GST payment due dates depend on the tax jurisdiction and filing frequency. In India, regular taxpayers generally pay GST by the 20th of the following month, while quarterly (QRMP) filers pay by the 22nd or 24th. Composition taxpayers pay quarterly by the 18th of the month following the quarter.
When your GST/HST credit is paid. You will get your annual GST/HST credit, which was calculated using information from your 2024 tax return, in four payments. The CRA will make these payments on the 5th day of July and October 2025, and of January and April 2026.
Generally, registered persons must file monthly returns in GSTR-3 and pay taxes by the 20th of the following month.
28 February
Annual GST return or Annual GST information report: final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.
If a company's fiscal year-end is December 31 and they did have income for tax purposes that year, their payment deadline is April 30 and their filing deadline would be June 15. If a company's fiscal year-end is August 31, their payment and filing deadline would be November 30, whether or not they had taxable income.
Interest on Late Payment of GST:
If the taxpayer is unable to pay GST on time due to some reason, an interest is charged on the GST payment. An interest on late payment of GST is of 18% per annum and will be charged for the days after the due date.
Grace periods typically range from 15 to 30 days. While technically a customer could wait until the exemption date to pay, insurers may still treat the premium as GST-inclusive based on the due date, not the payment date. ...
The GST/HST credit payment period begins in July and ends in June of the following year: January and April payments. Based on your adjusted family net income from your 2024 tax return. July and October payments.
Yes, if you opt for QRMP scheme, both Form GSTR-1 and Form GSTR-3B will be required to be filed at quarterly frequency. However, Payment needs to be made every month, for tax dues on monthly basis through a challan.
GST payment is to be made when the GSTR 3 is filed i.e by 20th of the next month.
Mark these CRA GST payment dates on your calendar: January 5, 2026. April 2, 2026. July 3, 2026 (new benefit year + increase)
Federal individual income tax payments are generally due April 15th, but if you're self-employed or have other income without withholding, you must make quarterly estimated payments (around April 15, June 15, Sept 15, and Jan 15) to avoid penalties, with the main 2025 return deadline for individuals being April 15, 2026. Remember, an extension to file (until Oct 15) is not an extension to pay; you must pay any owed tax by the April deadline.
Tax bodies are demanding an extension because “For FY 2024–25, the format, instructions and disclosure requirements of Forms GSTR-9 and GSTR-9C were revised through multiple notifications issued during the year, including those released in June 2024, December 2024 and mid-2025.
For GST, the CRA filing and payment deadline is 3 months after your fiscal year end. For GST filed and paid annually, the CRA payment deadline is April 30 and the filing deadline is June 15. For GST filed and paid monthly and quarterly, the CRA filing and payment deadline is one month after the reporting period.
Starting September 22, 2025, GST in India will be simplified to primarily two rates: 5% and 18%, with a special 40% rate on luxury and sin goods like tobacco and high-end vehicles. Many essentials, including certain medicines and foods, are now zero-rated, while several items see reduced rates.
Requesting for extensions
GST-registered businesses must maintain proper transaction tracking systems and ensure adequate resources to file their GST returns on time. We may grant extensions to filing due date in these circumstances: Newly registered businesses. Cases that meet our acceptable reasons (listed below)
If you don't pay on time, we will automatically add a general interest charge (GIC) to what you owe. Your debt will grow each day your debt remains unpaid. Interest calculates on a daily compounding basis on the amount overdue and is added to your account periodically.
GST payments are typically made quarterly, on the 5th day of January, April, July, and October each year. If the date falls on weekends or public holidays, payments will be made the last business before the 5th.
Using the wrong tax codes or accounting method
Many GST mistakes are the result of using incorrect tax codes or the wrong accounting method: Tax codes: If a GST-free sale is coded as taxable in your accounting system, you'll pay GST unnecessarily. If a taxable sale is coded GST-free, you'll underpay.
You have to start charging GST/HST on the supply that made you exceed $30,000. You exceed the $30,000 threshold 1 over the previous four (or fewer) consecutive calendar quarters (but not in a single calendar quarter).
The GST late fee is a fine that is charged on the late filing of GST returns after the due dates. This fee motivates prompt compliance. Here are the key elements of the GST late fee structure: Daily Late Fee: A late fee of ₹50 per day is paid on Central GST (CGST) and State GST (SGST).