GST Compliance Calendar 2025-2026, GST return due dates

Compliance calendar of GST Returns with Due Dates, 2025-2026

The GST  returns Compliance Calendar for 2025-2026 helps businesses keep track of important deadlines for filing GST returns like GSTR-1, GSTR-3B, and GSTR-9. It ensures businesses meet their tax obligations on time, avoid penalties, and stay organized throughout the year. By following the calendar, businesses can easily manage their GST filings and stay compliant with the latest rules and regulations.

Filing Periods for GST Return Forms

For Monthly: GSTR 1, GSTR 3B, PMT 06, IFF, GSTR 5, GSTR 5A, GSTR 7, GSTR 8

For Quarterly: CMP 08, GSTR 1, GSTR 3B,

For Yearly: GSTR 4, GSTR 9, GSTR 9C

Important Due Dates for GST Returns 2025-2026

Due Date Form to be Filed Period Who Should File?
12.01.2025 GSTR 7 December 2024 Persons required to deduct TDS (Tax Deducted at Source) under GST.
12.01.2025 GSTR 8 December 2024 E-commerce operators required to collect TCS (Tax Collected at Source) under GST.
13.01.2025 GSTR 1 (Monthly) December 2024 Taxpayers with an aggregate turnover exceeding ₹ 1.50 Crores or opting for monthly returns.
13.01.2025 GSTR (IFF) December 2024 Allows small taxpayers to furnish invoice details for better credit flow to recipients.
15.01.2025 GSTR 5 and GSTR 5A December 2024 Non-resident taxpayers and ODIAR service providers.
15.01.2025 GSTR 6 December 2024 Input Service Distributors.
18.01.2025 CMP-08 October-December 2024 Composition taxpayers.
20.01.2025 GSTR 3B December 2024 Taxpayers with an annual turnover exceeding ₹ 5 Crores.
22.01.2025 GSTR 3B October-December 2024 Taxpayers in South India under the QRMP scheme (Optional).
24.01.2025 GSTR 3B October-December 2024 Taxpayers in North India under the QRMP scheme (Optional).
Due Date Form to be Filed Period Who Should File?
11.02.2025 GSTR 1 January 2025 Filing of outward supplies for January 2025
20.02.2025 GSTR 3B January 2025 Taxpayers with an annual turnover exceeding ₹ 5 Crores.
Due Date Form to be Filed Period Who Should File?
11.03.2025 GSTR-1 February 2025 Taxpayers with an aggregate turnover of more than ₹1.50 crores or those who opted to file monthly returns.
13.03.2025 GSTR-1 (IFF) February 2025 GST return for taxpayers who opted for the QRMP scheme (Optional).
20.03.2025 GSTR-3B February 2025 Taxpayers with an annual turnover of up to or more than ₹5 crores.
25.03.2025 GST Challan Payment February 2025 Taxpayers who have insufficient ITC for February and need to pay GST Challan (for all Quarterly Filers).
Due Date Form to be Filed Period Who Should File?
11.04.2025 GSTR 1 (Monthly) March 2025 Outward supplies for (turnover > ₹5 crore or monthly filer).
13.04.2025 GSTR-1 (Quarterly) March 2025 Outward supplies for Jan–Mar 2025 (QRMP taxpayers).
20.04.2025 GSTR 3B (Monthly) GSTR 5A March 2025 GSTR-3B for March 2025 (monthly filers) & GSTR-5A for OIDAR
22.04.2025 GSTR-3B (Quarterly) March 2025 GST return for taxpayers under the QRMP scheme (for specified states).
24.04.2025 GSTR-3B (Quarterly) March 2025 GST return for taxpayers under the QRMP scheme (for specified states).
25.04.2025 ITC 04 (Half-Yearly/Yearly) March 2025 Jobs sent to/received from job workers (depends on turnover).
30.04.2025 GSTR-4 (Annual) FY 2024–25 Composition of taxpayers’ annual return
Due Date Form to be Filed Period Who Should File?
10.05.2025 GSTR 7 April 2025 TDS/TCS under GST for April 2025
10.05.2025 GSTR 8 April 2025 TDS/TCS under GST for April 2025
11.05.2025 GSTR-1 (Monthly) April 2025 Taxpayers with an aggregate turnover exceeding ₹ 5 crores or those opting for monthly return filing must file GSTR-1.
13.05.2025 GSTR-5 April 2025 Input Service Distributors (ISD) must file GSTR-5 for non-resident taxpayers
13.05.2025 GSTR-6 April 2025 GSTR-6 for Input Service Distributors ISD-related transactions.
20.05.2025 GSTR-3B (Monthly) April 2025 Taxpayers with an aggregate turnover exceeding ₹ 5 crores or those opting for monthly return filing must file GSTR-3B.
25.05.2025 PMT-06 April 2025 The monthly payment for QRMP taxpayers
31.05.2025 ITC-03 (if applicable) FY 2025–26 ITC reversal form if newly opting into composition scheme
Due Date Forms to be Filed Period Who Should File?
10.06.2025 GSTR 07 May 2025 To be filed by persons required to deduct TDS (Tax Deducted at Source) under GST.
10.06.2025 GSTR 08 May 2025 To be filed by persons required to collect TCS (Tax Collected at Source) under GST.
11.06.2025 GSTR 1(Monthly) May 2025 Outward supplies for May 2025
13.06.2025 GSTR 5 May 2025 Non-resident taxable persons (GSTR 5)
13.06.2025 GSTR 6 May 2025 For Input Service Distributor (ISD) Returns under GSTR-6
20.06.2025 GSTR 3B(Monthly) May 2025 Summary return for May 2025
25.06.2025 PMT 6 May 2025 The monthly payment for QRMP taxpayers
Due Date Forms to be Filed Period Who Should File?
10.07.2025 GSTR 7 June 2025 Persons required to deduct TDS (Tax Deducted at Source) under GST.
10.07.2025 GSTR 8 June 2025 Persons required to collect TCS (Tax Collected at Source) under GST.
11.07.2025 GSTR 1(Monthly) June 2025 Taxpayers with aggregate turnover > ₹5 crore or those who have opted for monthly returns (other than QRMP scheme).
13.07.2025 GSTR 5 June 2025 Non-Resident Taxable Persons.
13.07.2025 GSTR 6 June 2025 For Input Service Distributor (ISD) Returns under GSTR-6
18.07.2025 CMP 8 June 2025 Quarterly challan for composition taxpayers or Composition Scheme Dealers.
20.07.2025 GSTR 3B (Monthly) June 2025 Taxpayers with aggregate turnover > ₹5 crore or those who have opted for monthly returns.
22.07.2025 GSTR 3B(Quarterly) June 2025 Taxpayers under the QRMP scheme with turnover up to ₹5 crore, allowing quarterly returns and monthly payments.
24.07.2025 GSTR 3B(Quarterly) April-June 2025 QRMP filers in specified states
25.07.2025 PMT-06 (if monthly) June 2025 The monthly payment under QRMP for June 2025, if not covered in quarterly 3B
Due Date Form Period Who Should File?
10.08.2025 GSTR 7 July 2025 Persons required to deduct TDS (Tax Deducted at Source) under GST.
10.08.2025 GSTR 8 July 2025 Persons required to collect TCS (Tax Collected at Source) under GST.
11.08.2025 GSTR 1 (Monthly) July 2025 Taxpayers with an aggregate turnover of > ₹5 crores or those who have opted for monthly return filing.
13.08.2025 GST -5 July 2025 For Non-Resident Taxable Persons.
13.08.2025 GSTR 6 July 2025 For Input Service Distributor (ISD) Returns under GSTR-6
20.08.2025 GSTR 3B (Monthly) July 2025 Taxpayers with an aggregate turnover of > ₹5 crores or those who have opted for monthly return filing.
25.08.2025 PMT-06 July 2025 The monthly payment under QRMP is for July 2025

Date

Form to be Filed

Period

Who Should File?

10.09.2025

GSTR 7

August 2025

Persons required to deduct TDS under GST.

10.09.2025

GSTR 8

August 2025

E-commerce operators required to deduct TCS under GST.

11.09.2025

GSTR 1(Monthly)

August 2025

Taxpayers with a turnover of more than ₹5 crores or those opting for monthly returns.

13.09.2025

GSTR 5

August 2025

For Non-Resident Taxpayer (NRTP)

13.09.2025

GSTR 6

August 2025

For Input Service Distributor (ISD) Returns under GSTR-6

20.09.2025

GSTR 3B (Monthly)

August 2025

Taxpayers not under the QRMP scheme, with turnover above or below ₹5 crores.

25.09.2025

PMT 6

August 2025

The monthly payment under QRMP for August 2025

Due Date Form to be Filed Period Who Should File?
10.10.2025 GSTR 7 September 2025 Persons required to deduct TDS (Tax Deducted at Source) under GST.
10.10.2025 GSTR 8 September 2025 E-commerce operators required to deduct TCS (Tax Collected at Source) under GST.
11.10.2025 GSTR 1 (Monthly) September 2025 Taxpayers with an aggregate turnover of more than ₹1.5 crores or those opting for a monthly return.
13.10.2025 GSTR 5 September 2025 For Non-resident taxable persons
13.10.2025 GSTR 6 September 2025 For Input Service Distributor (ISD) Returns under GSTR-6
18.10.2025 CMP 8 July–September 2025 Quarterly return for taxpayers under the Composition Scheme.
20.10.2025 GSTR 3B (Monthly) September 2025 Taxpayers with an annual turnover of more than ₹5 crores.
22.10.2025 GSTR 3B (Quarterly) September 2025 Taxpayers with an annual turnover of less than ₹5 crores (Note: Due date may vary according to the state).
24.10.2025 GSTR 3B (Quarterly) September 2025 Taxpayers with an annual turnover of less than ₹5 crores (Note: Due date may vary according to the state).
25.10.2025 PMT 6 (if Monthly) September 2025 The monthly payment under QRMP for September 2025, if not done in quarterly 3B
Due Date Form to be Filed Period Covered Description
10.11.2025 GSTR 7 October 2025 Deposit TDS/TCS deducted/collected during October 2025.
10.11.2025 GSTR 8 September 2025 Deposit TDS/TCS deducted/collected during October 2025.
11.11.2025 GSTR 1 (Monthly) October 2025 Outward supplies for October 2025 (monthly filers)
13.11.2025 GSTR 5 October 2025 For Non-resident taxable persons
13.11.2025 GSTR 6 October 2025 For Input Service Distributor (ISD) Returns under GSTR-6
20.11.2025 GSTR-3B (Monthly) October 2025 Summary return for October 2025 (monthly filers)
25.11.2025 PMT 6 October 2025 The monthly payment under QRMP is for October 2025
Due Date Form to be Filed Period Who Should File?
10.12.2025 GSTR 7 November 2025 TDS/TCS under GST for November 2025
10.12.2025 GSTR 8 November 2025 TDS/TCS under GST for November 2025
11.12.2025 GSTR-1 (Monthly) November 2025 Outward supplies for November 2025 (monthly filers)
13.12.2025 GSTR 5 November 2025 For Non-resident taxable persons
13.12.2025 GSTR 6 November 2025 For Input Service Distributor (ISD) Returns under GSTR-6
20.12.2025 GSTR-3B (Monthly) November 2025 Summary return for November 2025 (monthly filers)
25.12.2025 PMT 6 November 2025 The monthly payment under QRMP is for November 2025
Due Date Form to be Filed Period Who Should File?
10.01.2026 GSTR 7 December 2025 Filing of TDS return under GST for December 2025
10.01.2026 GSTR 8 December 2025 Filing of TCS return under GST for December 2025
11.01.2026 GSTR 1 (Monthly) December 2025 Filing of GSTR-1 for taxpayers with monthly filing
13.01.2026 GSTR 5 December 2025 For Non-resident taxable persons
13.01.2026 GSTR 6 December 2025 For Input Service Distributor (ISD) Returns under GSTR-6
20.01.2026 GSTR-3B (Monthly) December 2025 Filing of GSTR-3B for taxpayers with monthly filing
22.01.2026 GSTR-3B (Quarterly) December 2025 Oct-Dec 2025 for QRMP filers (Category X/Category Y)
24.01.2026 GSTR-3B (Quarterly) December 2025 Quarterly Return Monthly Payment (QRMP) filers for the period October to December 2025 (Category X/Category Y).
25.01.2026 PMT 06 (if monthly) December 2025 The monthly payment under QRMP for December 2025, if not done in quarterly 3B
Due Date Form to be Filed Period Who Should File?
10.02.2026 GSTR 7 January 2026 Payment of TDS deducted for January 2026
10.02.2026 GSTR 8 January 2026 Payment of TCS collected for January 2026
11.02.2026 GSTR-1 (Monthly) January 2026 Outward supplies for January 2026 (monthly filers)
13.02.2026 GSTR 5 January 2026 For Non-resident taxable persons
13.02.2026 GSTR 6 January 2026 For Input Service Distributor (ISD) Returns under GSTR-6
20.02.2026 GSTR-3B (Monthly) January 2026 Summary return for January 2026 (monthly filers)
25.02.2026 PMT 06 January 2026 The monthly payment under QRMP for January 2026
Due Date Form to be Filed Period Who Should File?
10.03.2026 GSTR 7 February 2026 Payment of TDS deducted for February 2026
10.03.2026 GSTR 8 February 2026 Payment of TCS collected for February 2026
11.03.2026 GSTR-1 (Monthly) February 2026 Outward supplies for February 2026 (monthly filers)
13.03.2026 GSTR 5 February 2026 For Non-resident taxable persons
13.03.2026 GSTR 6 February 2026 For ISD returns
20.03.2026 GSTR-3B (Monthly) February 2026 Summary return for February 2026 (monthly filers)
25.03.2026 PMT-06 February 2026 The monthly payment under QRMP for February 2026
31.03.2026 End-of-Year Filings February 2026 Any pending GST return submissions or corrections for FY 2025–26, if not extended otherwise

Conclusion

In conclusion, having a compliance calendar with GST filing due dates for 2025-2026 helps businesses stay organized and avoid penalties. By keeping track of when returns are due, businesses can plan ahead and file on time. This ensures they don’t face fines or interest charges. Overall, a simple, updated calendar makes it easier for businesses to meet their GST requirements and stay on track.

Suggested Read :

Due Dates of different GST returns

GST return of GSTR 1 and GSTR 3B

GST returns with multiple GSTINs

Challenges of GST Compliance

Why GST Nil Return is Necessary?

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