For every business registered under GST, missing a filing deadline can lead to late fees, interest, and system-generated notices. Whether you’re a start-up, freelancer, e-commerce seller, or CFO of a mid-size company, tracking your GST due dates is non-negotiable.
To simplify this, we’ve created a one-page GST Compliance Calendar for FY 2025–26 covering GSTR-1, GSTR-3B, CMP-08, GSTR-9, GSTR-9C, and other key forms — updated for the latest frequency cycles and QRMP scheme.
Download the Free PDF version at the end of this blog.
Legal Reference
- CGST Act, 2017
- Rule 61 & Rule 62 of CGST Rules for return filing
- GSTN Circulars on QRMP scheme and annual returns
Monthly Due Dates: Standard Filers (Turnover > ₹5 Cr or Monthly Opted)
| Return | Description | Due Date |
|---|---|---|
| GSTR-1 | Outward Supplies | 11th of next month |
| GSTR-3B | Summary Return with Tax Payment | 20th of next month |
| GSTR-5 | For Non-resident taxable persons | 20th of next month |
| GSTR-6 | For Input Service Distributors | 13th of next month |
QRMP Scheme Due Dates (Quarterly Filers)
| Return | Description | Due Date |
|---|---|---|
| GSTR-1 (Quarterly) | Outward Supplies | 13th of month after quarter end |
| GSTR-3B (Quarterly) | Summary Return | 22nd or 24th of month after quarter (state-wise split) |
| PMT-06 | Monthly Payment for QRMP | 25th of next month |
Composition Scheme (CMP-08 & GSTR-4)
| Form | Description | Due Date |
|---|---|---|
| CMP-08 | Quarterly Statement-Cum-Challan | 18th of month after quarter |
| GSTR-4 | Annual Return for Composition Dealers | 30th April (next FY) |
Annual Returns & Reconciliation
| Return | Description | Due Date |
|---|---|---|
| GSTR-9 | Annual Return (for turnover > ₹2 Cr) | 31st December of next FY |
| GSTR-9C | Reconciliation Statement & Certification | 31st December of next FY |
Other Important Dates to Track
- Letter of Undertaking (LUT) Renewal: 31st March
- Revocation of Cancelled GSTIN: Within 30 days of cancellation
- ITC Reversal Timeline: Before 30th November of following year
- Amendments to Previous Returns: Latest by 30th November of next FY
Key Points for 2025–26
- QRMP continues: You can opt in or out every quarter on the GST portal
- e-Invoicing is now mandatory for businesses with turnover above ₹1 crore
- Annual return filing mandatory if turnover exceeds ₹2 crore
- Late fee auto-populated: Cannot file returns without paying it first
Best Practices to Stay Compliant
- Mark calendar reminders 5 days before every due date
- Auto-reconcile GSTR-1 with books of accounts and e-invoices
- Keep a separate GST dashboard inside your accounting software
- Download GSTR-2B monthly to track ITC eligibility
- Review late fee and interest reports monthly
- Have a backup return-filing partner in case of tech issues
Conclusion
Staying ahead of GST deadlines isn’t just about avoiding penalties — it’s about maintaining seamless operations, smooth input tax credit flow, and building investor-grade compliance. Use this calendar as your finance team’s command center for GST filings in FY 2025–26.
Call to Action and Disclaimer
Need help tracking GST filings or setting up a compliance workflow for your business?
Schedule a meeting with our Chartered Accountant, Anshul Goyal, by visiting:
Disclaimer: I am Anshul Goyal, a Chartered Accountant licensed with ICAI, India. This blog is for informational purposes and does not constitute legal advice.
Frequently Asked Questions
1. Can I revise a GSTR-3B return if I miss an invoice?
No. You can only adjust the difference in a future return.
2. Is annual return (GSTR-9) mandatory for all businesses?
It is mandatory for those with turnover above ₹2 crore.
3. What happens if I miss GSTR-1 or 3B deadlines?
You may face late fees, interest, and system lock-in from filing future returns.
4. How do I switch to the QRMP scheme?
You can opt in or out on the GST portal at the beginning of each quarter.
5. Do I need to file returns during months with no sales?
Yes. Nil returns must still be filed to stay compliant.