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GST Reports Dates Info 2025

Gst dates

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13 views1 page

GST Reports Dates Info 2025

Gst dates

Uploaded by

krishnabajaj2312
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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GST Reports, Due Dates, and Purpose - FY 2025-26

Summary Table

Form / Statement | Who must file? | Frequency | Due Date | Why it must be uploaded
-----------------|----------------|-----------|----------|---------------------------
GSTR-1 | Regular taxpayers | Monthly / Quarterly | 11th / 13th | Enables customers to claim ITC
IFF | QRMP (Optional) | Monthly (1st & 2nd month) | 13th | Allows B2B invoice upload early
GSTR-3B | All taxpayers | Monthly / QRMP | 20th / 22nd / 24th | Main tax payment return
PMT-06 | QRMP | Monthly | 25th | Tax payment for 1st two months
CMP-08 | Composition | Quarterly | 18th | Declares turnover & pays tax
GSTR-4 | Composition | Annual | 30 June | Annual return for composition scheme
GSTR-5 | NRTP | Monthly | 13th | Ensures tax paid by non-residents
GSTR-5A | OIDAR | Monthly | 20th | Cross-border digital services tax
GSTR-6 | ISD | Monthly | 13th | Distributes ITC to branches
GSTR-7 | TDS deductors | Monthly | 10th | Passes TDS data to deductee
GSTR-8 | E-commerce | Monthly | 10th | TCS reported for sellers
GSTR-9 | Regular (>2Cr) | Annual | 31 Dec | Year-end summary
GSTR-9C | >5Cr Turnover | Annual | 31 Dec | Reconciliation/audit
GSTR-10 | Cancelled GSTIN | Once | 3 months | Final return before exit
GSTR-11 | UIN holders | Monthly | 28th | Refund for UN/Embassy

*Dates may vary by government notifications.

Explanation of Key Forms

GSTR-1: Essential for buyers to see their Input Tax Credit. If skipped, ITC may be blocked.
GSTR-3B: Summarizes tax liability; paying tax through this is mandatory.
IFF: Optional tool to provide B2B invoices monthly for faster credit claim by customers.
CMP-08 / GSTR-4: For composition dealers who pay tax at fixed rates and file quarterly/annually.
GSTR-7 / GSTR-8: Ensures TDS and TCS amounts reflect in recipients' ledgers.
GSTR-9 / 9C: Used by the department for annual matching with Income Tax filings.
GSTR-5 / 5A: Mandatory for foreign or online suppliers dealing in India.
GSTR-10: Final settlement form after GST cancellation.

Important Updates for 2025

1. From 1 July 2025, old returns (3+ years overdue) can't be filed.
2. GSTR-3B will be locked after filing; edits must go through GSTR-1A (to be notified).

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