Gst Dates 2025

Navigating Goods and Services Tax (GST) in 2025 requires awareness of key dates for filing returns and making payments. These deadlines ensure compliance and avoid penalties. The specific dates vary based on the taxpayer’s registration type (e.g., regular, composition) and the state or territory in which they are registered. However, understanding the general framework and typical dates provides a valuable starting point.

For Regular Taxpayers:

Most businesses registered under GST are considered regular taxpayers. They are required to file monthly returns (GSTR-1, GSTR-3B) and an annual return (GSTR-9). Typically, the due dates are as follows:

• GSTR-1 (Outward Supplies): The GSTR-1 form details all outward supplies (sales) made during the month. The due date is usually the 11th of the following month. For example, GSTR-1 for January 2025 would be due on February 11, 2025. However, this might differ based on your Aggregate Turnover in the previous financial year. If your Aggregate Turnover is less than 5 Crores then you can opt for the QRMP scheme.
• GSTR-3B (Summary Return): This is a summary return combining details of outward supplies, input tax credit claimed, and tax payable. The due date generally falls between the 20th and 24th of the following month, and is state-specific. Taxpayers should consult the GST portal or relevant state government notifications for their precise due date. Failure to file GSTR-3B on time attracts late fees and interest on outstanding tax liability.
• GSTR-9 (Annual Return): This is a consolidated annual return summarizing all transactions of the financial year. The due date is typically December 31st of the year following the financial year in question. So, the GSTR-9 for the financial year 2024-2025 (April 2024 to March 2025) would be due on December 31, 2025. Note that there can be relaxations and waivers on this.
• GSTR-9C (Reconciliation Statement): This is a reconciliation statement between the audited annual financial statements and the GSTR-9 return. It is applicable to taxpayers exceeding a specified turnover threshold (currently INR 5 crore). Similar to GSTR-9, the due date is typically December 31st of the year following the financial year. Note that there can be relaxations and waivers on this.

For Composition Scheme Taxpayers:

The composition scheme is available to small businesses with a turnover below a certain threshold (currently INR 1.5 crore, with variations for some states). Taxpayers under this scheme pay a fixed percentage of their turnover as tax and file quarterly returns.

• CMP-08 (Quarterly Statement): This statement is filed to declare the turnover and tax payable for the quarter. The due date is usually the 18th of the month following the end of the quarter. For example, the CMP-08 for the quarter ending June 2025 (April-June) would be due on July 18, 2025.
• GSTR-4 (Annual Return): This is the annual return for composition scheme taxpayers. The due date is typically April 30th of the year following the financial year. So, the GSTR-4 for the financial year 2024-2025 would be due on April 30, 2025.

Important Considerations:

• Changes and Notifications: The GST law and associated rules are subject to change. The Central Board of Indirect Taxes and Customs (CBIC) issues notifications and circulars periodically, altering due dates or introducing new requirements. Businesses should regularly monitor the official GST portal and other reliable sources for updates.
• E-invoicing: Businesses exceeding a specified turnover threshold (currently INR 10 crore) are required to generate e-invoices. This means invoices must be authenticated electronically by the GST Network (GSTN) portal. Compliance with e-invoicing mandates also involves meeting specific reporting deadlines.
• Late Fees and Penalties: Failure to file returns or pay taxes by the due dates attracts late fees and interest. The late fee is typically a fixed amount per day of delay, subject to a maximum amount. Interest is charged on the outstanding tax liability.
• Professional Advice: Given the complexity of GST regulations, it is advisable to seek guidance from a qualified tax professional to ensure compliance and optimize tax planning.

Accurate record-keeping and timely filing are essential for GST compliance in 2025. Staying informed about the specific due dates applicable to your business and adapting to any changes in the law will help you avoid penalties and maintain a smooth GST process.