GST Calendar 2025: Key Compliance Dates and Filing Deadlines

The Goods and Services Tax (GST) is a crucial component of India’s tax system, impacting businesses of all sizes. To stay compliant and avoid penalties, businesses must adhere to the GST filing deadlines outlined in the GST calendar. This structured timeline helps taxpayers track monthly, quarterly, and annual filing obligations, ensuring seamless tax compliance.

GST compliance is essential for businesses to operate smoothly, avoid interest charges, and maintain a good financial standing. Missing deadlines can result in penalties, late fees, and legal complications. The GST calendar serves as a ready reference for businesses, helping them stay updated with all return filing requirements.

In this guide, we will explore the GST calendar in detail, covering monthly, quarterly, and annual return filing deadlines. We will also discuss key compliance dates and essential tips for maintaining GST compliance. Understanding the GST calendar will help businesses plan their tax filings efficiently, ensuring hassle-free compliance with India’s tax regulations.

Introduction to GST calendar

The GST calendar is a structured schedule that outlines important GST return filing dates for businesses registered under the GST regime. It ensures that taxpayers file their GST returns within stipulated deadlines, avoiding penalties and legal issues.

The GST calendar includes dates for various returns, such as GSTR-1, GSTR-3B, GSTR-4, and GSTR-9. Each return serves a different purpose, ranging from reporting sales and purchases to annual reconciliations. Depending on the turnover and business type, taxpayers must adhere to specific filing frequencies—monthly, quarterly, or annually.

For instance, businesses with a turnover exceeding Rs. 5 crores must file GSTR-1 and GSTR-3B monthly, whereas smaller businesses can opt for quarterly filings under the QRMP scheme. Similarly, composition taxpayers have different filing requirements, such as GSTR-4, which is filed annually.

The GST calendar helps businesses stay organised, ensuring they do not miss any critical deadlines. It is particularly beneficial for accountants, tax consultants, and business owners who need to manage multiple returns efficiently. To learn more about GST, you can visit Bajaj Finserv.

Importance of GST calendar

Following the GST calendar is crucial for businesses as it helps in timely tax compliance and financial planning. Here is why it is essential:

• 1. Avoiding penalties and interest: Late filing of GST returns attracts penalties and interest charges. The GST calendar ensures businesses meet deadlines to avoid unnecessary costs
• 2. Streamlining cash flow management: Timely GST payments help businesses plan their finances better, ensuring they allocate funds for tax obligations without affecting daily operations
• 3. Maintaining good financial records: Regular filing of GST returns ensures businesses maintain accurate records, which is helpful for audits and financial assessments
• 4. Ensuring seamless input tax credit (ITC) claims: Businesses can claim input tax credit only if they file returns on time. Delayed filings can lead to ITC mismatches and unnecessary tax liabilities
• 5. Enhancing business credibility: Regular GST compliance improves a business’s reputation and makes it easier to secure loans, funding, and partnerships
• 6. Avoiding legal complications: Non-compliance with GST deadlines can result in notices from tax authorities, audits, and even business restrictions. Following the GST calendar prevents such risks

Key GST compliance dates

GST compliance is crucial for businesses to avoid penalties, interest charges, and legal issues. Adhering to key GST filing deadlines ensures smooth operations and financial stability. Below are the essential GST compliance dates:

• 1. 10th of every month
• Due date for filing GSTR-7, which is applicable for businesses deducting TDS under GST
• Due date for GSTR-8, which is mandatory for e-commerce operators collecting Tax Collected at Source (TCS)
• 2. 11th of every month
• Businesses with an annual turnover exceeding Rs. 5 crores must file GSTR-1, which reports outward supplies (sales)
• 3. 13th of every month
• Taxpayers under the QRMP scheme must submit their Invoice Furnishing Facility (IFF) for the previous month
• Input Service Distributors (ISD) must file GSTR-6 to distribute input tax credit
• 4. 20th of every month
• GSTR-3B, a self-declared summary return, must be filed by regular taxpayers who file monthly
• 5. 22nd or 24th of every month
• Quarterly GSTR-3B filings are due under the QRMP scheme, based on the state of registration
• 6. 31st December
• Deadline for GSTR-9 (annual return) and GSTR-9C (reconciliation statement) for businesses with a turnover exceeding Rs. 5 crores

Missing these deadlines may result in penalties, late fees, and restrictions on claiming Input Tax Credit (ITC). Staying compliant with GST compliance requirements ensures businesses avoid unnecessary financial liabilities.

Monthly GST return deadlines

For businesses registered under GST, monthly return filings are crucial for tax compliance. Regular taxpayers must file various GST returns on time to report sales, purchases, and tax liabilities. Below are the key monthly GST return deadlines:

• 1. GSTR-1 (Sales Return) – 11th of every month
• Businesses with a turnover above Rs. 5 crores must file GSTR-1 every month
• It reports outward supplies, including taxable, exempt, and zero-rated sales
• 2. GSTR-3B (Summary Return) – 20th of every month
• A self-declared summary return that provides details of total sales, input tax credit, and tax payments
• Monthly filers must submit GSTR-3B by the 20th of each month
• 3. GSTR-7 (TDS Return) – 10th of every month
• Businesses deducting TDS under GST must file GSTR-7 by the 10th of each month
• It details TDS deductions, payments, and claims
• 4. GSTR-8 (E-commerce Return) – 10th of every month
• E-commerce operators must file GSTR-8 to report TCS collected on behalf of sellers
• Helps in tracking and reconciling sales through e-commerce platforms

Following the GST calendar ensures timely compliance, avoiding penalties and interest.

Quarterly GST filing schedule

The Quarterly Return Monthly Payment (QRMP) scheme allows businesses with an annual turnover of up to Rs. 5 crores to file GST returns every quarter instead of monthly. This reduces compliance burden while enabling monthly tax payments. Businesses opting for QRMP must adhere to the following filing schedule:

• 1. GSTR-1 – 13th of the month following the quarter
• Businesses under QRMP must file GSTR-1 quarterly to report outward supplies (sales)
• Due dates:
• April-June quarter – 13th July
• July-September quarter – 13th October
• October-December quarter – 13th January
• January-March quarter – 13th April
• 2. GSTR-3B – 22nd or 24th of the month following the quarter
• GSTR-3B must be filed quarterly, with the due date depending on the state of registration:
• 22nd of the following month – For taxpayers in Category 1 states
• 24th of the following month – For taxpayers in Category 2 states

The QRMP scheme simplifies compliance, reducing filing frequency while ensuring smooth tax payments. Businesses must ensure timely GST filings to avoid penalties and interest.

Annual GST returns overview

All registered businesses must file annual GST returns to summarise yearly tax transactions. These filings help reconcile tax liabilities and ensure compliance. Below are the key annual GST returns and their due dates:

• 1. GSTR-9 – Due on 31st December
• Mandatory for all regular taxpayers under GST
• Summarises outward and inward supplies, input tax credit (ITC), and tax paid during the financial year
• 2. GSTR-9C – Reconciliation statement for businesses above Rs. 5 crores
• Applicable to businesses with an annual turnover exceeding Rs. 5 crores
• Serves as an audit report, reconciling data from GSTR-9 with the taxpayer’s financial statements
• 3. GSTR-9B – Filed by e-commerce operators
• Required for e-commerce platforms that collect Tax Collected at Source (TCS)
• Ensures accurate tax reporting for online transactions

Filing annual GST returns accurately is crucial to avoid penalties and compliance issues. Learn more about GST return here.

Tips for staying GST-compliant

Ensuring GST compliance is crucial for businesses to avoid penalties and maintain smooth operations. Non-compliance can lead to fines, interest charges, and disruptions in business processes. Here are some essential tips to help businesses stay GST-compliant:

• 1. Maintain a GST filing calendar
• Keep track of monthly, quarterly, and annual GST return deadlines to avoid late fees
• Use reminders or digital tools to ensure timely filing
• Regularly check updates on GST due dates, as the government may revise them
• 2. Use GST software to automate tax calculations and filings
• Implement GST-compliant accounting software to automate return filing and tax calculations
• Ensure the software integrates with your business systems for accurate invoice generation and tax computation
• Many GST software solutions also provide alerts for upcoming deadlines
• 3. Reconcile invoices regularly to prevent mismatches
• Cross-check purchase and sales invoices with GSTR-2A/GSTR-2B to avoid mismatches
• Mismatches can lead to input tax credit (ITC) discrepancies, affecting your cash flow
• Conduct periodic reconciliation to ensure compliance with GST records
• 4. Consult a tax expert for accurate compliance
• GST regulations may change frequently, so consulting a tax expert or GST consultant can help businesses stay updated
• Experts can assist with complex GST filings, audits, and compliance strategies
• 5. Ensure timely GST payments to avoid penalties
• File GSTR-3B on time to prevent interest charges and penalties
• Businesses must deposit tax dues within the specified deadlines to maintain compliance

By following these practices, businesses can ensure smooth GST compliance and avoid unnecessary financial burdens.

Conclusion

Staying compliant with GST regulations is essential for every business in India. Understanding the GST calendar, including monthly, quarterly, and annual return deadlines, helps businesses avoid penalties and ensures seamless tax filing. Regular updates on GST compliance are crucial as tax laws and deadlines may change over time.

Using GST filing software, reconciling invoices, and consulting tax professionals can make the compliance process easier. Businesses should also maintain accurate records and adhere to the GST return filing schedule to claim input tax credit without any issues.

For businesses needing financial support for tax payments, a business loan can help manage cash flow effectively. Staying GST-compliant ensures long-term success and smooth business operations.