GST Filing Deadlines and Compliance Calendar for FY 2025-26
Why a Compliance Calendar Matters
GST compliance involves multiple returns with different deadlines. Missing a deadline results in late fees (Rs 50 per day for GSTR-1 and GSTR-3B, capped at Rs 10,000 per return), interest on unpaid tax (18% per annum), and potential impact on your compliance rating. For CA firms managing multiple clients, one missed deadline multiplies into a significant operational and financial risk. A structured compliance calendar is the simplest way to prevent this.
GSTR-1: Outward Supplies
GSTR-1 reports your outward supplies (sales) for the period. Monthly filers must submit by the 11th of the following month. Quarterly filers under the QRMP scheme submit by the 13th of the month following the quarter. For FY 2025-26, the quarterly due dates are: 13th July 2025 (Q1: Apr-Jun), 13th October 2025 (Q2: Jul-Sep), 13th January 2026 (Q3: Oct-Dec), and 13th April 2026 (Q4: Jan-Mar).
GSTR-3B: Summary Return and Tax Payment
GSTR-3B is the summary return where you declare your output tax, claim ITC, and pay the net tax due. Monthly filers submit by the 20th of the following month. Under the QRMP scheme, tax is paid monthly via PMT-06 by the 25th, and the quarterly GSTR-3B is due by the 22nd or 24th of the month following the quarter (depending on the state). Ensure you know which category each of your entities falls into.
GSTR-9 and GSTR-9C: Annual Returns
GSTR-9 is the annual return summarising all monthly/quarterly returns for the year. It is due by 31st December of the following financial year — so for FY 2025-26, the deadline is 31st December 2026. GSTR-9C is the reconciliation statement between the audited financial statements and the annual return. It is mandatory for taxpayers with turnover above Rs 5 crore and is due on the same date as GSTR-9.
Other Important Deadlines
ITC reversal for non-payment to suppliers within 180 days must be done in the return for the month in which the 180-day period expires. The deadline to claim ITC for a financial year is the earlier of: 30th November of the following year, or the date of filing the annual return. TDS under GST (Section 51) is due by the 10th of the following month. Keep these secondary deadlines on your calendar as well.
Staying on Top of Deadlines
The most reliable approach is to use a compliance calendar that shows all deadlines across all your entities in a single view. Filter by client, status, or due date. Set up alerts for upcoming deadlines. Assign tasks to team members. Finscriber’s compliance calendar (releasing soon) will aggregate all GST, TDS, and income tax deadlines across your portfolio — turning compliance management from a spreadsheet exercise into a managed workflow.