Quick Answer: Key GST due dates for FY 2025-26: GSTR-1 (monthly filers) — 11th of next month; GSTR-1 (quarterly, QRMP) — 13th of month after quarter end; GSTR-3B (monthly) — 20th of next month; GSTR-3B (quarterly, class B states) — 22nd; GSTR-9 annual return — 31 December 2025.
GST Filing Calendar — FY 2025-26
GST compliance requires regular filing of multiple returns. Missing due dates attracts late fees (₹50/day for regular returns, ₹20/day for nil returns, capped at ₹5,000) and interest at 18% p.a. on unpaid tax. Use this calendar to track every deadline.
Key GST Returns and Who Must File
| Return | Who Files | Frequency | Due Date |
|---|---|---|---|
| GSTR-1 | Regular taxpayers (outward supplies) | Monthly | 11th of next month |
| GSTR-1 (QRMP) | Taxpayers ≤ ₹5 Cr turnover under QRMP | Quarterly | 13th of month after quarter |
| GSTR-3B | Regular taxpayers (tax payment + summary) | Monthly | 20th of next month |
| GSTR-3B (QRMP) | QRMP taxpayers | Quarterly | 22nd/24th after quarter |
| GSTR-9 | All regular taxpayers (turnover > ₹2 Cr) | Annual | December 31 |
| GSTR-9C | Taxpayers with turnover > ₹5 Cr (reconciliation) | Annual | December 31 |
| GSTR-4 | Composition scheme dealers | Annual | April 30 |
| CMP-08 | Composition scheme dealers | Quarterly | 18th of month after quarter |
Frequently Asked Questions
Late fee for GSTR-3B is ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹5,000. For nil returns, it is ₹20/day capped at ₹500. Additionally, interest at 18% p.a. applies on unpaid tax.
QRMP (Quarterly Return Monthly Payment) lets taxpayers with turnover up to ₹5 Cr file GSTR-1 and GSTR-3B quarterly while paying tax monthly using a fixed sum or self-assessment method.
GSTR-9 is mandatory for registered taxpayers with turnover above ₹2 crore. For turnover below ₹2 Cr, it is optional. Composition dealers file GSTR-4 instead.