following the quarter.
• GSTR-4 (Annual Return): Due by April 30 following the end of the financial year.

Summary: Treat the 11th and 20th of every month as sacred dates. Late filing damages your vendor compliance rating and costs you heavy interest.