Essential GST Filing Deadlines and Calendar for 2025-26

Staying informed about Goods and Services Tax (GST) compliance dates is crucial for all registered businesses and professionals. Meeting these deadlines for GST returns and other statutory forms helps avoid penalties like interest or late fees. This guide provides a comprehensive overview of important GST dates and the calendar for the financial years 2025-26.

Annual GST Compliance Calendar

This section provides a summary of the yearly GST compliance requirements.

GST Due Dates in October 2025

Here is a quick reference to the GST calendar for October 2025:

Note: Small taxpayers, defined as those with a turnover up to Rs.5 crore in the previous financial year, have until 31st October 2025 to opt into or out of the Quarterly Return filing and Monthly Payment of taxes (QRMP) scheme for the October-December 2025 quarter. The mentioned due dates are subject to changes issued by the relevant department.

#Category X includes: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.

##Category Y includes: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and New Delhi.

Overview of the GST Return Filing Structure

Regular Taxpayers

Businesses and professionals registered under GST are generally required to file GSTR-1 and GSTR-3B monthly if their annual aggregate turnover in the financial year exceeds Rs.5 crore (this threshold was Rs.1.5 crore until December 2020). Taxpayers with lower turnover had the option for quarterly GSTR-1 filing while continuing monthly GSTR-3B until December 2020. Starting from January 1, 2021, taxpayers with an annual turnover up to Rs.5 crore can choose the Quarterly Return filing and Monthly Payment of taxes (QRMP) scheme. Under this scheme, both GSTR-1 and GSTR-3B are filed quarterly, with estimated monthly tax payments. Additionally, an Invoice Furnishing Facility (IFF) is available for quarterly GSTR-1 filers to upload their B2B outward supply documents. Auto-drafted returns like GSTR-2A and GSTR-2B assist taxpayers in claiming eligible input tax credit within their GSTR-3B.

Composition Taxable Persons

Individuals registered under the composition scheme must pay tax quarterly using Form CMP-08, providing basic details. They are also required to file a revised GSTR-4 annually by June 30th.

Returns for Specific Transactions/Persons

Specific GST returns such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7, and GSTR-8 are designated for particular types of transactions under GST.

Latest News on GST Return Due Date Extensions

This section provides updates regarding recent announcements and notifications concerning due date extensions for various GST returns and forms.

October 18, 2025

The monthly GSTR-3B due date for September 2025 has been extended from October 20, 2025, to October 25, 2025. Similarly, the quarterly GSTR-3B for Q2 of FY'26 saw an extension from October 22/24, 2025, to October 25, 2025. The Central Board of Indirect Taxes and Customs (CBIC) notified these changes via CGST notification no. 17/2025 on October 18, 2025.

August 21, 2025

Due to heavy rains in parts of Maharashtra, the government extended the GSTR-3B due date for July 2025 from August 20 to August 27, 2025. This relief was provided to registrants in Mumbai (City), Mumbai (sub-urban), Thane, Raigad, and Palghar, as per CGST notification 12/2025 issued on August 20, 2025.

January 10, 2025

Due dates for monthly and quarterly GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7, and GSTR-8 returns for the month/quarter ending December 31, 2024, were extended as follows:

• GSTR-7 & GSTR-8: File by January 12, 2025
• GSTR-1 (Monthly): File by January 13, 2025
• GSTR-5 & GSTR-6: File by January 15, 2025
• GSTR-1 (QRMP): File by January 15, 2025
• GSTR-3B (Monthly): File by January 22, 2025
• GSTR-3B (QRMP): File by January 24, 2025, for Category X States/UT or January 26, 2025, for Category Y States/UT.

Category X includes: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union Territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.

Category Y includes: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh, and New Delhi.

December 10, 2024

The government extended the GSTR-3B due date for October 2024 until December 11, 2024, for registered individuals in Murshidabad, West Bengal.

November 27, 2024

The GSTR-3B due date for October 2024 was extended until November 13, 2024, for registered individuals in Manipur.

Upcoming GST Return Due Dates

Due dates for GST return filings can be extended through official orders or notifications. Here is a compilation of upcoming GST return due dates to help you stay compliant.

Return-wise GST Calendar

GSTR-1

Quarterly Filing (Applicable for taxpayers with annual turnover up to Rs.5 crore who opt for quarterly filing)

Taxpayers under the QRMP scheme can utilize the Invoice Furnishing Facility (IFF) to upload B2B invoices monthly. Otherwise, monthly filing is required.

Monthly Filing (Mandatory for taxpayers with annual turnover over Rs.5 crore or those not opting for the QRMP scheme, if eligible)

GSTR-2 and GSTR-3

The submission of these forms is currently suspended.

GSTR-3B

GSTR-3B is a summary return that all taxpayers, except those under the composition scheme, must file monthly. However, since January 1, 2021, taxpayers with an annual aggregate turnover of up to Rs.5 crore can choose a quarterly filing option under the QRMP scheme.

For aggregate turnover exceeding Rs.5 crore in the previous financial year

For aggregate turnover up to Rs.5 crore in the previous financial year

1. Not opting for the QRMP scheme

2. Opting for the QRMP scheme

CMP-08

GSTR-4

The GSTR-4 return for FY 2024-25 was due by June 30, 2025. The GSTR-4 return for FY 2025-26 is due by June 30, 2026.

GSTR-5

Summary of outward taxable supplies and tax payable by non-resident taxable persons:

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) providers:

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

GSTR-9 and Self-certified GSTR-9C

The GSTR-9 annual returns and GSTR-9C self-certified reconciliation statement due dates are:

• FY 2024-25 - December 31, 2025
• FY 2025-26 - December 31, 2026

Key GST Form Due Dates

ITC-04

Half-yearly ITC-04, filed by manufacturers to report goods sent to or received from a job worker with a turnover exceeding Rs.5 crore, is due as follows:

Yearly ITC-04, filed by manufacturers for goods sent to or received from a job worker with a turnover up to Rs.5 crore, is due as follows:

CMP-02

This form is used to opt into the composition scheme under Section 10 of the CGST Act and CGST (Rate) notification no. 2/2019 dated March 7, 2019. It must be filed by March 31st at the start of each financial year. The due date for CMP-02 for FY 2025-26 was March 31, 2025.

ITC-03

This form is for reversing Input Tax Credit from previous years if a person newly opts for the composition scheme for a financial year, or when an item on which ITC was claimed becomes exempt before the ITC is utilized. It must be filed within 60 days from the date of filing CMP-02 in the former scenario. The due date for ITC-03 for FY 2025-26 was May 31, 2025.

CMP-03

Taxpayers must inform the government about the stock they held on the day they first opted into the composition scheme. This form must be filed within 90 days from the date of filing CMP-02.

TRAN-01

All individuals registered before GST can transfer their pre-GST input tax credits from central excise and service tax laws into the GST regime by submitting Form TRAN-01. A further extension until August 31, 2020, was granted to those unable to submit pre-GST tax credit details before earlier deadlines due to technical problems on the GST portal. The government also provided a special window for filing TRAN-1 between October 1, 2022, and November 30, 2022, for those who experienced technical glitches.

TRAN-02

This form pertains to transitional or pre-GST input tax credit under GST and is filed after TRAN-01. It applies to taxpayers who lack invoices or documents for tax credits claimed from the pre-GST regime on their closing stock as of June 30, 2017. The due date for TRAN-02 is one month from the date of filing TRAN-01. This was extended to September 30, 2020, via CGST notification no. 55/2020 dated June 27, 2020, for taxpayers facing technical difficulties on the GST portal, as per CGST Notification no. 02/2020-CT dated January 1, 2020, and CGST order no. 01/2020 dated February 7, 2020. The government also granted a special window for filing TRAN-2 between October 1, 2022, and November 30, 2022, for those who faced technical issues.

RFD-11 (LUT)

The Letter of Undertaking (LUT) in Form RFD-11 must be filed by GST-registered exporters annually by March 31st at the beginning of each financial year to export goods or services without paying Integrated Goods and Services Tax (IGST). The reference number from this form must be cited in export documents for every transaction. The due date for filing RFD-11 (LUT) for FY 2025-26 was March 31, 2025.

It is vital to mark these dates in your calendar to ensure timely compliance. If a GST filing date is missed, ensure that tax payment is made along with any applicable late fees.