GST Return Filing Due Dates and Compliance Guide for FY 2025-26

## Introduction

Timely GST return filing helps businesses avoid late fees, interest, blocked input tax credit, and unnecessary notices. Every registered taxpayer should maintain accurate sales, purchase, and tax payment records throughout the financial year.

This guide explains the major GST returns, common due dates, required documents, and practical compliance steps for FY 2025-26.

## Important GST Returns

### GSTR-1

GSTR-1 contains details of outward supplies and sales invoices. The information filed in GSTR-1 is reflected in the recipient's GSTR-2B and affects their input tax credit.

Use a **bullet list** for the following:

- Monthly filers generally file GSTR-1 every month.
- QRMP taxpayers generally file it every quarter.
- Invoice details should match the accounting records.
- Amendments should be reported in the appropriate return period.

### GSTR-3B

GSTR-3B is a summary return used to report taxable supplies, input tax credit, and tax liability. The applicable tax must be paid before filing the return.

Use a **numbered list** for the following:

1. Reconcile sales with GSTR-1.
2. Reconcile purchases with GSTR-2B.
3. Review eligible and ineligible input tax credit.
4. Calculate tax liability.
5. Pay the tax and file GSTR-3B.

## Documents Required

Keep the following records ready:

- Sales invoices and credit notes
- Purchase invoices and debit notes
- E-way bills
- Import and export documents
- Reverse charge transaction details
- Input tax credit reconciliation
- Electronic cash and credit ledger details

## Common Compliance Mistakes

Use **bold** formatting for the mistake names.

- **Incorrect GSTIN:** Verify the customer's GSTIN before filing.
- **Invoice mismatch:** Match invoice numbers, dates, and taxable values with the books.
- **Excess ITC claim:** Claim credit only when conditions under GST law are satisfied.
- **Missed reverse charge:** Review transactions covered under reverse charge mechanism.
- **Late filing:** Maintain a compliance calendar and file before the due date.

## Late Fees and Interest

Late filing may result in a daily late fee, interest on unpaid tax, restriction of return filing, and compliance notices. The exact amount depends on the return type, delay, turnover, and applicable government notifications.

Use a **quote block** for this text:

> GST due dates and late-fee rules may change through government notifications. Confirm the latest applicable dates before filing.

## How CA Mahesh Halani Can Help

Our GST compliance services can help with:

- GST registration
- Monthly and quarterly return filing
- GSTR-1 and GSTR-3B reconciliation
- Input tax credit review
- Notice and mismatch support
- Annual return preparation
- GST compliance advisory

Add a link to the words **GST registration service**:

```text
/services/gst-registration/
```

## Conclusion

Accurate records, regular reconciliation, and timely filing are essential for smooth GST compliance. Businesses should review their GST data every month instead of waiting until the filing deadline.

Contact CA Mahesh Halani for professional assistance with GST registration, return filing, reconciliation, and compliance support.