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Annual Compliance Calendar — Key Due Dates FY 2025-26
| Return / Task |
Frequency |
Due Date |
Penalty for Late Filing |
| GSTR-1 |
Monthly |
11th of next month |
₹50/day (nil: ₹25/day). Max ₹5,000 |
| GSTR-1 (IFF/QRMP) |
Quarterly |
13th after quarter end |
₹50/day (nil: ₹25/day) |
| GSTR-3B |
Monthly |
20th of next month |
₹50/day + 18% p.a. interest on tax |
| GSTR-3B (QRMP Cat I) |
Quarterly |
22nd after quarter end |
₹50/day + interest |
| GSTR-3B (QRMP Cat II) |
Quarterly |
24th after quarter end |
₹50/day + interest |
| CMP-08 |
Quarterly |
18th after quarter end |
₹50/day (₹25 CGST + ₹25 SGST) |
| GSTR-4 |
Annual |
30th April |
₹50/day. Max ₹2,000 |
| GSTR-7 (TDS) |
Monthly |
10th of next month |
₹50/day up to tax deducted |
| GSTR-8 (TCS) |
Monthly |
10th of next month |
₹50/day up to tax collected |
| GSTR-9 |
Annual |
31st December |
₹200/day. Max 0.25% of turnover |
| GSTR-9C |
Annual |
31st December (with GSTR-9) |
Same as GSTR-9 late fee |
| PMT-06 (QRMP) |
Monthly |
25th of each month |
Interest at 18% p.a. on shortfall |
| ITC Reconciliation |
Monthly |
Before GSTR-3B filing |
Excess ITC attracts 24% p.a. interest |
| E-invoice filing |
Per invoice |
Within 30 days of invoice date |
Penalty ₹10,000 per invoice |
| E-way bill generation |
Per consignment |
>₹50,000: before movement |
Penalty ₹10,000 or tax evaded |
| LUT renewal |
Annual |
Before 1st April |
Exports without LUT must pay IGST |
Month-by-Month Priority Tasks
Before 11th — File GSTR-1
- Upload all B2B invoices with correct GSTIN of buyer
- Report B2C large invoices (value >₹2.5 lakh) separately
- Include credit notes and debit notes from the period
- Add HSN-wise summary (mandatory if turnover >₹1.5 crore)
- Verify that all e-invoices are auto-populated in GSTR-1
Before 20th — File GSTR-3B
- Download GSTR-2B (available 14th of month) and reconcile ITC
- Claim only ITC appearing in GSTR-2B — not book ITC
- Reverse ITC on Section 17(5) blocked items
- Pay net tax liability (output tax minus eligible ITC) before filing
- Declare RCM liability in Table 3.1(d) for applicable services
Common Compliance Mistakes That Attract Notices
GSTR-1 vs 3B Mismatch
Output in 3B lower than what buyers claimed — triggers ASMT-10
Excess ITC Claimed
ITC in 3B Table 4A more than GSTR-2B — triggers DRC-01
Missing RCM
Not declaring RCM on GTA, legal services, import of services
HSN Summary Skipped
Mandatory for turnover >₹5 crore (4-digit) or >₹1.5 crore (2-digit)
Late GSTR-1
Delays buyer's GSTR-2B — blocks their ITC — damages supplier relationship
No Nil Return
Even zero-transaction periods require filing — non-filing attracts ₹50/day
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