Missing a GST due date can snowball into late fees, interest, and unnecessary compliance stress-especially for lean startup and SME teams juggling operations. This practical 2025 GST deadlines guide puts every key date, form, and penalty structure in one place, with simple reminders and workflows used by teams like yours. Bookmark it now, and ship every return on time.
Quick Overview – Which GST Returns Apply to You?
Different businesses have different filing obligations. Here’s a simple mapping to get oriented:
- GSTR-1 (Outward supplies): Monthly for taxpayers with turnover above the QRMP threshold or those opting monthly; quarterly under QRMP.
- GSTR-3B (Summary return): Monthly for monthly filers; quarterly under QRMP with monthly payment via PMT-06.
- GSTR-9 (Annual return): Mandatory for most regular taxpayers above the exemption threshold; voluntary for some below threshold as per latest rules at the time of filing. Check current applicability before year-end.
- GSTR-9C (Reconciliation statement): Applicable above prescribed turnover limit and when audit/reconciliation is required; confirm current threshold before filing.
- CMP-08 and GSTR-4 (Composition scheme): Quarterly payment via CMP-08; annual return via GSTR-4.
- ITC-04 (Job work): Periodicity depends on turnover; file as per current guidance.
Tip: If turnover or filing category changes mid-year, re-check applicability and due dates immediately to avoid mismatches.
2025 Monthly and Quarterly Due Dates at a Glance
Note: Actual statutory calendars may shift with government notifications, weekends, or state holidays. Always verify around month-end and subscribe to official updates.
Regular Taxpayers (Non-QRMP)
- GSTR-1 (Monthly): Due by the 11th of the following month.
- GSTR-3B (Monthly): Due by the 20th of the following month.
- Payment: Net GST payable should be cleared alongside GSTR-3B; interest applies on delays.
QRMP Taxpayers (Quarterly Return, Monthly Payment)
- GSTR-1 (Quarterly): Due by the 13th of the month following the quarter.
- GSTR-3B (Quarterly): Staggered due dates, typically in the month following the quarter. Verify state-wise/staggered schedules.
- PMT-06 (Monthly payment): Due by the 25th of the following month for the first two months of the quarter.
Composition Scheme
- CMP-08 (Quarterly tax payment): Typically due by the 18th of the month following the quarter.
- GSTR-4 (Annual): Due by 30 April following the financial year (verify each year’s notification).
Annual Returns for FY 2024–25 (Filed in FY 2025–26)
- GSTR-9: Generally due by 31 December following the financial year. Check for any notified extensions close to due date.
- GSTR-9C: Applicability depends on turnover thresholds and audit requirements. Typically due with GSTR-9.
Pro tip: Prepare reconciliation (books vs. GSTR-1/2B/3B) each quarter to avoid a year-end scramble.
Late Fees and Interest – What’s at Stake
- Late fees for GSTR-1 and GSTR-3B: Levied per day of delay, capped as per rules and taxpayer category. Amounts can change; check current slabs before filing.
- Interest: Generally payable on net tax liability paid late; calculated from the day after the due date until payment.
- ITC impact: Delayed GSTR-1 may prevent your customers from availing ITC on time, damaging vendor relationships.
Actionable guardrails:
- Lock a 15–7–1 reminder system (15 days before, 7 days before, 1 day before).
- If you expect a cash crunch, plan PMT-06 and working capital earlier to avoid interest.
- Reconcile with GSTR-2B monthly; resolve supplier mismatches swiftly.
A Practical 2025 Filing Workflow for SMEs
Step 1 – Consolidate Source Data Weekly
- Sales: POS/Marketplace/ERP exports mapped to HSN, tax rates, place of supply.
- Purchases: Vendor invoices matched to 2B; ensure vendor compliance to secure ITC.
- Credit/Debit Notes: Clean and timely adjustments aligned with GSTR-1.
Step 2 – Month-End Reconciliations
- Books vs. GSTR-1/2B/3B summary checks.
- ITC in books vs. eligible ITC in 2B (flag ineligible/blocked credits).
- Reverse-charge entries and net tax liability validation.
Step 3 – File and Archive
- File GSTR-1 first; then GSTR-3B.
- Retain working papers, JSONs, and acknowledgements in a secure, searchable portal (India-hosted, role-based access).
- Share a one-page filing confirmation with leadership for accountability.
Special Situations to Watch in 2025
- High growth or threshold changes: If you crossed limits, switch from QRMP to monthly or check annual return applicability.
- Multiple registrations (multi-state): Maintain separate calendars per GSTIN; staggered date differences can apply.
- E-commerce sellers: Ensure marketplace TCS/TDS data aligns with your books and returns.
- Exports/Zero-rated supplies: LUT vs. payment with refund-choose the right path and maintain robust documentation.
Pro Tips to Stay Notice-Proof
- Vendor hygiene: Pre-onboard only compliant suppliers; track repeated non-filers who cause ITC shortfalls.
- HSN/SAC accuracy: Adopt standardized item masters to avoid rate/ITC disputes.
- Fixed cut-offs: Freeze monthly books by Day 5 to leave time for reviews and corrections.
- Single-window compliance: Keep ROC, TDS, PF/ESI calendars integrated to avoid deadline collisions.
Simple Checklists You Can Cop
Monthly GST Checklist
- Sales and notes validated
- Purchase ITC matched with 2B
- Reverse-charge entries reviewed
- Liability computed and funds arranged
- GSTR-1 filed; discrepancies resolved
- GSTR-3B filed; challan paid
- Acks archived; dashboard updated
Quarterly GST (QRMP) Checklist
- Monthly PMT-06 paid (first two months)
- Quarterly GSTR-1 filed
- Quarterly GSTR-3B filed
- Vendor scorecard updated (non-filers flagged)
- Reconciliations archived
When to Consider Expert Help
- Frequent GSTR-1 vs. 3B mismatches
- Persistent ITC disputes or 2B gaps
- Multi-GSTIN operations or e-commerce complexity
- Export refunds and LUT management
- Transitioning between QRMP and monthly
Conclusion
With a clear calendar, disciplined reconciliations, and a 15–7–1 reminder system, SME teams can file on time-every time. If growth or complexity has made returns stressful, a single-window compliance partner can bring predictability and peace of mind.
Want a zero-notice, penalty-free 2025?
Book a short consultation to set up your compliance calendar and monthly filing workflow.
FAQ
What is the due date for GSTR-1 monthly in 2025?
Typically the 11th of the following month for monthly filers. For QRMP taxpayers, GSTR-1 is due quarterly by the 13th of the month following the quarter. Always verify current notifications.
What is the due date for GSTR-3B monthly in 2025?
Generally the 20th of the following month for monthly filers. For QRMP, GSTR-3B is quarterly on staggered dates; confirm your state/staggered schedule.
What are the penalties for late filing of GST returns?
Late fees accrue per day of delay (subject to caps and taxpayer category), plus interest on late tax payments. Check the latest fee slabs before filing.
What is PMT-06 and when is it due?
PMT-06 is the challan used by QRMP taxpayers for monthly tax payment for the first two months of each quarter. The due date is typically the 25th of the following month.
Do I need to file GSTR-9 and GSTR-9C for FY 2024–25?
GSTR-9 is generally due by 31 December following the financial year, with applicability based on turnover. GSTR-9C applies above prescribed thresholds. Verify current rules at year-end.
Note: This post is educational purpose only.
