GST Filing Deadlines 2025-26 — Complete Calendar for Kerala Businesses

Missing a GST return deadline costs your business money — ₹50 per day in late fees (₹20 per day for nil returns), plus 18% interest on unpaid tax. For FY 2025-26, here is the complete GST filing calendar for Kerala businesses, covering all the key return types and their due dates.

GSTR-1 — Outward Supplies

GSTR-1 reports all outward taxable supplies (sales). Monthly filers with turnover above ₹5 crore must file by the 11th of the following month. Quarterly filers under the QRMP scheme must file by the 13th of the month following the quarter (i.e., 13 July, 13 October, 13 January, 13 April).

IFF (Invoice Furnishing Facility)

QRMP scheme taxpayers can optionally upload B2B invoices for the first 2 months of each quarter using the IFF by the 13th of the following month. This allows recipients to claim ITC without waiting for the quarterly GSTR-1.

GSTR-3B — Monthly Summary Return

GSTR-3B is the monthly summary return for reporting outward and inward supplies and paying GST. Due dates for FY 2025-26:

• Taxpayers with turnover above ₹5 crore: 20th of the following month
• Taxpayers with turnover up to ₹5 crore in Kerala: 22nd of the following month (Category 1 states — Kerala falls here)
• QRMP scheme quarterly filers: 22nd or 24th of the month following the quarter

GSTR-9 — Annual Return

GSTR-9 is the annual return summarising all monthly returns filed during the year. Due date: 31 December following the end of the financial year (i.e., 31 December 2025 for FY 2024-25). Mandatory for taxpayers with aggregate turnover above ₹2 crore.

GSTR-9C — Reconciliation Statement

GSTR-9C is a reconciliation statement (now self-certified — no CA certification required since FY 2020-21). Mandatory for taxpayers with aggregate turnover above ₹5 crore. Due date: same as GSTR-9 — 31 December.

GSTR-4 — Composition Scheme Annual Return

Composition scheme dealers file GSTR-4 annually by 30 April following the end of the financial year. Quarterly Form CMP-08 (for advance tax payment) is due by the 18th of the month following each quarter.

GSTR-5 — Non-Resident Taxable Persons

Non-resident taxable persons file GSTR-5 by the 20th of the following month or within 7 days of the expiry of the registration, whichever is earlier.

GSTR-6 — Input Service Distributors

Input Service Distributors (ISDs) file GSTR-6 by the 13th of the following month.

GSTR-7 — TDS Deductors

Persons deducting TDS under GST file GSTR-7 by the 10th of the following month.

GSTR-8 — E-Commerce Operators

E-commerce operators collecting TCS file GSTR-8 by the 10th of the following month.

Late Fee Structure

For GSTR-3B and GSTR-1, the late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for taxpayers with taxable supplies. For nil returns, the late fee is ₹20 per day (₹10 CGST + ₹10 SGST). Maximum late fee is capped at ₹5,000 per return for most taxpayers. Interest at 18% per annum applies on outstanding tax from the due date.

Conclusion

Staying on top of GST deadlines is non-negotiable for every business. SPOTON's dedicated GST team ensures your GSTR-1, GSTR-3B and annual returns are filed accurately and on time. Get in touch for a free consultation today.