Important GST Dates and GST Calendar 2024-25

GST calendar helps every registered business and professionals to be ready for compliance well in advance. GST Dates are crucial for every taxpayer to file the GST returns and prescribed forms under the GST law to avoid incurring any interest or late fees. You can identify the right GST return to file by knowing the type of registration obtained for your GSTIN, using the GST search tool.

The CBIC continues to extend the GST Dates of various returns and forms under GST. Accordingly, our handy GST calendar can remind you when to pay tax and file your GST returns.

Annual GST Calendar 2024-25

GST due dates in January 2025

Here is the GST calendar for January 2025 at a glance-

Regular taxpayers

The GST returns in forms GSTR-1 and GSTR-3B are to be filed by businesses and professionals registered under GST every month if their annual aggregate turnover during the financial year exceeds Rs.5 crore (Was Rs.1.5 crore up to December 2020). On the other hand, the rest of the taxpayers had an option to choose a quarterly GSTR-1 filing while continuing to file GSTR-3B monthly, until December 2020.

From the quarter of 1st January 2021, the taxpayers having annual turnover up to Rs.5 crore may opt for the QRMP scheme, under which they can file both GSTR-1 and GSTR-3B once in a quarter while continuing to make a monthly estimated payment of taxes. An Invoice Furnishing Facility (IFF) has also been made available for quarterly filers of GSTR-1 to upload documents of their B2B outward supplies. In between, auto-drafted returns such as GSTR-2A and GSTR-2B will help taxpayers to claim their eligible input tax credit in their GSTR-3B.

Composition taxable persons

A person registered under the composition scheme must pay tax once in a quarter in form CMP-08 giving basic details while he must file a new version of GSTR-4 every year by 30th June. 

Returns for specific transactions/persons

Special transactions under GST have been defined with specific GST returns such as GSTR-5, GSTR-5A, GSTR-6, GSTR-7 and GSTR-8. For more information about GST returns, read our article on ‘GST Returns’.

Latest news on GST returns due date extensions

The following section provides updates on the latest news and notifications for due date extensions on various GST returns and forms:

10th January 2025

The due dates of monthly and quarterly GSTR-1, GSTR-3B, GSTR-5, GSTR-6, GSTR-7 and GSTR-8 returns are extended for the month/quarter ending 31st December 2024 as follows-

• GSTR-7 & GSTR-8: File by 12th Jan 2025
• GSTR-1 (Monthly): File by 13th Jan 2025
• GSTR-5 & GSTR-6: File by 15th Jan 2025
• GSTR-1 (QRMP): File by 15th Jan 2025
• GSTR-3B (Monthly): File by 22nd Jan 2025
• GSTR-3B (QRMP): File by 
        24th Jan 2025 for Category X States/UT  or 
        26th Jan 2025 for Category Y States/UT

Category X: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

Category Y:  Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.

10th December 2024

The government has extended the due date for GSTR-3B of October 2024 for registered persons of Murshidabad, West Bengal till 11th December 2024.

27th November 2024

The government has extended the due date for GSTR-3B of October 2024 for registered persons of Manipur till 13th November 2024.

Upcoming GST return due dates 

The due dates for filing GST returns can be extended by issuing orders or notifications. Here, we have got for you the list of upcoming GST returns due dates you must not miss!

Here’s the return-wise GST calendar

GSTR-1

Quarterly filing

(Annual turnover up to Rs.5 crore can opt for quarterly filing**)

**Such taxpayers can also make use of IFF to upload B2B invoices or documents every month, if they opt into the QRMP scheme, If not, then they must file returns on a monthly basis.

Monthly Filing

(Annual turnover of more than Rs.5 crore must file monthly or not opted into the QRMP scheme, wherever eligible)

GSTR-2 and GSTR-3

The filing of these forms is currently suspended.

GSTR-3B

GSTR-3B is a summary return to be filed by all taxpayers except those registered under the composition scheme, every month. However, from 1st January 2021, there is also a quarterly filing option provided to taxpayers with an annual aggregate turnover of up to Rs.5 crore, opting for the QRMP scheme.

Aggregate turnover exceeding Rs.5 crore in the previous financial year

Aggregate turnover up to Rs.5 crore in the previous financial year

(1) Not opting for the QRMP scheme

(2) Opting for the QRMP scheme

CMP-08

GSTR-4

The due date to file the GSTR-4 return for FY 2024-25 is 30th June 2025.

GSTR-5

Summary of outward taxable supplies and tax payable by the non-resident taxable persons:

GSTR-5A

Summary of outward taxable supplies and tax payable by Online Information and Database Access or Retrieval Services (OIDAR) provider:

GSTR-6

Details of Input Tax Credit (ITC) received and distributed by an Input Service Distributor (ISD):

GSTR-7

Summary of Tax Deducted at Source (TDS) and deposited under GST laws:

GSTR-8

Summary of Tax Collected at Source (TCS) by e-commerce operators under GST laws:

GSTR-9 and self-certified GSTR-9C

The GSTR-9 annual returns and GSTR-9C self-certified reconciliation statement due dates for 

• FY 2024-25 - 31st December 2025
• FY 2025-26 - 31st December 2026

GST Dates of Few Popular Forms

ITC-04

Half-yearly ITC-04 to be filed by a manufacturer to report the summary of goods sent to or received from a job worker whose turnover is more than Rs.5 crore, is as follows-

Yearly ITC-04 to be filed by a manufacturer to report the summary of goods sent to or received from a job worker whose turnover is up to Rs.5 crore, is as follows-

CMP-02

It is a form to opt into the composition scheme under section 10 of the CGST Act and the CGST (Rate) notification no. 2/2019 dated 7th March 2019. It must be filed at the beginning of every financial year by the 31st of March.

The due date to file CMP-02 for FY 2025-26 is 31st March 2025.

ITC-03

A form for ITC reversal pertaining to previous years, in the case where a person freshly opts for the composition scheme for a financial year. Alternatively, it is used when the item being sold on which ITC was availed becomes exempt even before utilising the ITC. It must be filed within 60 days from the date of filing CMP-02 in the former case.

The due date to file ITC-03 for FY 2025-26 is 31st May 2025.

CMP-03

A taxpayer has to intimate the government about the stock held by them on the day of opting into the composition scheme for the first time. It must be filed within 90 days from the day of filing CMP-02.

TRAN-01

All pre-GST registered persons can transfer the pre-GST input tax credits under the central excise and service tax laws into the GST regime by filing Form TRAN-01.

A further time limit till 31st August 2020 was granted to those who could not submit details of the pre-GST tax credits for transfer before earlier deadlines due to technical issues on the GST portal.

The government has granted a special window for those who could not file TRAN-1 due to technical glitches between 1st October 2022 to 30th November 2022.

TRAN-02

It refers to the transitional/pre-GST input tax credit under GST, that needs to be filed after filing TRAN-01. It covers taxpayers who do not possess invoices/documents pertaining to the tax credit claimed from the pre-GST regime, on the closing stock as of 30th June 2017.

The due date to file TRAN-02 is within one month from the date of filing TRAN-01^.

The government has granted a special window for those who could not file TRAN-2 due to technical glitches between 1st October 2022 to 30th November 2022.

^Stands extended to 30th September 2020 vide CGST notification no. 55/2020 dated 27th June 2020 for taxpayers who faced technical difficulties on the GST portal, as notified via CGST Notification no. 02/2020-CT dt. 1st January 2020 and CGST order no. 01/2020 7th February 2020.

RFD-11 (LUT)

Letter of Undertaking in form RFD-11 must be filed to make exports without payment of IGST by the GST registered exporters for every financial year. It must be filed at the beginning of every financial year by the 31st of March and the reference number must be quoted in the export document each time a transaction is effected.

The due date to file RFD-11 (LUT) for FY 2025-26 is 31st March 2025.

Having known the dates now, make sure to mark this on your calendar!

In case you missed the filing date of GST, ensure you make payment of tax along with the applicable late fees.

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