GST
GST Return Due Dates FY 2025-26: Complete Calendar with Late Fees
Taxwapsi Editorial Team17 May 2026 3 min read
GST runs on deadlines: miss one and the meter starts — late fees per day, 18% interest, blocked e-way bills, and unhappy buyers whose credit gets delayed. Bookmark this calendar.
Monthly filers (regular scheme)
- GSTR-1 (outward supplies): 11th of the next month
- GSTR-3B (summary + tax payment): 20th of the next month
QRMP scheme (turnover up to ₹5 crore)
- IFF (optional, to pass credit monthly): 13th of next month
- PMT-06 (monthly tax payment): 25th of next month
- GSTR-1 quarterly: 13th of the month after the quarter
- GSTR-3B quarterly: 22nd or 24th of the month after the quarter (state-wise)
Composition scheme
- CMP-08 (quarterly payment): 18th of the month after the quarter
- GSTR-4 (annual return): 30th June of the next financial year
Annual returns
- GSTR-9: 31st December of the next FY (mandatory above ₹2 crore turnover)
- GSTR-9C (reconciliation statement): same date, above ₹5 crore
What a missed deadline actually costs
| Return | Late fee/day | Cap (per return) |
|---|---|---|
| GSTR-1 / 3B (normal) | ₹50 | ₹2,000 (≤₹1.5Cr) · ₹5,000 (₹1.5–5Cr) · ₹10,000 (>₹5Cr) |
| GSTR-1 / 3B (NIL) | ₹20 | ₹500 |
| GSTR-9 | ₹200 (₹50 if ≤₹5Cr) | % of turnover |
Plus interest at 18% per annum on tax paid late — and unlike the fee, interest has no cap. Compute your exact liability with our free GST Late Fee Calculator.
Three rules that save businesses
- NIL months still need returns. Zero sales ≠ zero compliance — NIL late fees accumulate quietly.
- Returns are sequential. One skipped month blocks everything after it.
- 6 months of non-filing = suo-moto cancellation. Restoring a cancelled GSTIN (revocation) is far costlier than filing on time — see our GST Revocation service if you're already there.
Never track a deadline again: our team files GSTR-1 and 3B every period with ITC reconciliation — GST Return Filing plans start at ₹999/quarter.