GST Compliance Calendar for August 2025

Taxpayers registered under the Goods and Services Tax (GST) system must adhere to monthly return filing deadlines to ensure timely reporting and payment of taxes. The month of August 2025 includes several important compliance dates for filing GSTR forms, paying tax under the QRMP scheme, and furnishing returns by special category taxpayers.

Below is a detailed calendar of GST-related due dates for August 2025:

10 August 2025

• GSTR-7: Return for tax deducted at source (TDS) under GST by applicable deductors for July 2025.
• GSTR-8: Return for tax collected at source (TCS) by e-commerce operators for July 2025.

11 August 2025

• GSTR-1: Monthly return for outward supplies for July 2025, applicable to taxpayers with aggregate turnover exceeding Rs. 5 crore in the previous financial year or those who have opted for monthly filing.

13 August 2025

• GSTR-1 IFF: Details of B2B invoices for July 2025, to be filed by taxpayers under the QRMP scheme (turnover up to Rs. 5 crore).
• GSTR-6: Return for Input Service Distributors (ISD) showing the distribution of ITC for July 2025.
• GSTR-5: Return for non-resident taxable persons for July 2025.

20 August 2025

• GSTR-5A: Return for outward supplies and tax payable by persons providing OIDAR (Online Information and Database Access or Retrieval) services for July 2025.
• GSTR-3B: Summary return of outward and inward supplies and tax liability for July 2025, applicable to taxpayers with turnover exceeding Rs. 5 crore.

25 August 2025

• PMT-06: Payment of GST for July 2025 by taxpayers under the QRMP scheme. This challan is used for self-assessed tax payment by the 25th of the month following the relevant quarter/month.

28 August 2025

• GSTR-11: Statement of inward supplies received by persons holding a Unique Identification Number (UIN) such as embassies, diplomatic missions, or UN bodies, for the month of July 2025.

Penalties for Late Filing and Non-Compliance under GST

Missing GST return deadlines can result in interest, late fees, e-way bill restrictions, and in severe cases, penalties under fraud provisions. Below is a detailed summary of applicable consequences for August 2025 filings and beyond.

1. Late Fee – Section 47 of CGST Act

• Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) for regular returns like GSTR-3B, GSTR-1, GSTR-6, etc.
• Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST) if the return is a nil return.
• Maximum Late Fee Cap:
• Rs. 5,000 per return for taxpayers with turnover above Rs. 1.5 crore
• Rs. 2,000 per return for taxpayers with turnover up to Rs. 1.5 crore
• GSTR-9: Late fee capped at 0.25% of annual turnover in the state/UT.

2. Interest – Section 50 of CGST Act

• 18% per annum on delayed payment of GST dues (tax, interest, or late fee).
• 24% per annum for wrongfully availed Input Tax Credit (ITC) or under-reported output tax liability.
• Interest is calculated on a daily basis from the due date till actual payment.

3. E-Way Bill Blocking

• Generation of E-Way Bills is blocked if GSTR-3B is not filed for two consecutive tax periods.
• Blocking applies to both supplier and recipient GSTINs.
• Example: If GSTR-3B for April and May 2025 is not filed, E-Way Bill generation is blocked for June 2025 onwards until compliance is restored.

4. Input Tax Credit (ITC) Blocking – Rule 86A

• GST officers may block ITC without notice if they suspect:
• Fraudulent invoices
• Fake credits
• Mismatches in GSTR-2A/2B vs. GSTR-3B
• Non-compliance by supplier

5. Severe Penalties – Section 122 & Others

• For fraudulent invoices, willful evasion, or repeated violations:
• Penalty up to Rs. 25,000 or 100% of the tax evaded, whichever is higher
• Serious offenses may attract prosecution, including imprisonment (Section 132)

Additional Notes:

• GSTR-3B is due by the 20th of each month for large taxpayers and on 22nd/24th for QRMP filers (depending on state).
• GSTR-1 is due by 11th of the month (monthly filers) and 13th of the quarter (QRMP).
• GSTR-9 (Annual Return) for FY 2024-25 is due by 31 December 2025.
• As per the Finance Act, 2023, GST returns cannot be filed after three years from the original due date, effective July 2025.

Compliance Tip:

To avoid these consequences, businesses should:

• Use GST-compliant software (e.g., Clear, Tally, Zoho)
• Keep an eye on amnesty schemes and due date extensions announced via CBIC notifications

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