Monthly GST Return Filing Due Date FY 2025-26
The GST returns Compliance Calendar for 2025-2026 helps businesses keep track of important deadlines, including the Monthly GST Return Filing Due Date for returns like GSTR-1, GSTR-3B, and GSTR-9. It ensures that businesses meet their tax obligations on time, avoid penalties, and stay organized throughout the year. By following the calendar, businesses can efficiently manage their GST filings, adhere to compliance requirements, and stay updated with the latest tax 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
Monthly GST Returns Filing Due Dates 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 |
GST return filing is essential for Private Limited Companies, OPCs, and LLPs to report sales, purchases, and tax liabilities. Ensure compliance and avoid penalties with LLP Annual Return Filing, Pvt Ltd Annual Filing, and OPC Annual Return for accurate and timely submissions.
Monthly GST Return Forms to be Filed and Their Purpose
| 1. GSTR-1 (Sales Report) | Who needs to file : Businesses that sell goods or services Due Date : 11th of every month Purpose : Report monthly sales |
| 2. GSTR-3B (Summary Return) | Who needs to file : Regular businesses Due Date : 20th of every month (for turnover above ₹5 crore) Purpose : Report total sales, purchases, tax collected, and tax paid |
| 3. IFF (Invoice Reporting for QRMP Scheme) | Who needs to file : Businesses under the Quarterly Return Monthly Payment (QRMP) scheme Due Date : 13th of every month Purpose : Report B2B invoices if you choose to file sales monthly instead of quarterly |
| 4. GSTR-5 (For Foreign Businesses) | Who needs to file : Non-resident businesses operating in India Due Date : 20th of every month Purpose : Report sales and taxes collected |
| 5. GSTR-6 (For Input Service Distributors – ISD) | Who needs to file : Businesses that distribute tax credits to their branches Due Date : 13th of every month Purpose : Share Input Tax Credit (ITC) with branche |
| 6. GSTR-7 (For TDS Deductors) | Who needs to file : Government departments or businesses required to deduct TDS (Tax Deducted at Source) Due Date : 10th of every month Purpose : Report TDS deducted on payments made |
| 7. GSTR-8 (For E-commerce Operators) | Who needs to file : Online platforms like Amazon, Flipkart, etc., that collect tax from sellers Due Date : 10th of every month Purpose : Report tax collected from online sellers |
Quarterly GST Return Forms to be Filed and Their Purpose
| 1. GSTR-1 (Sales Report) | Who needs to file : Small businesses with annual sales up to ₹5 crore (if they choose the QRMP scheme). Due Date : By the 13th of the month after every quarter. Purpose : To report sales details. |
| 2. GSTR-3B (Tax Summary & Payment) | Who needs to file : Businesses under the QRMP scheme. Due Date : By the 22nd or 24th of the month after the quarter (depending on the state). Purpose : To declare tax, claim input tax credit (ITC), and pay GST. |
| 3. CMP-08 (For Small Dealers) | Who needs to file : Businesses under the Composition Scheme (turnover up to ₹1.5 crore). Due Date : By the 18th of the month after the quarter. Purpose : To pay a fixed tax amount. |
Yearly GST Return Forms to be Filed and Their Purpose
| 1. GSTR-9 (Annual Return) | Who needs to file : Regular businesses under GST Due Date : 31st December of the next financial year Purpose : A summary of your total sales, purchases, taxes paid, and input tax credit (ITC) for the whole year. |
| 2. GSTR-9A (For Small Businesses under Composition Scheme) | Who needs to file : Businesses that opted for the Composition Scheme Due Date : 31st December of the next financial year Purpose : A summary of the quarterly returns (GSTR-4) you filed during the year. |
| 3. GSTR-9C (For Large Businesses – Audit Report) | Who needs to file : Businesses with more than ₹5 crores in annual sales Due Date : 31st December of the next financial year Purpose : A detailed check of your tax data, comparing your GST returns with your financial statements. A Chartered Accountant (CA) needs to verify it. |
Other Important Points
- If you closed your GST account, you must file a final return (GSTR-10).
- If you miss the deadline, you have to pay a late fee of ₹200 per day (₹100 CGST + ₹100 SGST), up to a limit.
Conclusion
A compliance calendar with the Monthly GST Return Filing Due Date for 2025-2026 helps businesses stay organized and avoid penalties. By keeping track of return deadlines, 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 :
Monthly ITR Filing Deadline 2025-26
GST return of GSTR 1 and GSTR 3B
GST returns with multiple GSTINs
Why GST Nil Return is Necessary?
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