GST Calendar 2025-26 India — All Due Dates in One Place
Complete month-wise GST filing calendar for Indian MSMEs and businesses. GSTR-1, GSTR-3B, GSTR-9, QRMP scheme, CMP-08 — every deadline tracked so you never pay a late fee again.
* Dates marked with * are subject to CBIC/CBDT notification and may vary. Always verify on the official portal.
All GST Return Forms — Due Dates at a Glance
Complete reference table of all GST forms, their applicability, and standard due dates for FY 2025-26.
| GST Form | Return Type | Who Files | Frequency | Due Date | Late Fee / Day |
|---|---|---|---|---|---|
| GSTR-1 | Outward Supplies | All registered taxpayers (turnover > ₹5 Cr) | Monthly | 11th of next month | ₹50/day (₹20 for nil) |
| GSTR-1 (QRMP) | Outward Supplies | QRMP filers (turnover ≤ ₹5 Cr) | Quarterly | 13th of month after quarter | ₹50/day (₹20 for nil) |
| GSTR-3B | Summary Return | All regular taxpayers | Monthly | 20th of next month | ₹50/day + 18% interest |
| GSTR-3B (QRMP) | Summary Return | QRMP filers | Quarterly | 22nd (Cat I) / 24th (Cat II) | ₹50/day + 18% interest |
| PMT-06 | Tax Payment Challan | QRMP filers — monthly payment | Monthly | 25th of every month | 18% p.a. interest |
| CMP-08 | Composition Tax Payment | Composition scheme taxpayers | Quarterly | 18th of month after quarter | ₹50/day |
| GSTR-4 | Annual — Composition | Composition taxpayers | Annual | 30th April (following FY) | ₹50/day (max ₹2,000) |
| GSTR-5 | Non-Resident Taxpayers | Non-resident taxable persons | Monthly | 13th of next month | ₹50/day |
| GSTR-5A | OIDAR Services | Online service providers (overseas) | Monthly | 20th of next month | ₹50/day |
| GSTR-6 | ISD Return | Input Service Distributors | Monthly | 13th of next month | ₹50/day |
| GSTR-7 | TDS Return | GST TDS deductors | Monthly | 10th of next month | ₹50/day (reduced to ₹50) |
| GSTR-8 | TCS Return | E-Commerce operators | Monthly | 10th of next month | ₹50/day |
| GSTR-9 | Annual Return | All regular taxpayers (turnover > ₹2 Cr) | Annual | 31st December (following FY) | ₹200/day (max 0.25% of turnover) |
| GSTR-9C | Reconciliation Statement | Taxpayers with turnover > ₹5 Crore | Annual | 31st December (following FY) | ₹200/day |
| GSTR-10 | Final Return | Cancelled GST registration | Once | Within 3 months of cancellation | ₹200/day |
GST Late Fee & Penalty Structure 2025-26
Understand the exact late fees and interest applicable for delayed GST return filing. Knowing these helps you prioritize compliance.
| Return | Type of Return | Late Fee/Day (with tax liability) | Late Fee/Day (Nil return) | Max Late Fee | Interest |
|---|---|---|---|---|---|
| GSTR-1 | Monthly/Quarterly | ₹50/day (₹25 CGST + ₹25 SGST) | ₹20/day | ₹5,000 | None |
| GSTR-3B | Monthly/Quarterly | ₹50/day (₹25 CGST + ₹25 SGST) | ₹20/day | ₹5,000 (varies by turnover) | 18% p.a. on tax |
| CMP-08 | Quarterly | ₹50/day | ₹20/day | ₹5,000 | 18% p.a. |
| GSTR-9 | Annual | ₹200/day (₹100 CGST + ₹100 SGST) | ₹200/day | 0.25% of turnover in state | None |
| GSTR-9C | Annual Recon | ₹200/day | ₹200/day | 0.25% of turnover | None |
| GSTR-7 | TDS Monthly | ₹50/day (reduced) | ₹50/day | ₹2,000 | 18% p.a. |
Consequences of Late Filing
- Late Fee Accumulation ₹50/day
- Interest on Tax Due 18% p.a.
- Excess ITC Penalty 24% p.a.
- ITC Blocked for Buyers Yes
- GSTR-3B Lock (Jul 2025+) Active
- 3-Year Filing Window Strict
How ERP Group Helps
- Auto GSTR-1 Filing Included
- GSTR-3B Auto-Fill Included
- Deadline Reminders Built-in
- ITC Reconciliation Real-time
- E-Invoice Generation One-click
- Penalty Risk: Zero Automated
QRMP Scheme — Who Qualifies & State-Wise Due Dates
The Quarterly Return Monthly Payment scheme simplifies compliance for small taxpayers. Here's everything you need to know.
Who Can Opt for QRMP?
Registered taxpayers with annual aggregate turnover up to ₹5 crore in the previous financial year can opt into the QRMP scheme.
Filing Frequency
Under QRMP: GSTR-1 and GSTR-3B are filed quarterly. However, tax must be paid monthly using the PMT-06 challan by the 25th.
IFF (Invoice Furnishing)
QRMP filers can optionally upload B2B invoices using IFF in months 1 and 2 of each quarter by the 13th of that month — so buyers can claim ITC faster.
How to Switch to QRMP
Login to the GST portal → Services → Returns → QRMP Scheme. You can opt in or opt out at the start of each quarter. Choose wisely — it applies for the full quarter.
Category I States — GSTR-3B Due: 22nd
Category II States — GSTR-3B Due: 24th
Frequently Asked Questions
Most asked questions by Indian MSMEs about GST filing calendars and deadlines.
What is the GST Compliance Calendar and Why Do Indian Businesses Need It?
The GST compliance calendar is a structured, month-wise schedule that tells every GST-registered business in India exactly when to file which returns, when to pay taxes, and what penalties apply for missing deadlines. For Indian MSMEs and businesses, following the GST calendar is not optional — it is a legal requirement under the CGST Act.
Missing even a single GST filing deadline has cascading consequences: late fees accumulate daily, interest is charged on outstanding tax at 18% per annum, your buyers lose the ability to claim Input Tax Credit (ITC) — and from July 2025, GSTR-3B is auto-locked after filing and cannot be modified.
GST Return Types Explained — Which One Does Your Business File?
India's GST system has multiple return forms, each serving a different purpose and applicable to different types of taxpayers. Understanding which return applies to your business is the first step to GST compliance:
- GSTR-1 — Outward supply return. Filed monthly (11th) by businesses with turnover > ₹5 crore, or quarterly (13th) under the QRMP scheme.
- GSTR-3B — Summary return showing net tax liability. Filed monthly (20th) or quarterly (22nd/24th for QRMP). Most critical return for tax payment.
- GSTR-9 — Annual consolidated return. Due 31st December following the financial year. Mandatory for turnover > ₹2 crore.
- GSTR-9C — Self-certified reconciliation statement. Required for businesses with turnover > ₹5 crore. Filed alongside GSTR-9.
- CMP-08 — Quarterly challan for composition scheme taxpayers. Due on 18th of the month following each quarter.
- GSTR-4 — Annual return for composition dealers. Due 30th April following the financial year.
Monthly vs. Quarterly GST Filing — Which is Right for Your Business?
India's GST system gives eligible businesses a choice between monthly and quarterly filing. The right choice depends on your annual turnover and business nature:
- Businesses with annual aggregate turnover above ₹5 crore must file GSTR-1 and GSTR-3B monthly without exception
- Businesses with turnover up to ₹5 crore can opt for the QRMP scheme — quarterly returns with monthly tax payment
- QRMP reduces the number of return filings from 24 per year (GSTR-1 + GSTR-3B) to just 8 per year — significantly reducing compliance burden for small MSMEs
- Even under QRMP, the PMT-06 tax payment challan must be submitted by the 25th of every month
How ERP Group Automates GST Compliance for 5,000+ Indian Businesses
Managing GST compliance manually — tracking 12+ return types, remembering monthly and quarterly deadlines, reconciling GSTR-2B with purchases, and preparing year-end GSTR-9 — is a full-time job. Most Indian MSMEs spend 20–40 hours per month on GST-related work.
ERP Group's cloud accounting platform eliminates this entirely. The system auto-generates GSTR-1, GSTR-3B, and e-invoices directly from billing transactions. Automated reminders alert business owners and their CAs before every deadline. Real-time ITC reconciliation ensures maximum credit utilization. And GSTR-9 preparation at year-end happens automatically from the full year's transaction history.
- Forms Covered (FY 25-26)
- Monthly Returns (Regular)
- QRMP Turnover Limit
- GSTR-9 Threshold
- GSTR-9C Threshold
- Annual Return Deadline
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