Important GST Dates and GST Calendar 2025-26 - ABCD Aditya Birla Capital

• The GST calendar for FY 2024-25 outlines the due dates for filing GSTR-1, GSTR-3B, and other GST returns.
• Taxpayers must adhere to the GST last date to avoid penalties and maintain compliance.
• The due dates vary based on the taxpayer's turnover and the type of return being filed.
• Staying informed about the latest GST updates and amendments is crucial for ongoing compliance.

Staying on top of GST compliance is crucial for businesses to avoid penalties and maintain smooth operations. With the start of the new financial year 2024-25, it's essential to familiarise yourself with the important GST due dates and plan accordingly.In this article, you'll find a comprehensive GST calendar for FY 2024-25, covering the key GST last date for filing various GST returns. Whether you're a small business owner or a tax professional, this guide will help you navigate the GST compliance landscape with ease.

Before diving into the GST calendar, let's briefly understand the GST return filing process.Under the GST regime, businesses are required to file various returns based on their turnover and the nature of their transactions. The most common returns include:

• GSTR-1 : Summary of outward supplies
• GSTR-3B : Summary return
• GSTR-4 : Annual return for composition taxpayers
• GSTR-9 : Annual return for regular taxpayers

Each return has specific due dates, which are outlined in the GST calendar 2023 24. It's essential to keep track of these dates to ensure timely filing and avoid penalties.

For taxpayers with an aggregate turnover exceeding ₹5 crore, the following monthly GST return due dates are applicable:

Other monthly returns, such as GSTR-5 (for non-resident taxpayers), GSTR-6 (for Input Service Distributors), and GSTR-7 (for Tax Deducted at Source), also have specific due dates that must be adhered to for tax filing.

Taxpayers with an aggregate turnover of up to ₹5 crore have the option to file quarterly returns. The quarterly GST return dates for FY 2024-25 are as follows:

Category X states/UTs include Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli. Category Y includes the remaining states/UTs.

In addition to the monthly and quarterly returns, taxpayers are also required to file annual returns. The important GST dates for annual returns in FY 2024-25 are:

• GSTR-4 (for composition taxpayers): 30th April 2025
• GSTR-9 (for regular taxpayers with turnover exceeding Rs. 5 crores): 31st December 2025

It's crucial to file these annual returns within the specified due dates to avoid penalties and maintain compliance.

Failing to file GST returns or pay GST liabilities within the specified GST last date can result in severe consequences for businesses. These may include:

• Penalties and interest on late filing and payment
• Disruption in cash flow management
• Loss of input tax credit (ITC)
• Damage to business reputation
• Increased scrutiny by tax authorities

To avoid these consequences, you must prioritise GST compliance and ensure timely filing of returns and payment of liabilities. Quick Tip: Set reminders for theimportant dates of GST return filing and maintain proper records of all transactions to streamline the return filing process.

The GST landscape is constantly evolving, with frequent updates and amendments to the regulations. Businesses need to stay informed about these changes to ensure ongoing compliance. Here are a few ways to stay updated:

• Regularly visit the official GST portal ( www.GST.gov.in ) for the latest notifications and circulars.
• Attend GST training and workshops conducted by professional bodies and industry associations.
• Consult with a GST expert or a chartered accountant to clarify any doubts or seek guidance on complex matters.

By staying informed and proactively addressing GST compliance requirements, businesses can navigate the complexities of the GST system with confidence.

The GST calendar for FY 2024-25 serves as a roadmap for businesses to stay compliant with GST regulations. By keeping track of the GST important dates and filing returns within the specified due dates, businesses can avoid penalties, maintain a positive compliance record; and contribute to the overall success of the GST regime.As the new financial year begins, take proactive steps to streamline your GST compliance process. Leverage the information provided in this guide, stay updated with the latest amendments, and consider seeking professional assistance if needed.With proper planning and a commitment to compliance, your business can navigate the GST landscape with ease and confidence in FY 2024-25. Also Read: GST Returns: How to File, Types of GST Forms, Due Dates & Penalties