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Home GST GST Return Deadlines 2025: The Straight-Talk Playbook for Indian Businesses

GST Return Deadlines 2025: The Straight-Talk Playbook for Indian Businesses

9/06/2025 08:33:00 AM
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1 | Let’s Talk About the Elephant in the Ledger

GST paperwork rarely tops anyone’s “things I love about running a company” list. Still, knocking it out on time is the secret sauce behind smoother cash flow and zero nasty notices. When your returns land before the buzzer, vendors release payments quicker, e-way bills stay active, and the tax office has no reason to chase you. In short: do the homework, sleep better.


Also Read: ITR Due Date for the Financial Year 2024-25(AY 2025-26)


2 | Meet the Cast—Every GST Return in One Breath

  • GSTR-1: Your monthly (or quarterly) sales bulletin to the government.
  • GSTR-3B: The brief, pay-your-tax summary that follows GSTR-1.
  • IFF: A “mini GSTR-1” for sellers on the QRMP plan.
  • CMP-08 + GSTR-4: Two quick forms for composition-scheme shops.
  • GSTR-5 / 5A: For overseas sellers dipping a toe into India.
  • GSTR-6: Where Input Service Distributors juggle invoice credits.
  • GSTR-7 & 8: Reports that say, “Yes, we deducted/collected GST from others.”
  • GSTR-9 & 9C: The year-end report card and, if you’re big enough, the audit note from your CA.

Nail the one(s) that apply to you, and 90% of your GST stress vanishes.


Also Read: How to File ITR Online FY 2024-25(AY 2025-26)


3 | 2025 Deadline Cheat Sheet

Return

Who files?

Due date*

Late fee/day

Interest

GSTR-1

Regular sellers (turnover > ₹5 cr)

11th next month

₹50

—

IFF (QRMP)

QRMP sellers (Jan/Apr/Jul/Oct)

13th

₹50

—

GSTR-3B

Everyone else

20th monthly
22/24th for QRMP

₹50 (₹20 NIL)

18% p.a.

CMP-08

Composition dealers

18th after every quarter

✱

18% p.a.

GSTR-4

Composition (annual)

30 Jun 2025

₹50 (₹20 NIL)

18%

GSTR-5 / 5A

Non-resident / OIDAR

13th

₹50

18%

GSTR-6

ISD

13th

₹50

—

GSTR-7 & 8

GST-TDS / TCS

10th

₹50

—

GSTR-9 (9C)

Annual return (turnover > ₹2 cr)

31 Dec 2025

₹200

18%

*Unless CBIC issues a holiday extension (rare).
✱ CMP-08 attracts only interest, not fixed late fees.

Pin these dates on your wall—or better yet, in your phone calendar with loud reminders.


Also Read: FEMA Act – Cross Border Investment Gone Wrong


4 | What’s New This Year (and Why You Should Care)

  1. e-Invoicing now starts at ₹10 crore turnover. If you crossed that mark, every B2B invoice needs an IRN QR code before it leaves your billing software. Skip it and your buyer’s ITC dies, plus you risk penalties.
  2. Auto-lock GSTR-3B. Mess up GSTR-1? Fix it fast. After the due date, the system freezes numbers and pushes corrections to next month—with interest.
  3. Login goes two-factor. Multi-factor sign-ins are great for security, awful if your CA’s SIM card lives in another city. Sort contact details today, not on filing night.
  4. ITC flags inside 2B. Some states now see invoice-level red/green lights. Expect nationwide roll-out, so keep supplier follow-ups tight.

Also Read: Latest Tax Updates India 2025


5 | A Quarter-by-Quarter Roadmap

  • Q1 (Apr–Jun): Connect your ERP to the IRP if e-invoicing applies. File the first CMP-08 on 18 Apr and settle into the 11th/20th rhythm early.
  • Q2 (Jul–Sep): Diwali may eat your focus—pre-schedule July uploads. GSTR-9 workspace usually opens; start reconciling books now.
  • Q3 (Oct–Dec): Watch 13 Oct (IFF) and 31 Dec (GSTR-9 & 9C). Remember, auditors need November to finish 9C.
  • Q4 (Jan–Mar): Budget rate tweaks often kick in 1 Mar. Do a test run of annual return figures before March ends—you’ll thank yourself later.

Also read: GST 2.0 Updates


6 | Real-World Late-Fee Maths

File May GSTR-3B on 25 Jun (five days late) with ₹1 lakh tax due:

  • Late fee: 5 × ₹50 = ₹250
  • Interest: ₹1,00,000 × 18% × 5/365 ≈ ₹247

That’s ₹500 burned for one miss. Repeat monthly and you’re buying the taxman a new smartphone every year.

 

7 | Seven Habits of the Relaxed GST Filer

  1. Raise e-invoices live, not in a Friday dump. IRP downtimes love end-of-month batches.
  2. Mid-month ITC check. Review 2B by the 14th; chase missing supplier invoices immediately.
  3. Saved challan templates. Two-click payments mean fewer 1 a.m. bank-portal meltdowns.
  4. Treat IFF like GSTR-1 Lite. Clean data here equals smooth quarter-end filings.
  5. Block the 18th & 20th. Those two dates drive 80% of late fees.
  6. Dump PDFs into a “GST-2025” folder every month. Year-end recon takes minutes, not days.
  7. Have a portal-crash plan. Screenshots + ticket number = penalty insurance.

 

8 | Mistakes Even Pros Make

  • Copy-pasting last month’s HSN summary after a rate change.
  • Forgetting to link debit/credit notes, wrecking buyer ITC.
  • Zero-rated exports minus LUT—cue interest and IGST penalties.
  • Mismatch between e-way bills and GSTR-1 quantities.
  • Wrong place-of-supply code on services—inter- vs intrastate split goes haywire.

 

9 | Rapid-Fire FAQs

I’m on QRMP—do I still pay monthly?
Yes, through PMT-06. Pick 35% of last tax or the actuals.

Can I file GSTR-1 before I pay?
Please do! Your customer’s ITC clock starts only after GSTR-1 hits the system.

Is GSTR-9 a must for turnover below ₹2 crore?
Optional, but filing keeps books tidy and avoids future hassle.

OTP never arrives—now what?
Switch to e-mail EVC, update portal contacts, raise a help-desk ticket the same day.

 

10 | Closing Pep Talk

Yes, GST filing can feel like a treadmill, but here’s a secret: the machine never speeds up unexpectedly. The dates never move (unless CBIC gifts an extension), and the rules rarely change overnight. Once you bake the calendar into your work rhythm, filings become muscle memory—just another productive habit like your morning coffee.

Master the schedule, automate what you can, and keep short weekly check-ins with your accountant. Come 31 December, you’ll submit your GSTR-9 without breaking a sweat, while competitors scramble. Compliance might not sparkle, but stable cash flow and zero notices certainly do.

Happy filing, and may your ledger always balance in your favour.

 

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Frequently Asked Questions

1. What is GST and who needs to register for it?

GST stands for Goods and Services Tax; businesses with turnover exceeding thresholds specified by law must register for GST.

2. How can I register for GST online?

Registration can be done via the GST portal by submitting required details and documents electronically.

3. What are the types of GST taxes?

CGST, SGST (for intra-state sales), and IGST (for inter-state sales) are the principal GST types.

4. When and how often should I file GST returns?

Filing frequency varies; monthly, quarterly, or annually based on turnover and nature of registration.

5. What documents are required for GST registration?

PAN card, Aadhaar card, business address proof, bank account details, and photographs are typically required.

6. What is Input Tax Credit (ITC)?

ITC allows taxpayers to deduct the tax paid on purchases from the GST payable on sales.

7. How do I claim Input Tax Credit?

ITC claims are filed via GST returns with valid tax invoices and compliance with specific conditions.

8. What are the penalties for late GST filing?

Penalties include late fees, interest on tax dues, and potential legal consequences for prolonged non-compliance.

9. How can I file my Income Tax Return (ITR)?

ITR can be filed online on the Income Tax Department’s e-filing portal using relevant forms based on income sources.

10. What documents are needed for filing ITR?

PAN, Aadhaar, bank statements, Form 16, investment proofs, and relevant income and expense documents.

11. What is TDS and when is it applicable?

Tax Deducted at Source is applicable on various payments like salary, rent, professional fees as per thresholds.

12. How can tax consultancy help me save money?

By identifying tax deductions, exemptions, and planning strategies tailored to individual or business finances.

13. What is the difference between direct and indirect taxes?

Direct taxes like income tax are paid directly by the individual; indirect taxes like GST are passed to consumers.

14. What are the income tax slabs for individuals?

Income tax slabs vary by age and income under old and new regimes, with different rates applicable.

15. How do I compute taxable income?

Taxable income is total income minus eligible deductions under sections like 80C, 80D, etc.

16. What are common sections for tax deductions?

Sections like 80C (investments), 80D (health insurance), 80G (donations) offer deductions.

17. What is the process for GST audit?

GST audit involves verification of records by a chartered accountant to ensure compliance and proper tax payments.

18. Can tax consultants represent me before tax authorities?

Yes, tax consultants can represent clients during assessments, audits, and inquiries.

19. What is the due date for filing income tax returns?

Typically July 31st for individuals and September 30th for businesses for the previous financial year.

20. How are capital gains taxed?

Capital gains are classified as short-term or long-term, with different tax rates and exemptions.

21. What is e-way bill in GST?

E-way bill is an electronic document for movement of goods worth above a threshold under GST law.

22. How can I verify my ITR online?

Using Aadhaar OTP, net banking, Demat account or sending signed ITR V physically to CPC Bangalore.

23. What forms are used for income tax returns?

ITR-1 to ITR-7 forms, selected based on income sources and taxpayer category.

24. What is advance tax?

Advance tax is the income tax payable in installments during the year itself.

25. What is TDS refund?

Refund of excess TDS deducted beyond actual tax liability after filing ITR.

26. How can I update my PAN details?

PAN details can be updated through NSDL or UTIITSL websites with proper documents.

27. What are the tax benefits for senior citizens?

Higher exemption limits and specific reliefs are available for senior and super senior citizens.

28. Can NRIs file income tax returns in India?

Yes, NRIs with income earned or accrued in India must file ITR.

29. What is the significance of PAN and TAN?

PAN is Permanent Account Number for taxpayers; TAN is Tax Deduction Account Number for deductors.

30. What is the GST composition scheme?

A simplified tax scheme for small taxpayers with turnover under specified limits, with lower compliance.

31. How do I register a partnership firm for GST?

Partnership firms must apply online on GST portal with required documents and info.

32. What are invoices under GST?

GST invoices detail supply of goods or services and are mandatory for claiming ITC.

33. How can I update my business address in GST?

GST portal allows amendment of business address after submitting proof and documents.

34. What is the penalty for late GST payment?

Interest and late fee are levied on tax not paid on or before the due date.

35. What are exempted goods and services under GST?

Certain goods and services like agriculture produce, education, and healthcare may be exempt from GST.

36. How do I know if I'm liable to pay advance tax?

Taxpayers with tax liability exceeding ₹10,000 in a year must pay advance tax.

37. What are tax audit requirements under Income Tax?

Business or professional income taxpayers exceeding threshold turnover must audit accounts and file tax audit reports.

38. What are the consequences of not filing GST returns?

Penalties, blocking of ITC claims, and legal action may follow non-filing of returns.

39. How can tax consultants aid in tax planning?

Consultants analyze finances and suggest legal ways to optimize taxes and maximize deductions.

40. What is the importance of PAN in income tax?

PAN is mandatory for filing returns, TDS transactions, and financial dealings to track taxed income.

41. How is salary income taxed?

Salary income is added to total income and taxed as per slab rates after allowed deductions.

42. What is the limit for cash donations under section 80G?

Cash donations exceeding ₹2,000 are generally not eligible for deduction except to specified funds.

43. Can I file a revised ITR?

Yes, revised returns can be filed before the end of the relevant assessment year to correct errors.

44. What is the impact of GST on exports?

Exports are treated as zero-rated supplies under GST with benefits for refund of input taxes.

45. Can I avail GST registration for multiple states?

Yes, GST registration in multiple states is mandatory if business operates across those states.

46. How do I know my GSTIN?

GSTIN is issued at time of registration and can be viewed/downloaded from GST portal.

47. What documents are required for Income Tax audit?

Financial statements, books of accounts, tax invoices, bank statements, and audit reports are usually required.

48. What is Section 194T and its applicability?

Section 194T mandates TDS deduction on cash withdrawals over a specified limit by individuals or HUFs.

49. Can I claim deductions on home loan interest?

Yes, interest on self-occupied property is deductible under Section 24 up to ₹2 lakh per year.

50. How can I get expert tax consultancy services?

Expert services can be approached through qualified tax consultants who analyze your tax situation comprehensively and help ensure compliance and savings.
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