Running a business in 2025-26 means wearing many hats, and tax accountant is often one of them. Keeping up with GST deadlines can feel like a full-time job, but missing a date is more than just a headache, it leads to late fees and can even block your customers from claiming their tax credits. This year, the rules have tightened up, especially with the new 3-year time limit on filing old returns and the auto-locking of monthly summaries. This calendar is here to help you stay ahead of the game, so you can focus on your business while keeping the tax department happy.

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The Monthly Must-Dos (For Regular Filers)

If your turnover is above ₹5 Crore, or if you just prefer to handle things monthly, these are your key dates. Mark your calendar for the 11th and 20th. They are the big ones.

Return Form

What is it for?

Due Date

GSTR-7 & 8

TDS and TCS returns (for e-commerce and specific deductors)

10th of next month

GSTR-1

Reporting your Sales (Outward Supplies)

11th of next month

GSTR-5 & 6

For Non-Residents and Input Service Distributors (ISD)

13th of next month

GSTR-3B

The big one: Your monthly summary and tax payment

20th of next month

GSTR-5A

For OIDAR service providers (online services from abroad)

20th of next month

The Quarterly Plan (QRMP Scheme)

The QRMP (Quarterly Return, Monthly Payment) scheme is a lifesaver for smaller businesses with turnover up to ₹5 Crore. You only file four times a year, but you still pay your tax every month.

Quarterly Return Deadlines (GSTR-1 & 3B)

For 2025-26, your quarterly filings follow this schedule:

Quarter Period

GSTR-1 (Sales)

GSTR-3B (Tax Payment)

Apr – Jun 2025

July 13, 2025

July 22 / 24*, 2025

Jul – Sep 2025

Oct 13, 2025

Oct 25, 2025 (Extended)

Oct – Dec 2025

Jan 13, 2026

Jan 22 / 24*, 2026

Jan – Mar 2026

Apr 13, 2026

Apr 22 / 24*, 2026

*Note: The 22nd or 24th depends on which state your business is in. Category 1 states (South/West India) are usually the 22nd, and Category 2 (North/East India) are the 24th.

The Monthly Challan (PMT-06)

Even if you file quarterly, you must pay your estimated tax by the 25th of the following month using the PMT-06 challan.

Composition Scheme: Small Business Deadlines

If you’re a local trader or a small restaurant under the Composition Scheme, your life is much simpler.

CMP-08 (Quarterly Payment): Due on the 18th of the month following the quarter. This is when you pay your flat tax (1% or 5%).
GSTR-4 (Annual Return): For the 2024-25 year, the deadline is April 30, 2025. (For 2025-26, it will be April 30, 2026).

The Year-End Big Deadlines

These happen once a year and usually involve a lot of paperwork, so don't wait until the last minute.

GSTR-9 (Annual Return): For the 2024-25 financial year, the deadline is December 31, 2025.
GSTR-9C (Reconciliation): If your turnover is over ₹5 Crore, this self-certified audit is also due on December 31, 2025.
Revised/Belated Income Tax Return: While not GST, December 31st is also the final day to fix any errors in your Income Tax filing for the year!

Summary Cheat Sheet: The 2025 Compliance Cycle

Date

Action Item

10th

Finish TDS/TCS filings.

11th

Get your monthly GSTR-1 sales data uploaded.

13th

Quarterly filers use the IFF to show invoices to customers.

18th

Composition dealers pay their quarterly dues.

20th

Monthly filers pay tax and submit GSTR-3B.

25th

QRMP filers pay their monthly tax challan.

31st Dec

The big finale: Finish the GSTR-9 Annual Return!

Conclusion

Tax compliance is like going to the gym; it's a lot easier if you stick to a routine. By keeping this 2025-26 GST calendar handy, you can avoid the midnight panic and those annoying late fees. The government has made things a bit more automated this year, but it still takes a human eye to make sure the numbers add up. Remember, Boring compliance is the best compliance. It means you're safe, your credits are reconciled, and you can focus on what actually matters: your customers.

Frequently Asked Questions (FAQs)

What happens if I miss a deadline?

You'll face a late fee of ₹50 per day (₹20 for Nil returns). For the Annual Return (GSTR-9), it’s ₹200 per day. Plus, interest at 18% is charged on any unpaid tax.

Can I file my GST return after 3 years?

No. Starting in 2025, the government has introduced a strict 3-year limit. Once a return is more than three years past its due date, the portal will lock it, and you won't be able to file it at all.

Is the December 31st GSTR-9 deadline likely to be extended?

While extensions happened in the past, the government is currently pushing for on-time filing. As of today, December 31, 2025, no general extension has been announced, so finish it now!

My turnover is ₹1.5 Crore. Do I need to file GSTR-9?

No. For the 2024-25 year, businesses with turnover under ₹2 Crore are exempted from filing GSTR-9.

What is the IFF for small businesses?

The Invoice Furnishing Facility (IFF) is optional. It lets small businesses (QRMP) upload B2B invoices in the first two months of a quarter so their buyers can claim tax credit early.

Do I need to file a return if I had zero sales this month?

Yes! You must file a Nil Return. If you don't, the ₹20 per day late fee will keep adding up until you do.

Can I change from monthly to quarterly filing mid-quarter?

No, you can only change your preference at the beginning of a quarter (e.g., you can choose for the Jan-Mar quarter until Jan 31st).

What is the GSTR-3B state-wise date?

If you file quarterly, states like Maharashtra or Karnataka (Category 1) file on the 22nd. Northern states like Delhi or UP (Category 2) file on the 24th.

Can I pay my GST after the 20th?

You can, but the GSTR-3B return won't let you file until the tax is paid in full. You’ll also be charged interest for every day you're late.

Is e-invoicing mandatory for me in 2025?

If your turnover is over ₹5 Crore in any year since 2017, e-invoicing is mandatory for all your B2B sales.

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