GST Return Due Date Tracker — Filing Calendar FY 2025–26

How to Use the GST Return Due Date Tracker

This tool helps you stay on top of every GST filing deadline for FY 2025-26. Here is how to use it effectively:

Step 1 — Select Your Taxpayer Type

Choose between Monthly Filer (turnover above ₹5 crore, files GSTR-1 and GSTR-3B monthly), QRMP Quarterly (turnover up to ₹5 crore, files quarterly with monthly tax payments), or Composition (turnover up to ₹1.5 crore, files CMP-08 quarterly and GSTR-4 annually).

Step 2 — Browse by Month

Click on any month tab to see all returns due in that month. Each card shows the return form, filing period, due date, and a colour-coded status — red for overdue, amber for due within 7 days, green for past/filed, and grey for future deadlines.

Step 3 — Plan Ahead

Use this tracker alongside the GST portal returns dashboard. If a return shows as overdue, file it immediately to minimise late fees (₹50/day) and interest (18% p.a.). The CBIC occasionally extends deadlines — check their notifications page for the latest updates.

Complete GST Return Filing Calendar FY 2025-26

Below is the complete month-wise due date calendar for all major GST return forms as notified by the Central Board of Indirect Taxes and Customs (CBIC). Due dates are subject to change via notifications — always verify on the official GST portal.

Monthly Returns — GSTR-1 & GSTR-3B

Quarterly Returns — QRMP Scheme (GSTR-1 & GSTR-3B)

Category A states include Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep. Category B covers all remaining states and union territories.

Annual & Other Returns

GST Late Fee and Interest for Delayed Filing

Missing GST return due dates triggers automatic penalties under the CGST Act, 2017. Here are the current late fee and interest provisions:

QRMP Scheme — Quarterly Return Monthly Payment

The QRMP scheme, introduced by the GST Council, allows eligible taxpayers to file GSTR-1 and GSTR-3B quarterly instead of monthly, significantly reducing compliance burden. Here is how it works:

Eligibility

Taxpayers with aggregate turnover up to ₹5 crore in the previous financial year can opt for QRMP. The option must be selected on the GST portal before the start of the quarter. New registrations are automatically placed under QRMP if turnover is within the limit.

Monthly Tax Payment via PMT-06

While returns are filed quarterly, tax must be paid monthly by the 25th of the following month using challan PMT-06. Taxpayers can choose between the fixed sum method (35% of previous quarter's liability for first two months) or the self-assessment method (actual tax computed for each month).

Invoice Furnishing Facility (IFF)

QRMP taxpayers can optionally upload B2B invoices for the first two months of each quarter using IFF, due by the 13th of the following month. This helps recipients claim timely Input Tax Credit. IFF is capped at ₹50 lakh of invoices per month.

GST Return Filing — Compliance Best Practices

Maintaining a clean GST compliance record is essential for businesses operating in India. The GST portal tracks your filing history and assigns a compliance rating that impacts your business credibility. Here are key practices recommended by the Institute of Chartered Accountants of India:

Reconcile Before Filing

Before filing GSTR-3B, reconcile your books with GSTR-2B (auto-generated from suppliers' GSTR-1). Mismatches in Input Tax Credit claimed versus available can trigger notices under Section 73 or 74 of the CGST Act. Use the reconciliation tool on the GST portal or third-party software to identify discrepancies.

File GSTR-1 Before GSTR-3B

Always file GSTR-1 (outward supplies) before GSTR-3B (summary return) for the same period. From July 2025, GSTR-3B auto-locks once system-populated data is finalised, reducing scope for post-filing corrections. Filing GSTR-1 first ensures accurate auto-population of GSTR-3B liability figures.

Maintain Digital Records

Section 35 of the CGST Act requires every registered person to maintain books of account at their principal place of business. Digital records in GST-compliant accounting software like Zoho Books or Tally meet this requirement. Ensure all invoices carry valid GSTIN, HSN/SAC codes, and correct tax rates as per CBIC notifications.

Understanding Different GST Return Types

The GST framework under the CGST Act, 2017 prescribes multiple return forms for different categories of taxpayers. Understanding which returns apply to your business is the first step towards maintaining clean compliance.

GSTR-1 — Outward Supplies

GSTR-1 captures all outward supplies (sales) made during a tax period. It includes B2B invoices with recipient GSTIN, B2C large invoices (above ₹2.5 lakh), exports, credit and debit notes, and advances received. GSTR-1 data flows into the recipient's GSTR-2B for ITC matching. Accurate and timely GSTR-1 filing is critical because errors directly affect your buyers' Input Tax Credit claims. Businesses with turnover above ₹5 crore must file monthly by the 11th, while QRMP taxpayers file quarterly by the 13th.

GSTR-3B — Summary Return

GSTR-3B is the summary return where taxpayers declare their total outward supplies, inward supplies liable to reverse charge, eligible ITC, and compute the net tax payable. This is the primary return for tax payment. From July 2025, GSTR-3B auto-locks once system-populated data is finalised, which means taxpayers must ensure GSTR-1 is filed correctly before GSTR-3B. The return is due on the 20th of the following month for monthly filers and the 22nd or 24th for quarterly QRMP filers depending on the state category.

GSTR-9 — Annual Return

GSTR-9 is the annual consolidation of all monthly or quarterly returns filed during the financial year. It requires reconciliation of outward supplies, inward supplies, ITC claimed, and tax paid across all return periods. Filing is mandatory for taxpayers with turnover above ₹2 crore and optional for those below this threshold as per the latest CBIC notification. The due date is 31st December following the end of the financial year. For FY 2025-26, this means 31st December 2026.

GSTR-9C — Reconciliation Statement

GSTR-9C is required for businesses with aggregate annual turnover exceeding ₹5 crore. It reconciles the figures reported in GSTR-9 with the audited financial statements. From FY 2020-21 onwards, GSTR-9C is self-certified by the taxpayer and no longer requires certification from a Chartered Accountant. However, engaging a CA for preparation is strongly recommended given the complexity of reconciling multiple data points across an entire financial year.

CMP-08 — Composition Quarterly Payment

Composition scheme dealers (turnover up to ₹1.5 crore for goods, ₹50 lakh for services) file CMP-08 quarterly to declare their turnover and pay tax at the applicable composition rate — 1% for manufacturers, 1% for traders, and 6% for restaurants. CMP-08 is due by the 18th of the month following the quarter. The annual return GSTR-4 is filed once a year by 30th April following the financial year end.

Other Specialised Returns

GSTR-5 is filed by non-resident taxable persons doing business in India. GSTR-6 is filed by Input Service Distributors to report credit distribution. GSTR-7 is for TDS deductors under GST (government departments and specified entities). GSTR-8 is filed by e-commerce operators who collect TCS. GSTR-10 is the final return filed within three months of GST registration cancellation or cancellation order date, whichever is later.

Frequently Asked Questions About GST Return Due Dates