Staying on top of GST return due dates is crucial — late filing attracts penalties of up to ₹10,000 per return, plus interest on outstanding tax. Here's the complete GST due date calendar for FY 2025-26 (April 2025 – March 2026).
Monthly GST Return Due Dates — GSTR-1
GSTR-1 is the outward supply statement. Due date: 11th of every following month for taxpayers with turnover > ₹1.5 crore, and quarterly (13th of month after quarter) for QRMP taxpayers.
| Return Period | GSTR-1 Due Date |
|---|---|
| April 2025 | 11 May 2025 |
| May 2025 | 11 June 2025 |
| June 2025 | 11 July 2025 |
| July 2025 | 11 August 2025 |
| August 2025 | 11 September 2025 |
| September 2025 | 11 October 2025 |
| October 2025 | 11 November 2025 |
| November 2025 | 11 December 2025 |
| December 2025 | 11 January 2026 |
| January 2026 | 11 February 2026 |
| February 2026 | 11 March 2026 |
| March 2026 | 11 April 2026 |
Monthly GSTR-3B Due Dates
GSTR-3B is the summary return where you pay GST liability. Due date depends on turnover:
| Turnover Category | Due Date |
|---|---|
| Turnover > ₹5 crore (all states) | 20th of next month |
| Turnover ≤ ₹5 crore — Category 1 States* | 22nd of next month |
| Turnover ≤ ₹5 crore — Category 2 States** | 24th of next month |
*Category 1: Chhattisgarh, MP, Gujarat, Maharashtra, Rajasthan, UP, J&K, Himachal, Punjab, Uttarakhand, Delhi, Haryana
**Category 2: Tamil Nadu, Karnataka, Andhra, Telangana, Kerala, Bihar, Jharkhand, Odisha, WB, NE states
GST Annual Return — GSTR-9 & GSTR-9C
| Return | Who | Due Date (FY 2024-25) |
|---|---|---|
| GSTR-9 | All registered taxpayers (except CTP, ISD, NRTP) | 31 December 2025 |
| GSTR-9C (Reconciliation) | Taxpayers with turnover > ₹5 crore | 31 December 2025 |
Late Filing Penalties
| Return | Late Fee per Day | Maximum |
|---|---|---|
| GSTR-1 (non-NIL) | ₹50 (₹25 CGST + ₹25 SGST) | ₹10,000 |
| GSTR-1 (NIL) | ₹20 (₹10 + ₹10) | ₹5,000 |
| GSTR-3B (non-NIL) | ₹50 (₹25 + ₹25) + 18% interest on tax | ₹10,000 |
| GSTR-3B (NIL) | ₹20 (₹10 + ₹10) | ₹10,000 |
| GSTR-9 | ₹200 per day (₹100 CGST + ₹100 SGST) | 0.25% of turnover |
QRMP Scheme — Quarterly Returns with Monthly Payments
Taxpayers with turnover up to ₹5 crore can opt for the QRMP scheme — file GSTR-1 and GSTR-3B quarterly, but pay tax monthly using PMT-06.
- Monthly PMT-06 (tax payment challan) — 25th of following month
- Quarterly GSTR-1 — 13th of month after quarter end
- Quarterly GSTR-3B — 22nd/24th of month after quarter end
How to Never Miss a GST Due Date
- Set calendar reminders for the 10th of every month (day before GSTR-1)
- Outsource your GST filing to a CA — let professionals track dates
- Subscribe to KyaTax tax alerts (free WhatsApp/email reminders)
- Keep a running reconciliation of sales invoices throughout the month