Compliance Calendar March 22, 2026 5 min read

Never Miss a Deadline: Essential GST Filing Dates for 2025-26

The complete calendar of GSTR-1, GSTR-2B generation, and GSTR-3B payment deadlines for FY 2025-26. Every CA needs this pinned.

GSTR-1 Due Date GSTR-2B Generation Date GSTR-3B Payment Deadline GST Calendar 2025-26 GST Filing Schedule

⚡Key Takeaways

  • 1GSTR-1 is due by the 11th of every month for monthly filers, or by the 13th of the month following the quarter for QRMP filers.
  • 2GSTR-2B is auto-generated on the 14th of every month — this is the ITC statement buyers must reconcile against.
  • 3GSTR-3B is due by the 20th of every month (or 22nd/24th for smaller taxpayers in specific states).
  • 4Late filing penalties: ₹50/day (₹20 for nil returns) up to a maximum of ₹10,000 per return period.
  • 5GSTR-9 (Annual Return) is due by December 31st of the following financial year.

1.GSTR-1: Outward Supply Filing Dates

GSTR-1 is the return for reporting all outward supplies (sales). It directly impacts the buyer's GSTR-2B — any invoice not uploaded in GSTR-1 will not appear in the buyer's ITC statement.

MonthMonthly Filer Due DateQRMP Due Date
April 2025May 11, 2025—
May 2025June 11, 2025—
June 2025 (Q1)July 11, 2025July 13, 2025
July 2025August 11, 2025—
August 2025September 11, 2025—
September 2025 (Q2)October 11, 2025October 13, 2025
October 2025November 11, 2025—
November 2025December 11, 2025—
December 2025 (Q3)January 11, 2026January 13, 2026
January 2026February 11, 2026—
February 2026March 11, 2026—
March 2026 (Q4)April 11, 2026April 13, 2026

QRMP Scheme

Businesses with turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme. They file GSTR-1 quarterly but pay tax monthly via PMT-06 by the 25th.

2.GSTR-2B: Auto-Generated ITC Statement

GSTR-2B is not filed — it is automatically generated by the GST portal on the 14th of every month. It pulls data from your suppliers' GSTR-1 filings and shows your eligible Input Tax Credit.

Statement PeriodGSTR-2B Available OnData Coverage
April 2025May 14, 2025Invoices filed Apr 12 – May 11
May 2025June 14, 2025Invoices filed May 12 – Jun 11
June 2025July 14, 2025Invoices filed Jun 12 – Jul 11
July 2025August 14, 2025Invoices filed Jul 12 – Aug 11
August 2025September 14, 2025Invoices filed Aug 12 – Sep 11
September 2025October 14, 2025Invoices filed Sep 12 – Oct 11
October 2025November 14, 2025Invoices filed Oct 12 – Nov 11
November 2025December 14, 2025Invoices filed Nov 12 – Dec 11
December 2025January 14, 2026Invoices filed Dec 12 – Jan 11
January 2026February 14, 2026Invoices filed Jan 12 – Feb 11
February 2026March 14, 2026Invoices filed Feb 12 – Mar 11
March 2026April 14, 2026Invoices filed Mar 12 – Apr 11

3.GSTR-3B: Monthly Summary & Tax Payment

GSTR-3B is the monthly return where you declare output tax liability, claim ITC, and pay net tax. Due dates vary by state category and turnover.

CategoryDue DateApplicable To
Turnover > ₹5 crore20th of following monthAll states
Turnover ≤ ₹5 crore (Category A)22nd of following monthChhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, AP, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep
Turnover ≤ ₹5 crore (Category B)24th of following monthHimachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, WB, Jharkhand, Odisha, J&K, Ladakh, Chandigarh, Delhi

4.Annual Return & Audit Dates

ReturnDue DateWho Must File
GSTR-9 (Annual)December 31, 2026All regular taxpayers for FY 2025-26
GSTR-9C (Self-Certified Reconciliation)December 31, 2026Turnover above ₹5 crore
GSTR-4 (Composition Annual)April 30, 2026Composition dealers for FY 2025-26

5.Penalty for Late Filing

ScenarioPenalty
Late GSTR-1₹50/day (₹25 CGST + ₹25 SGST) capped at ₹10,000
Late GSTR-3B₹50/day + 18% annual interest on outstanding tax
Late Nil Returns₹20/day (₹10 CGST + ₹10 SGST) capped at ₹10,000
Late GSTR-9₹200/day (₹100 CGST + ₹100 SGST) capped at 0.5% turnover

Pro Tip for CAs

Set up automated reconciliation between the 14th (GSTR-2B generation) and 20th (GSTR-3B due date) of every month. This gives you a 6-day window to catch mismatches, nudge vendors for corrections, and claim accurate ITC in GSTR-3B. Tools like ReconGST automate this entire 6-day window workflow.

Conclusion

Missing GST filing dates is one of the most expensive compliance mistakes an Indian business can make. The penalty structure is designed to be punitive, and the cascading effect on ITC claims can cost far more than the fine itself. Bookmark this calendar, set reminders, and consider automated reconciliation tools to stay ahead of every deadline.

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