Staying compliant with GST payment and return filing timelines is essential to avoid interest, penalties, and disruptions in your ITC claims. As 2025 progresses, knowing the monthly, QRMP (Quarterly Return, Monthly Payment), and annual GST due dates along with policy changes will help your business remain organised and stress-free during compliance cycles.

This comprehensive guide will help you:

✅ Track GSTR-1, GSTR-3B, IFF, PMT-06, GSTR-9/9C, and CMP-08 due dates for 2025.
✅ Understand QRMP due dates for Group A and Group B states.
✅ Prepare for policy changes effective July 2025 (post-filing locking and 3-year time bar).
✅ Follow practical compliance tips to maintain seamless ITC flow and avoid last-minute rush.

Why Knowing GST Due Dates Matters

• Avoid penalties and interest: Missing due dates attracts interest (18% p.a.) and late fees.
• Ensure ITC availability: Timely GSTR-1 and GSTR-3B filing is essential for your buyers to claim ITC.
• Reduce compliance burden: Structured tracking avoids last-minute confusion during GST filings.
• Adapt to policy changes: From July 2025, GSTR-3B locking and a 3-year time bar for return amendments will impact your filing strategy.

GST Return Filing Due Dates for Monthly Filers (Regular Scheme)

For businesses under the regular monthly scheme, here are your filing timelines:

• GSTR-1 (Outward Supplies): 11th of the following month.
• GSTR-3B (Tax Payment & Summary Return): 20th of the following month.

Example for June 2025:

• GSTR-1: 11 July 2025
• GSTR-3B: 20 July 2025

Filing these returns on time ensures your buyers can claim timely ITC, maintaining healthy business relationships.

GST Due Dates Under QRMP Scheme (Turnover ≤ ₹5 Cr)

Businesses under the QRMP scheme file GSTR-1 quarterly but pay taxes monthly using PMT-06.

Key Dates:

• IFF (Invoice Furnishing Facility): 13th of the month following the quarter for optional B2B outward supply reporting.
• PMT-06 (Monthly Tax Payment): 25th of the next month for tax payment.
• GSTR-3B (Quarterly Return):
  • Group A States: 22nd of the month following the quarter
  • Group B States: 24th of the month following the quarter

Example for April–June 2025 quarter:

• IFF: 13 July 2025
• PMT-06: 25 July 2025
• GSTR-3B: 22 July 2025 (Group A) / 24 July 2025 (Group B)

This structure allows small businesses to reduce filing frequency while ensuring monthly tax payments.

Other Monthly GST Return Due Dates

Composition Scheme Return Due Dates

For businesses under the composition scheme:

• CMP-08 (Quarterly Statement & Payment): 18th of the month following the quarter.

Example for April–June 2025:

• CMP-08: 18 July 2025

Annual return under the composition scheme:

• GSTR-4 (Annual Return): 30 April 2025 for FY 2024-25.

Annual GST Return Due Dates

GSTR-9 (annual return) and GSTR-9C (reconciliation statement for applicable taxpayers) require detailed reconciliation of your books with GST returns, so plan for data preparation well in advance.

Key Policy Changes from July 2025

1️⃣ GSTR-3B Locking Post-Filing:
Once filed, GSTR-3B will be locked, and any corrections will only be possible via GSTR-1A. This makes it essential to reconcile and cross-check before submission.

2️⃣ Returns Time-Barred After 3 Years:
All GST returns will become time-barred after 3 years from the due date, limiting the amendment window for businesses. Plan amendments and error rectifications timely to avoid compliance issues.

GST Payment and Return Summary Table

Practical Tips to Stay GST Compliant

✅ Set Calendar Alerts: Use Google Calendar or compliance software to set reminders 3–5 days before due dates.
✅ Reconcile Monthly: Match GSTR-1 with GSTR-3B and cross-check ITC using GSTR-2B.
✅ Double-Check Before GSTR-3B Filing: Since editing post-July will only be possible via GSTR-1A, avoid errors.
✅ Use Automation Tools: Platforms like ClearTax, Tally, and Zoho automate PMT-06, IFF, and QRMP processes.
✅ Track the 3-Year Window: Plan amendments within 3 years to avoid issues with time-barred returns.

FAQs

1️⃣ What happens if I miss the GST return due date?
You may incur late fees and interest at 18% p.a. on tax liability, and your ITC may get blocked, affecting your working capital.

2️⃣ Is filing GSTR-1 mandatory if no sales occurred in a month?
Yes, a NIL GSTR-1 must be filed to remain compliant.

3️⃣ Can I change GSTR-3B after filing?
From July 2025, changes will only be allowed via GSTR-1A; filing accurate data before submission will become crucial.

4️⃣ What is the due date for GSTR-9 for FY 2024-25?
31 December 2025.

5️⃣ Do QRMP taxpayers need to file GSTR-1 monthly?
No, but they can optionally use IFF to report B2B invoices monthly for recipient ITC claims.

Key Takeaways

✅ Staying organised with GST payment and return filing due dates ensures you avoid penalties and interest while maintaining cash flow.
✅ New policies effective from July 2025 require careful pre-filing review of GSTR-3B.
✅ Using structured compliance calendars and automation reduces last-minute stress.
✅ Regular reconciliation and prompt rectification within the 3-year window keep your GST compliance healthy.

Recommended Resources for Continuous Learning:

• CBIC GST Portal
• ClearTax GST Filing Guide
• Tally GST Filing Overview