In India, the main GST return (GSTR-3B) is due by the 20th of the following month for monthly filers, or the 22nd/24th for quarterly filers. Sales return GSTR-1 is due by the 11th of the next month. Annual returns (GSTR-9) are due by December 31st of the following financial year.
GSTR-3B is a summary return that contains details of sales, purchases, tax liability, and ITC claims. GST 3B due date is the 20th of the following month. The businesses whose turnover is above ₹5 crore have to file GSTR-5, which is also due by the 20th of each month.
GST Notification 17/2025-Central Tax dt. 18-October-2025
Registered taxpayers can now file their GSTR-3B for the month of September 2025 or the quarter of July–September 2025 by October 25, 2025, instead of the earlier due date.
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.
GSTR 3B contains a detailed summary of the tax liabilities of the GST dealer. After modification in GST Rules, 2022, if GSTR-3B is not filed for 6 months consecutively or for two consecutive tax periods will now lead to cancellation of GST registration.
For most people, that deadline will be May 15, 2026, but it depends on your eligibility, so check in with your accountant. However, you will still need to engage a tax agent before the October 31 deadline closes.
Don't overlook filing a tax return. There's no penalty for filing after the April 15 deadline if a refund is due. Every year, the IRS estimates nearly a million taxpayers who failed to file prior year tax returns are potentially due refund money.
What is the new 3-year filing rule? Starting from December 1, 2025, the GST portal will bar taxpayers from filing any return that is more than three years past its original due date. This means November 2025 is the last chance to file returns for periods like October 2022 or the FY 2020-21 annual return.
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.
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.
Here are some of the primary and most common errors made by enterprises, and this is how you can fix them as well.
Under the GST Act, any individual or entity supplying goods or services with an annual turnover exceeding the threshold must file GST returns. This includes businesses, traders, manufacturers, service providers, and e-commerce operators. Entities registered under the GST composition scheme also need to file returns.
The return for September 2025 may now be filed till October 25, 2025, and similarly, for taxpayers filing quarterly returns (July–September 2025 quarter), the due date is also extended to October 25, 2025.
If you collect GST/HST, penalties also apply for filing late. The CRA calculates the late filing fee for your GST/HST taxes using the formula A + (B x C). In this formula, A is 1% of the amount you owe, B is 25% of A, and C is the number of months the return is late.
Therefore, upon non –filing of GST returns or missing out the GST due dates, the GST law prescribes a general penalty. The maximum penalty that may be imposed is Rs. 5,000. The taxpayer will be required to pay interest on late payment of GST at a rate of 18% annually in addition to the late payment penalty.
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. ...
September 15, 2026 - Third quarter 2026 estimated tax payment due. October 15, 2026 - Deadline to file your extended 2025 tax return. If you chose to file an extension request on your tax return, this is the due date for filing your tax return.
If a business's annual revenue in the previous or current year surpasses 1.50 crore, on a monthly basis they must submit GSTR-1. The deadline for the current month's GSTR-1 filing is the 11th day of the subsequent month With a turnover less than Rs. 1.5 Crore have the option to file GSTR-1 on a quarterly basis.
GSTR-1: Filed quarterly, by the 13th of the month following the quarter. GSTR-3B: Filed quarterly, by the 22nd or 24th (depending on the state). Tax payment: Made monthly using Form PMT-06.
Maximum marginal rate is the highest rate of tax at any income level. This means for those with incomes between Rs 2 crore and Rs 5 crore, 39% will be the highest applicable tax rate, and for those with incomes above Rs 5 crore, it will be 42.74% — the highest tax rate since 1992.
What is the Minimum Turnover Limit for GST Registration? Businesses are required to register for GST and pay tax on their annual turnover if their annual revenue exceeds Rs. 40 lakhs in the case of goods supplied and Rs. 20 lakhs for the supply of services.
Ways you can avoid late fees