Missing GST return due dates means heavy late fees and interest. This complete calendar covers all GST returns for FY 2025-26 with due dates, applicability, and consequences of late filing.
GSTR-1 Due Dates (Outward Supplies)
- Monthly filers (turnover > Rs 5 crore): 11th of next month
- Quarterly filers (QRMP – turnover up to Rs 5 crore): 13th of month after quarter end
- Late fee: Rs 50 per day (Rs 25 CGST + Rs 25 SGST), Rs 20 per day for NIL return
GSTR-3B Due Dates (Summary Return)
- Monthly filers: 20th of next month
- QRMP filers: 22nd or 24th of month after quarter (depends on state)
- Late fee: Rs 50 per day, max Rs 5,000
- Interest on late tax payment: 18% per annum
GSTR-9 Annual Return
- Applicable if annual turnover exceeds Rs 2 crore
- Due date: December 31 following financial year end
- For FY 2024-25: due by Dec 31, 2025
- Late fee: Rs 200 per day, max 0.5% of turnover
GSTR-9C Reconciliation Statement
- Applicable if turnover exceeds Rs 5 crore
- Self-certified statement (no auditor needed since FY 2020-21)
- Filed along with GSTR-9 by Dec 31
- Reconciles GSTR-9 with audited financials
GSTR-4 (Composition Scheme)
- Annual return for composition taxpayers
- Due date: April 30 following financial year
- For FY 2024-25: due by April 30, 2025
- Plus quarterly CMP-08 by 18th of month after quarter
CMP-08 (Quarterly Statement)
- For composition taxpayers
- Tax payment statement per quarter
- Due date: 18th of month after quarter end
- Used to pay tax in lieu of regular returns
Common Late Filing Consequences
- Late fee per day (varies by return type)
- Interest at 18% per annum on tax dues
- Notice from GST department
- GSTIN suspension after 6 months of non-filing
- Cancellation of registration after continued default
- Restricted from filing future returns
- ITC blocked for recipient buyers
How to Avoid Missing Deadlines
- Set calendar reminders 5 days before due date
- Maintain monthly books of accounts
- Reconcile GSTR-2B with purchase register monthly
- Use accounting software with GST compliance
- Hire a GST consultant for monthly filing
- Subscribe to GST due date alerts
Why Choose My Insta Biz?
- Expert CA & CS team
- 100% online process
- Fast turnaround time
- Pan India service
- Transparent pricing
- 24×7 WhatsApp support
Get started today — Apply for GST Return Filing here or call us at +91 94148 83452.