GST Compliance Calendar 2025: All Due Dates, Late Fees & Penalties

Missing a GST deadline can mean late fees, interest, and in severe cases, cancellation of your GST registration. This comprehensive compliance calendar lists every important GST due date you need to track in 2025.

Monthly Return Due Dates

Return Type vs Due Date
GSTR-1 (Monthly filers)	11th of next month
GSTR-1 (QRMP Quarterly filers)	13th of month after quarter
GSTR-3B (Monthly filers)	20th of next month
GSTR-3B (QRMP — Category A states)	22nd of month after quarter
GSTR-3B (QRMP — Category B states)	24th of month after quarter
CMP-08 (Composition Dealers)	18th of month after quarter

Annual Return Due Dates

Annual Compliance vs Due Date
GSTR-9 (Annual Return)	31st December
GSTR-9C (Reconciliation, above ₹5Cr)	31st December
GSTR-4 (Composition Annual Return)	30th April

Late Fee Structure

• Regular return late fee: ₹50/day (₹25 CGST + ₹25 SGST)
• NIL return late fee: ₹20/day (₹10 CGST + ₹10 SGST)
• Maximum late fee per return: ₹10,000
• GSTR-9 late fee: ₹200/day, capped at 0.25% of annual turnover
• Interest on outstanding tax: 18% per annum

QRMP Scheme — Who Should Opt In?

Businesses with annual aggregate turnover up to ₹5 crore can opt for the Quarterly Return Monthly Payment (QRMP) scheme. This reduces the number of GSTR-1 and GSTR-3B filings from 24 to 8 per year, while tax is still paid monthly via a simple challan (PMT-06).

Consequences of Non-Filing

• Buyers cannot claim Input Tax Credit on your unfiled invoices
• E-way bill generation gets blocked after 2 consecutive periods of non-filing
• GST registration can be cancelled after 6 months of continuous default
• Cascading penalties as interest compounds on unpaid liability

Tips to Stay Compliant

• Reconcile invoices monthly instead of waiting till the deadline
• Set up calendar reminders 5 days before each due date
• Opt for QRMP if eligible to reduce filing frequency
• Engage a professional service to handle reconciliation and filing