GST Filing Dates: GST Due Dates in December 2025
Complete GST calendar for December 2025: All GST due dates for GST schedule in December 2025 including GSTR-7/8 (10 Dec), GSTR-1 (11 Dec), GSTR-3B (20 Dec), PMT-06 (25 Dec). Tips to avoid penalties and ITC issues.
Last GST Calendar Dates for December 2025
December is the last GST return filing month for AY 2025. And all the GST-registered businesses in India need to file returns as per the GST filing due dates in December GST calendar.
And if you are looking for exact december GST schedule, GST deadline, here's a complete compliance checklist, whether you file monthly returns or follow the QRMP scheme, to get a clear view of every GST return due date in December 2025, so you don’t end up paying penalties or interest.
Updates in GST Due Dates (2025 Context)
- From July 2025, GSTR-3B forms cannot be amended to some extent after submitting the form.
- The three-year time limit for filing old returns got strict.
Key GST Due Dates in December 2025
This schedule follows the standard GST 2025 return cycle announced by the GST Council for the 2025 tax period. These deadlines apply to returns for November 2025, which are due in December.
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GSTR-7 and GSTR-8 — 10 December 2025
These returns are for taxpayers deducting or collecting TDS/TCS under GST. Anyone searching for GSTR 7 due date December 2025 or GSTR 8 filing deadline will find this relevant. Filing on time helps maintain clean reconciliation records. -
GSTR-1 (Monthly) — 11 December 2025
This return covers outward supplies. If you’ve been looking for the exact GSTR 1 due date in December 2025, this is it. Timely filing ensures your buyers receive accurate Input Tax Credit. -
GSTR-5 and GSTR-6 — 13 December 2025
GSTR-5 is for non-resident taxable persons, while GSTR-6 is for Input Service Distributors. These filings help businesses keep their credit flow and compliance trail sorted. -
GSTR-3B (Monthly) — 20 December 2025
This is the main summary return and includes GST payment for November. Users searching GSTR 3B last date December 2025 or monthly GST payment deadline will be looking for this date. Filing before the deadline helps avoid late fees and interest. -
PMT-06 Payment (QRMP Scheme) — 25 December 2025
This is the monthly GST challan for QRMP taxpayers. When is PMT-06 payment due in December 2025? For PMT 06 GST filing, the deadline is 25 December. Paying on time keeps your future quarterly return clean.
Note: Always cross-check dates on the GST portal in case any government notifications update or shift the deadlines.
GST Return Due Dates in December 2025
If you're searching for a complete GST filing calendar for December 2025, this table covers every monthly, quarterly, and annual return due in the month.
| GST Return Form | Due Date in December 2025 | Filing Period | Applicable Taxpayer Type |
|---|---|---|---|
| GSTR-7 | 10 December 2025 | November 2025 | TDS Deductors |
| GSTR-8 | 10 December 2025 | November 2025 | E-commerce Operators (TCS Collectors) |
| GSTR-1 (Monthly) | 11 December 2025 | November 2025 | Taxpayers with AATO > ₹5 crore or opted out of QRMP |
| GSTR-5 | 13 December 2025 | November 2025 | Non-resident Taxable Persons |
| GSTR-6 | 13 December 2025 | November 2025 | Input Service Distributors (ISD) |
| GSTR-1 (Quarterly IFF) | 13 December 2025 | Nov 2025 (for Oct–Dec quarter) | QRMP Taxpayers using the Invoice Furnishing Facility |
| GSTR-3B (Monthly) | 20 December 2025 | November 2025 | Monthly filers with AATO > ₹5 crore or opted out of QRMP |
| GSTR-5A | 20 December 2025 | November 2025 | OIDAR Service Providers located outside India |
| GSTR-9 | 31 December 2025 | FY 2024–25 | Regular taxpayers (optional for turnover up to ₹2 crore) |
| GSTR-9C | 31 December 2025 | FY 2024–25 | Taxpayers with AATO > ₹5 crore (self-certified reconciliation) |
This list is your complete reference for all GST return due dates in December 2025, including GSTR-1, GSTR-3B, PMT-06, annual returns, and special-category forms.
Why December GST Deadlines Matter
1. Timely filing impacts cash flow directly-
The monthly GST payment deadline (GSTR-3B) hits on the 20th, so plan your working capital. This is where most late fees and interest pile up.
2. Late return filing affects ITC-
Missing GSTR-1 affects your clients’ ITC. That’s why, to avoid GST penalties and ITC mismatches, file GSTR 1 by 11 December.
3. Compliance is getting tighter-
With the three-year time bar for old GST returns and more restricted editing in GSTR-3B, December GST filings shouldn’t be delayed.
Tips to Stay Ahead of December 2025 GST Deadlines
Here’s what really helps:
- Organise your invoices early with GimBooks.
- Reconcile purchases, match sales, and check GSTR-2B before filing GSTR-3B. This avoids ITC reversals and errors.
- File GSTR-1 well before the portal rush
- QRMP users should plan PMT-06 in advance
- Keep an eye on GST updates.
- Return formats keep changing. Any update on the GST due date extension, GST portal downtime, or compliance rules can affect your filing.
Read more: Make GST compliant invoices.
Conclusion: All GST Filing Due Dates Chart in December 2025
If you’re handling GST filing due date for december on your own or even through an accountant, knowing the GST return due dates in December 2025 helps you stay ahead, and you can manage it with GSTR filing software like GimBooks. Whether you’re searching for the GSTR 3B due date, GST schedule 2025, the GSTR 1 deadline, or the complete GST calendar, everything for December is right here.
FAQ: GST Filing Dates in December 2025
1. What is the GST filing due date in December 2025?
The main GST filing dates for December 2025 are 10 December (GSTR-7 and GSTR-8), 11 December (GSTR-1), 13 December (GSTR-5, GSTR-6, IFF), 20 December (GSTR-3B and GSTR-5A), 25 December (PMT-06), and 31 December (GSTR-9 and GSTR-9C).
2. What is the GSTR 1 due date in December 2025?
The GSTR-1 due date for December 2025 is 11 December, for reporting outward supplies for November.
3. What is the GSTR 3B due date for December 2025?
GSTR-3B for November 2025 must be filed by 20 December 2025.
4. When is the GSTR 7 due date in December 2025?
GSTR-7, meant for TDS deductors, is due on 10 December 2025.
5. What is the GSTR 8 filing due date in December 2025?
GSTR-8, filed by e-commerce operators for TCS, is also due on 10 December 2025.
6. When do I file GSTR-5 and GSTR-6 in December 2025?
Both GSTR-5 and GSTR-6 are due on 13 December 2025.
7. What is the PMT-06 due date for December 2025?
For QRMP taxpayers, PMT-06 payment for November 2025 must be made by 25 December 2025.
8. What is the IFF due date for QRMP taxpayers in December 2025?
The Invoice Furnishing Facility (IFF) for the October–December quarter is due on 13 December 2025.
9. What is the GSTR-9 due date for FY 2024-25?
The annual return GSTR-9 is due on 31 December 2025.
10. What is the GSTR-9C due date for FY 2024-25?
The self-certified reconciliation statement GSTR-9C must also be filed by 31 December 2025.
11. Who needs to file GSTR-9 and GSTR-9C by 31 December 2025?
GSTR-9 is for regular taxpayers, while GSTR-9C is for anyone with an annual turnover above ₹5 crore.
12. What happens if I miss the GST due date in December 2025?
Late fees, interest, and ITC mismatches can occur. Delayed filing may also block your buyers’ input tax credit.
13. Where can I check if GST dates change?
Always verify on the official GST portal, since deadlines can shift if a government notification is issued.