GST Compliance Calendar for December 2025
The GST Compliance Calendar for December 2025 highlights key monthly, quarterly, and annual filing deadlines essential for timely and accurate tax compliance.
Timely compliance is essential for maintaining accuracy and transparency under the Goods and Services Tax (GST) framework. December is a particularly important month because it includes regular monthly returns, QRMP-related payments, and annual filings for the previous financial year.
Importance of December 2025 for GST Compliance
December includes multiple types of GST filings:
- Monthly GST returns for November 2025
- QRMP scheme payments
- Annual return filings such as GSTR-9 and GSTR-9C for FY 2024–25
- Returns applicable to specialized entities such as ISDs, non-resident taxable persons, UIN holders, and e-commerce operators
Given the volume and significance of the filings, taxpayers should plan ahead to avoid missing deadlines.
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GST Due Dates in December 2025
Below is a date-wise breakdown of all GST compliances applicable in December 2025.
10 December 2025
- GSTR-7 – TDS Return: Filed by entities required to deduct TDS under GST for the month of November 2025.
- GSTR-8 – TCS Return: Filed by e-commerce operators collecting TCS on behalf of suppliers for November 2025.
11 December 2025
- GSTR-1 – Monthly Outward Supplies: Applicable to taxpayers with turnover above Rs. 5 crore or those who have opted for monthly filing. Covers outward supplies for November 2025.
13 December 2025
- GSTR-1 IFF – Invoice Furnishing Facility: For small taxpayers (turnover below Rs. 5 crore) under the QRMP scheme to report B2B invoices for November 2025.
- GSTR-6 – Input Service Distributor Return: Filed by ISDs for credit distribution related to November 2025.
- GSTR-5 – Return for Non-Resident Taxable Persons: Summary of outward taxable supplies and tax liability for November 2025.
20 December 2025
- GSTR-5A – Return for OIDAR Service Providers: Filed by providers of online information and database access or retrieval services for November 2025.
- GSTR-3B – Monthly Return: Applicable to taxpayers with turnover above Rs. 5 crore. Covers liability for November 2025.
25 December 2025
- PMT-06 – Tax Payment for QRMP Scheme: QRMP taxpayers must deposit tax for November 2025 using Form PMT-06.
- 28 December 2025
- GSTR-11 – Statement for UIN Holders: Filed by entities such as embassies, consulates, and UN bodies, reporting inward supplies received during November 2025.
- 31 December 2025
- GSTR-9 – Annual Return for FY 2024–25: Mandatory for regular taxpayers with turnover exceeding Rs. 2 crore. Consolidates the year’s outward supplies, ITC, tax liability, and adjustments.
- GSTR-9C – Reconciliation Statement for FY 2024–25: Required for taxpayers with turnover above Rs. 5 crore. This statement reconciles audited financials with data reported in GSTR-9.
Summary of GST Due Dates – December 2025
| Date | Form | Description | Period |
| 10 Dec | GSTR-7 | TDS return | Nov 2025 |
| 10 Dec | GSTR-8 | TCS return | Nov 2025 |
| 11 Dec | GSTR-1 | Monthly outward supplies | Nov 2025 |
| 13 Dec | GSTR-1 IFF | B2B invoices (QRMP) | Nov 2025 |
| 13 Dec | GSTR-6 | ISD return | Nov 2025 |
| 13 Dec | GSTR-5 | Non-resident taxpayers | Nov 2025 |
| 20 Dec | GSTR-5A | OIDAR services | Nov 2025 |
| 20 Dec | GSTR-3B | Monthly return (> Rs. 5 crore) | Nov 2025 |
| 25 Dec | PMT-06 | QRMP tax payment | Nov 2025 |
| 28 Dec | GSTR-11 | Statement for UIN holders | Nov 2025 |
| 31 Dec | GSTR-9 | Annual return | FY 2024–25 |
| 31 Dec | GSTR-9C | Reconciliation statement | FY 2024–25 |
December 2025 includes some of the most essential GST compliance deadlines of the year. From monthly returns to annual filings, taxpayers should prepare in advance to ensure accurate filings and avoid late fees or interest. A structured approach and timely reminders can significantly simplify GST compliance.
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