GSTR-1 for the month of December 2025 must be filed by 11th January 2026 for all monthly taxpayers. Businesses registered under the QRMP scheme do not file GSTR-1 monthly, but they can upload December 2025 invoices using the IFF facility until 13th January 2026 to enable timely input tax credit for buyers.

Monthly GSTR-3B for December 2025 must be filed by 20th January 2026. QRMP taxpayers must file their quarterly GSTR-3B for the October to December 2025 period on 22nd or 24th January 2026, depending on their state category.

Composition taxpayers must file CMP-08 for the October to December 2025 quarter by 18th January 2026. This statement reports quarterly turnover and tax payable, and delay can attract late fees and interest.

Employers registered under PF and ESI must deposit contributions and file returns for December 2025 by 15th January 2026. Late filing can result in penalties, interest, and adverse compliance remarks during inspections or audits.

The TCS return in Form 27EQ for the October to December 2025 quarter is due by 15th January 2026. TDS returns in Forms 24Q, 26Q, and 27Q for the same quarter must be filed by 31st January 2026.

GSTR-5A must be filed by foreign OIDAR service providers supplying digital services to customers in India. For transactions made in December 2025, the due date for filing GSTR-5A is 20th January 2026.

Yes, QRMP taxpayers can upload their December 2025 invoices through the Invoice Furnishing Facility (IFF) until 13th January 2026. This helps recipients claim input tax credit earlier and improves GST reconciliation.

Late filing of GSTR-3B attracts a fee of ₹50 per day for returns with tax liability and ₹20 per day for nil returns. Interest at 18 percent per annum is also charged on any outstanding tax amount.

No, annual GST returns GSTR-9 and GSTR-9C for FY 2024-25 were due on 31st December 2025. January 2026 does not include any annual GST return deadlines unless extended by the government.

Taxpayers should regularly check official portals such as gst.gov.in, epfindia.gov.in, esic.gov.in, and incometax.gov.in for notifications, deadline extensions, and system-related updates issued by the authorities.