GST Compliance Calendar 2025-26: All Important Deadlines for Chartered Accountants
A comprehensive GST compliance calendar for FY 2025-26 with all GSTR-1, GSTR-3B, GSTR-9, TDS, and advance tax deadlines — essential for every CA managing clients in India.
Introduction: Why a Compliance Calendar is Every CA's Best Friend
Managing compliance deadlines for even a handful of GST-registered clients is complex — but for CA firms with 50, 100, or 200+ clients across different turnover slabs, states, and filing categories, it becomes a major operational challenge. Missing a single deadline can cost a client thousands in penalties and cost you the client relationship.
This calendar covers all major GST, income tax, TDS, and ROC deadlines for FY 2025-26 (April 2025 to March 2026). Bookmark this page and set up automated reminders in your practice management system.
GSTR-1 Due Dates for FY 2025-26
Monthly Filers (Turnover above ₹5 crore or opted out of QRMP)
| Tax Period | Due Date |
|---|---|
| April 2025 | 11 May 2025 |
| May 2025 | 11 June 2025 |
| June 2025 | 11 July 2025 |
| July 2025 | 11 August 2025 |
| August 2025 | 11 September 2025 |
| September 2025 | 11 October 2025 |
| October 2025 | 11 November 2025 |
| November 2025 | 11 December 2025 |
| December 2025 | 11 January 2026 |
| January 2026 | 11 February 2026 |
| February 2026 | 11 March 2026 |
| March 2026 | 11 April 2026 |
QRMP Scheme — IFF (Invoice Furnishing Facility)
For QRMP taxpayers, the IFF for Month 1 and Month 2 of the quarter is due by the 13th of the following month. The quarterly GSTR-1 is due on the 13th of the month following the quarter end.
GSTR-3B Due Dates FY 2025-26
Taxpayers with Turnover above ₹5 crore (Monthly)
Due on the 20th of every following month throughout the year.
QRMP Scheme (Turnover up to ₹5 crore)
Quarterly GSTR-3B due dates:
- Q1 (Apr–Jun 2025): 22nd July (Category 1 states) / 24th July (Category 2 states)
- Q2 (Jul–Sep 2025): 22nd October / 24th October 2025
- Q3 (Oct–Dec 2025): 22nd January / 24th January 2026
- Q4 (Jan–Mar 2026): 22nd April / 24th April 2026
Category 1 states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep
Category 2 states: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Delhi, Jammu & Kashmir, Ladakh, Chandigarh
Annual GST Returns
- GSTR-9 (Annual Return): 31 December 2025 for FY 2024-25
- GSTR-9C (Reconciliation Statement): 31 December 2025 for FY 2024-25 (for taxpayers with turnover above ₹5 crore)
- GSTR-4 (Composition Dealers Annual Return): 30 April 2025 for FY 2024-25
Income Tax Compliance Calendar FY 2025-26
| Compliance | Due Date |
|---|---|
| Advance Tax (Q1) — 15% of estimated tax | 15 June 2025 |
| Advance Tax (Q2) — 45% cumulative | 15 September 2025 |
| Advance Tax (Q3) — 75% cumulative | 15 December 2025 |
| Advance Tax (Q4) — 100% | 15 March 2026 |
| ITR Filing — Individuals (non-audit) | 31 July 2025 (for AY 2025-26) |
| ITR Filing — Businesses requiring audit | 31 October 2025 (for AY 2025-26) |
| Tax Audit Report (Form 3CA/3CB + 3CD) | 30 September 2025 (for AY 2025-26) |
TDS / TCS Compliance Deadlines
TDS must be deposited by the 7th of the following month (except March TDS, which is due by 30 April). TDS returns (Form 24Q/26Q/27Q/27EQ) must be filed quarterly:
- Q1 (Apr–Jun): 31 July
- Q2 (Jul–Sep): 31 October
- Q3 (Oct–Dec): 31 January
- Q4 (Jan–Mar): 31 May
Managing This Calendar for Multiple Clients
A compliance calendar only creates value when it is actionable. For CA firms, this means:
- Tagging each client with their filing category (monthly vs QRMP, state category, turnover slab)
- Generating a personalised compliance schedule for each client
- Sending automated reminders to clients before each deadline
- Tracking filing status (pending → filed → acknowledgement received) for each compliance item
Grovia's compliance calendar does all of this automatically, generating client-specific deadline lists and sending proactive WhatsApp/email reminders — so no deadline is ever missed.
