GST Return Due Dates 2025–26: Complete Calendar for All Returns & Filers

Missing a GST return due date isn't just a ₹50/day late fee problem. From July 2025, the stakes are even higher: GST returns older than <strong>3 years from the due date</strong> can no longer be filed at all — those periods are permanently lost, and penalties can apply for the underlying tax.

This guide is your complete GST return calendar for FY 2025–26 — every return, every filer type, every due date, in one place.

Why Do Due Dates Matter More Than Ever in FY 2025–26?

Three compounding reasons:

• 3-year hard lock — From July 2025, the portal permanently blocks filing of returns older than 3 years. There is no amnesty, no exception.
• GSTR-3B locked to GSTR-1 — Miss GSTR-1, and your GSTR-3B auto-population is also disrupted.
• Buyer ITC blocked — Your buyers cannot claim Input Tax Credit on your invoices until you file your GSTR-1 for that period.

GSTR-1 Due Dates — Outward Supply Return

Monthly Filers (Turnover > ₹5 Crore)

Quarterly Filers Under QRMP (Turnover ≤ ₹5 Crore)

GSTR-3B Due Dates — Summary Return & Tax Payment

Monthly Filers (Turnover > ₹5 Crore)

Due on the 20th of the following month for all states and UTs.

Quarterly Filers Under QRMP

PMT-06 — Monthly Tax Payment for QRMP Filers

QRMP filers pay tax monthly even though their return is quarterly. Tax must be deposited via PMT-06 challan by the 25th of each month for months 1 and 2 of the quarter. No PMT-06 is needed in the third month (GSTR-3B covers that payment).

GSTR-9 — Annual Return Due Date

GSTR-9C (Reconciliation Statement): Mandatory for taxpayers with turnover > ₹5 Crore. Must be certified by a Chartered Accountant or Cost Accountant.

GSTR-4 — Composition Scheme Annual Return

GST Portal — official return filing calendar

What Happens If You Miss a GST Return Due Date?

Missing a due date triggers a cascade of consequences:

• Late Fees: ₹50/day (₹25 CGST + ₹25 SGST) for returns with tax liability, ₹20/day for nil returns, capped by turnover slab (₹2,000 to ₹10,000 max)
• Interest on Late Tax Payment: 18% per annum on net tax liability (after ITC offset) from the due date to actual payment date, 24% per annum if excess ITC was claimed
• Blocked Next-Period Filing: GSTR-1 is blocked if previous GSTR-3B is pending, GSTR-3B is blocked if current period GSTR-1 is not filed
• E-Way Bill Generation Blocked: If returns are overdue for more than 2 consecutive tax periods, e-way bill generation can be restricted.
• GST Registration Suspension / Cancellation: Persistent non-filing can lead to show-cause notice, suspension, and eventual cancellation of GSTIN.
• The 3-Year Permanent Lock (From July 2025): This is new and irreversible. Returns for a period cannot be filed after 3 years from their original due date. No amnesty scheme can override this once the portal block is in effect.

Never Miss a Due Date — Practical Tips

Use our GST Calculator to verify tax amounts before filing and avoid the most common source of GSTR-1 errors.

All GST Return Due Dates — Quick Reference

GST Due Dates — Frequently Asked Questions

Related: How to File GSTR-1 · How to File GSTR-3B · GST Composition Scheme