2025 26 GST Calendar You Can Save Important GST Due Dates List

If you manage a GSTIN, you already know the real problem is not filing a return. The real problem is missing the right date, especially when your business is juggling sales, purchases, bank entries, vendor follow-ups, and reconciliations at the same time.

That’s exactly why a GST Calendar 2025-26 matters. It gives you a predictable compliance rhythm, helps you plan payments in advance, and reduces the risk of late fees and interest. It also makes your accountant’s job easier because records get closed on time, mismatches get fixed early, and your GST returns stop becoming a last-week emergency.

One more reality: due dates can be extended by CBIC/GST authorities, so it’s smart to treat this calendar as your “default schedule” and still watch for extensions in specific months. But when you have the default dates saved, you’re never starting from zero.

This guide is written in a clean, practical style. You can save it, share it with your finance team, and use it as a monthly checklist for FY 2025-26.

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How to identify which GST due dates apply to you

Most confusion happens because different taxpayers file different returns. The simplest way to get clarity is to identify your registration type and turnover category, because your filing frequency changes based on this.

Regular taxpayers mainly deal with GSTR-1 and GSTR-3B. If turnover is higher, filing is usually monthly. If turnover is up to a certain threshold and you choose QRMP, you file quarterly but still manage monthly tax payments in between.

Composition taxpayers follow a different track, commonly using CMP-08 quarterly and GSTR-4 annually.

Then there are special categories like non-resident taxable persons, input service distributors, TDS/TCS filers, and OIDAR service providers. Those have their own forms and due dates.

If you’re unsure, you can still use this calendar safely by first matching yourself to the right section below.

GST due dates in January 2026 at a glance

January is a good example month because it includes monthly returns, quarterly QRMP returns for the previous quarter, and composition filings.

Here is the simplified version of the January 2026 compliance schedule. The “period” here refers to the tax period being reported (mostly December 2025 for monthly forms, and Oct–Dec 2025 for quarterly forms).

A practical reminder for small taxpayers: those eligible for QRMP can generally opt in or out for the Jan–Mar 2026 quarter by the end of January. If you plan to switch filing frequency, don’t wait for the final day.

Also note: due dates can be modified through notifications, so always check for extensions in busy compliance months.

Overview of GST return filing structure in FY 2025-26

Regular taxpayers

Regular GST taxpayers generally file GSTR-1 (outward supplies) and GSTR-3B (summary return). For larger turnover taxpayers, this is usually monthly. For eligible taxpayers, the QRMP scheme allows quarterly filing of GSTR-1 and GSTR-3B, along with monthly estimated payment of taxes.

QRMP filers also have the option of using the Invoice Furnishing Facility (IFF) to upload B2B invoices during the quarter instead of waiting until quarter-end. This keeps input credit flow smoother for recipients and reduces reconciliation issues later.

The easiest way to stay compliant as a regular taxpayer is to do one thing consistently: reconcile purchase ITC using your auto-drafted statements during the month, so GSTR-3B becomes a confirmation step instead of a guesswork step.

Composition taxable persons

Composition taxpayers usually pay tax quarterly through CMP-08 and file GSTR-4 annually. Compliance is simpler, but missing a due date can still lead to late fee and interest.

Returns for specific transactions and persons

Certain registrations require special forms, including:

• non-resident taxable persons (GSTR-5)
• OIDAR service providers (GSTR-5A)
• ISD returns (GSTR-6)
• TDS and TCS returns (GSTR-7 and GSTR-8)

If you fall into any of these categories, you’ll want to mark those specific dates early in the month because these filings often depend on clean, finalized data.

Return-wise GST calendar for FY 2025-26 you can save

This section is the “master list” you can rely on throughout the year.

GSTR-1 due dates for FY 2025-26

Quarterly filing under QRMP
If you are on QRMP, GSTR-1 is filed quarterly. The commonly followed due dates are:

Monthly filing
For monthly filers, the due dates follow this rhythm:

If you’re trying to reduce stress, aim to close sales data by the 3rd or 4th, so you have a full week buffer to fix invoice errors before the 11th.

GSTR-3B due dates for FY 2025-26

GSTR-3B is the return that usually carries the most risk because it combines tax liability and ITC. Filing it late can attract late fee and interest, so planning matters.

Monthly filers and those not opting for QRMP
For many taxpayers, the default due date is the 20th of the next month.

QRMP quarterly filers
If you are on QRMP, GSTR-3B is filed quarterly. Due dates depend on your state/UT category:

A simple way to avoid quarter-end chaos is to reconcile ITC every month even on QRMP. The filing may be quarterly, but your discipline should feel monthly.

CMP-08 due dates for composition scheme

Composition taxpayers file CMP-08 quarterly. Here are the dates to save:

GSTR-4 due date for composition taxpayers

GSTR-4 is an annual return for composition taxpayers. For FY 2025-26, the due date is:

30 Jun 2026

GSTR-5 due dates for non-resident taxable persons

GSTR-5A due dates for OIDAR service providers

GSTR-6 due dates for Input Service Distributor

GSTR-7 due dates for TDS under GST

GSTR-8 due dates for TCS by e-commerce operators

GSTR-9 and self-certified GSTR-9C due date

For FY 2025-26, the annual return due date is:

31 Dec 2026

Other popular GST forms and deadlines you should not ignore

Some forms are not filed by everyone, but when they apply, missing them creates unnecessary compliance problems.

ITC-04
This applies to job work transactions depending on turnover category. Key due dates include:

• Oct 2025 to Mar 2026 half-yearly due on 25 Apr 2026
• Apr 2026 to Sep 2026 half-yearly due on 25 Oct 2026
• Yearly (for eligible category) Apr 2025 to Mar 2026 due on 25 Apr 2026

CMP-02 and ITC-03
These relate to opting into composition and related ITC reversal timelines. If you plan to shift to composition for FY 2026-27, note:

• CMP-02 due date for FY 2026-27 is 31 Mar 2026
• ITC-03 due date for FY 2026-27 is 31 May 2026

RFD-11 LUT
If you export without paying IGST, LUT filing is done for each financial year, generally at the beginning of the year. For FY 2025-26, LUT due date mentioned is 31 Mar 2025.

A simple monthly system to never miss GST deadlines

Most businesses don’t need complex workflows. They need one repeatable monthly habit.

Start by closing sales invoices early. Then do purchase reconciliation with your auto-drafted ITC statement. After that, file outward supplies on time. Finally, file summary return with correct liability and ITC.

When you repeat this monthly, you reduce late filing, reduce mismatch notices, and you also make annual return work lighter because your year stays clean.

Get GST compliance handled without missed dates

If you want GST filings to run like a routine instead of a last-minute struggle, BizSetups can manage your monthly or quarterly GST compliance, including reconciliations and filing support.

We serve clients across India, and for faster coordination you can also connect with our teams in Noida and Gurugram.

Share your GSTIN and filing type, and we’ll help you set a simple compliance plan for FY 2025-26.

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FAQ

1) What is the use of a GST Calendar 2025-26
It helps you plan GST return filings and payments in advance so you avoid late fees, interest, and last-minute compliance stress.

2) Which returns do regular taxpayers usually file
Most regular taxpayers file GSTR-1 for outward supplies and GSTR-3B as a summary return, either monthly or quarterly under QRMP if eligible.

3) What are the key QRMP due dates in FY 2025-26
QRMP taxpayers typically file GSTR-1 quarterly by the 13th of the month after the quarter and GSTR-3B quarterly with category-based due dates.

4) What is the due date for CMP-08
CMP-08 is filed quarterly by composition taxpayers, commonly by the 18th of the month following the quarter.

5) When is GSTR-4 due for FY 2025-26
GSTR-4 annual return for composition taxpayers is due on 30 Jun 2026.

6) When is GSTR-9 due for FY 2025-26
GSTR-9 annual return and self-certified GSTR-9C are due on 31 Dec 2026.