GST Filing Due date calendar for May 2025

As the deadline for GST return is near, it is crucial for the businesses to remain aware of the due date to have a smooth run. Non-filing or late filing may attract penalties and interest, and the claim of credit might be delayed, affecting your business operation. Here are the GST return filing dates and the corresponding forms required for May 2025.

1. Form GSTR 7

This return is to be filed by registered persons who are required to deduct tax at source (TDS). The due date for filing GSTR 7 is 10th May 2025.

2. Form GSTR 8

This return is for registered electronic commerce operators who are required to collect tax at source (TCS) on the net value of taxable supplies made through their platform. The due date for filing GSTR 8 is 10th May 2025.

3. Form GSTR 1

Taxpayers with an aggregate turnover exceeding Rs. 5 crore annually, or those who have opted for monthly return filing, are required to file GSTR 1. The due Date for filing GSTR 1 is 11th May 2025.

4. Form GSTR-1A

This form is filed by taxpayers to make amendments to GSTR-1 for the month of April 2025. It can be filed anytime after submitting GSTR-1, but only until GSTR-3B is filed for the same tax period.

5. Form IFF

This is for taxpayers with an aggregate turnover of up to Rs. 5 crore who have selected the Quarterly Return Monthly Payment (QRMP) scheme. The due Date for filing Form FF is 13th May 2025.

6. Form GSTR 5

Non-resident taxable persons engaged in supplying goods or services must file GSTR-5. The due date for filing this form is 13th May 2025.

7. Form GSTR 6

Input Service Distributors (ISD) must file GSTR-6, which includes details of the input tax credit (ITC) received and its distribution. The due date for filing this form is 13th May 2025.

8. Form GSTR 3B

This is the key return for most taxpayers, filed by those who haven’t selected the QRMP scheme, having the consolidated summary of outward and inward supply. The due date for filing Form GSTR 3B is 20th May 2025.

9. Form GSTR 5A

This return must be filed by Online Information and Database Access or Retrieval (OIDAR) companies providing online services from outside India to people in India to non-taxable online recipients. It also includes details about online money gaming services provided by a company outside India to people in India. The due date to file Form GSTR 5A is 20th May 2025.

10. Form PMT-06

Taxpayers with an aggregate turnover of up to Rs. 5 crore in the previous year who have opted for the QRMP scheme need to make their quarterly GST payment using this form. The due date to file Form PMT-06 is 25th May 2025.