🔹 Introduction
Staying compliant with GST return filing deadlines is crucial for every registered business. Missing due dates can lead to penalties, late fees, blocked Input Tax Credit (ITC), and even notices from the department.
To help taxpayers plan better, Tech-Tax Solutions presents the GST Compliance Calendar for FY 2025–26, covering all key monthly, quarterly, and annual filings — along with practical reminders, due dates, and tips to stay compliant.
This calendar acts as a one-stop reference for GSTR-1, GSTR-3B, GSTR-9, GSTR-9C, CMP-08, and other forms — ensuring you never miss a deadline again.
🔹 Legal Framework
The GST law mandates timely filing of returns under:
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Section 39 of the CGST Act, 2017 – Furnishing of returns.
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Rule 61, 61A, and 62 of the CGST Rules, 2017 – Prescribes periodic returns (GSTR-1, GSTR-3B, etc.).
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Rule 80 – Annual return and reconciliation statement.
📘 Objective:
To ensure transparent tax reporting, ITC matching, and continuous flow of credits within the GST ecosystem.
🔹 GST Compliance Calendar (FY 2025–26)
📅 For Regular Taxpayers (Turnover > ₹5 Crore)
| Return Type | Form | Periodicity | Due Date | Purpose |
|---|---|---|---|---|
| Outward Supply Return | GSTR-1 | Monthly | 11th of next month | Report B2B, B2C, and export invoices |
| Summary Return & Tax Payment | GSTR-3B | Monthly | 20th of next month | Summary of outward supplies, ITC, and tax payment |
| Annual Return | GSTR-9 | Annually | 31st December following FY | Consolidated summary of the year |
| Reconciliation Statement | GSTR-9C | Annually | 31st December following FY | Self-certified reconciliation with books |
📌 Tip: Always file GSTR-1 before GSTR-3B to ensure proper ITC flow to recipients.
📅 For Small Taxpayers (Turnover ≤ ₹5 Crore) – QRMP Scheme
| Return Type | Form | Periodicity | Due Date | Remarks |
|---|---|---|---|---|
| Outward Supply (IFF) | Invoice Furnishing Facility | Monthly (optional) | 13th of next month | Upload B2B invoices for ITC visibility |
| Summary Return | GSTR-3B | Quarterly | 22nd or 24th of month after quarter | Based on state (A or B category) |
| Tax Payment | PMT-06 | Monthly | 25th of next month | Fixed sum or self-assessment basis |
💡 Note: Non-filing for two consecutive tax periods leads to e-way bill blockage.
📅 For Composition Dealers
| Return Type | Form | Periodicity | Due Date | Purpose |
|---|---|---|---|---|
| Statement-cum-Challan | CMP-08 | Quarterly | 18th of month after quarter | Summary of turnover and tax payment |
| Annual Return | GSTR-4 | Annually | 30th April following FY | Consolidated summary for the year |
📅 For Non-Resident, ISD, and TDS/TCS Deductors
| Return Type | Form | Due Date | Applicability |
|---|---|---|---|
| Non-Resident Return | GSTR-5 | 20th of next month | Non-resident taxable person |
| ISD Return | GSTR-6 | 13th of next month | Input Service Distributor |
| TDS Return | GSTR-7 | 10th of next month | TDS deductors under Section 51 |
| TCS Return | GSTR-8 | 10th of next month | E-commerce operators under Section 52 |
🔹 Key Annual Filings for FY 2024–25 (Due in FY 2025–26)
| Form | Particulars | Due Date (FY 2024–25) |
|---|---|---|
| GSTR-9 | Annual Return | 31st December 2025 |
| GSTR-9C | Reconciliation Statement | 31st December 2025 |
| GSTR-10 | Final Return (on cancellation) | Within 3 months of cancellation |
🔹 Late Fees & Interest for Delay
| Default | Provision | Penalty / Late Fee |
|---|---|---|
| Late filing of GSTR-1 or GSTR-3B | Section 47 | ₹50 per day (₹25 CGST + ₹25 SGST) – Max 0.25% of turnover |
| NIL return delay | Section 47 | ₹20 per day (₹10 CGST + ₹10 SGST) |
| Interest on tax delay | Section 50 | 18% per annum on unpaid tax |
| Incorrect ITC claim | Section 73/74 | Reversal + interest + penalty |
📊 Pro Tip: Filing NIL returns on time maintains compliance rating and prevents e-way bill blocking.
🔹 Best Practices for GST Compliance
✅ Maintain a monthly compliance tracker or digital calendar.
✅ Reconcile GSTR-1, 3B, and 2B monthly to avoid ITC mismatch.
✅ File returns even if no business activity (NIL return).
✅ Verify supplier compliance to avoid ITC blockage under Rule 37A.
✅ Regularly check notices on GST portal under “View Additional Notices.”
🔹 Automation Tip
Using Tech-Tax Solutions’ GST Compliance Automation Service, you can:
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Get email and WhatsApp reminders before every due date.
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Automatically track GSTR-2B ITC mismatches.
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Generate reconciliation reports instantly.
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Ensure 100% on-time filings.
📌 Result: Reduced penalties, improved cash flow, and smooth audit readiness.
🔹 FAQs
Q1. What happens if I miss GSTR-3B filing for two months?
➡️ Your e-way bill generation will be blocked, and late fees will apply until filing.
Q2. Do I need to file GSTR-1 if there are no sales?
➡️ Yes, you must file a NIL GSTR-1 to remain compliant.
Q3. Can due dates differ by state?
➡️ Yes, under QRMP, due dates (22nd or 24th) depend on your state’s category.
Q4. Are GSTR-9 and GSTR-9C mandatory for all taxpayers?
➡️ GSTR-9 is mandatory for turnover above ₹2 crore; GSTR-9C for turnover above ₹5 crore.
Q5. How can Tech-Tax Solutions help?
➡️ We provide automated reminders, filing support, reconciliation, and audit compliance services across India.
🔹 Conclusion
Timely and accurate filing is the backbone of GST compliance.
By following this GST Compliance Calendar 2025–26, businesses can avoid penalties, ensure ITC flow, and maintain a good compliance rating.
📌 Stay proactive — contact Tech-Tax Solutions – Quality, Trust & Expertise for complete GST filing automation and reconciliation assistance.
