GST Filing Dates: GST Due Dates in 2026
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 a critical month for GST compliance, with multiple return deadlines falling within the month. GST-registered businesses in India must file their returns according to the due dates listed here to avoid penalties and interest.
Note: GST filings are based on the Financial Year (FY), not the Assessment Year (AY).
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.
This comprehensive GST calendar covers all important GST return due dates for December 2025 and December 2026, including GSTR-7/8 (10 Dec), GSTR-1 (11 Dec), GSTR-3B (20 Dec), PMT-06 (25 Dec), and annual returns. Follow this guide to avoid penalties, interest, and ITC mismatches.
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 2026
If you're searching for a complete GST filing calendar for December 2026, this table covers every monthly, quarterly, and annual return due in the month.
| GST Return Form | Due Date in December 2026 | Filing Period | Applicable Taxpayer Type |
|---|---|---|---|
| GSTR-7 | 10 December 2026 | November 2026 | TDS Deductors (Government bodies, etc.) |
| GSTR-8 | 10 December 2026 | November 2026 | E-commerce Operators (TCS Collectors) |
| GSTR-1 (Monthly) | 11 December 2026 | November 2026 | Taxpayers with AATO > ₹5 crore or opted out of QRMP |
| GSTR-5 | 13 December 2026 | November 2026 | Non-resident Taxable Persons |
| GSTR-6 | 13 December 2026 | November 2026 | Input Service Distributors (ISD) |
| GSTR-1 (Quarterly IFF) | 13 December 2026 | Nov 2026 | QRMP Taxpayers using the Invoice Furnishing Facility |
| GSTR-3B (Monthly) | 20 December 2026 | November 2026 | Monthly filers (AATO > ₹5 crore or opted out of QRMP) |
| GSTR-5A | 20 December 2026 | November 2026 | OIDAR Service Providers (located outside India) |
| GSTR-9 (Annual) | 31 December 2026 | FY 2025–26 | Regular taxpayers (Exempted for turnover up to ₹2 crore) |
| GSTR-9C (Reconciliation) | 31 December 2026 | FY 2025–26 | Taxpayers with AATO > ₹5 crore |
This list is your complete reference for all GST return due dates in December 2026, including GSTR-1, GSTR-3B, annual returns, and special-category forms.
Complete GST Return Due Dates for December 2026 – Monthly, Quarterly, and Annual Filings
Disclaimer: GST due dates are subject to change based on government notifications. Always verify deadlines on the official GST portal before filing.
Why 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:
- Organize your invoices early using GimBooks to streamline your filing process.
- Reconcile purchases and sales, and review your GSTR-2B before filing GSTR-3B to avoid Input Tax Credit (ITC) mismatches.
- File your GSTR-1 return well before the due date to avoid last-minute portal congestion.
- QRMP scheme taxpayers should plan and pay PMT-06 challans ahead of the deadline.
- Stay updated with the latest GST notifications and portal announcements to ensure compliance.
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 2026
1. What are the GST filing due dates in December 2026?
The main GST filing due dates in December 2026 are:
• 10 December 2026 – GSTR-7 and GSTR-8
• 11 December 2026 – GSTR-1 (Monthly)
• 13 December 2026 – GSTR-5, GSTR-6 and IFF (Invoice Furnishing Facility)
• 20 December 2026 – GSTR-3B and GSTR-5A
• 25 December 2026 – PMT-06 payment (QRMP)
• 31 December 2026 – GSTR-9 and GSTR-9C (Annual returns)
2. What is the GSTR-1 due date in December 2026?
The GSTR-1 due date in December 2026 is 11 December 2026 for reporting outward supplies for November 2026 (monthly filers). Quarterly filers under QRMP use IFF by 13 December 2026.
3. What is the GSTR-3B due date for December 2026?
GSTR-3B for November 2026 must be filed by 20 December 2026.
4. When is the GSTR-7 due date in December 2026?
GSTR-7, filed by entities required to deduct TDS under GST, is due on 10 December 2026.
5. What is the GSTR-8 filing due date in December 2026?
GSTR-8, the return filed by e-commerce operators for TCS under GST, is due on 10 December 2026.
6. When do I file GSTR-5 and GSTR-6 in December 2026?
Both GSTR-5 (for non‑resident taxable persons) and GSTR-6 (for Input Service Distributors — ISDs) are due on 13 December 2026.
7. What is the PMT‑06 due date for December 2026?
For taxpayers under the QRMP scheme, the PMT‑06 payment for November 2026 must be made by 25 December 2026.
8. What is the IFF due date for QRMP taxpayers in December 2026?
The Invoice Furnishing Facility (IFF) for October–December quarter is due on 13 December 2026 for QRMP taxpayers.
9. What is the GSTR‑9 due date for FY 2025‑26?
The annual GST return (GSTR‑9) for FY 2025‑26 must be filed by 31 December 2026. This also applies to GSTR‑9C (reconciliation statement) for taxpayers with higher turnover.
10. What is the GSTR‑9C due date for FY 2025‑26?
The self‑certified reconciliation statement (GSTR‑9C) for FY 2025‑26 is also due by 31 December 2026, similar to GSTR‑9.
11. Who needs to file GSTR‑9 and GSTR‑9C by 31 December 2026?
GSTR‑9 is mandatory for regular taxpayers (turnover exceeding ₹2 crore).
• GSTR‑9C is required for taxpayers with annual turnover above ₹5 crore.
12. What happens if I miss the GST due date in December 2026?
If you miss a due date:
• Late fees and interest may apply
• Input Tax Credit (ITC) claims may be delayed or disallowed
• Recipient businesses may face ITC mismatches
• Repeat delays can lead to penalties and compliance issues
Always file as soon as possible even if late.
13. Where can I check if GST dates change?
Always verify GST filing due dates on the official GST portal (gst.gov.in), as the Government can extend deadlines through notifications.