GST Compliance Calendar for July 2025

July 2025 is an important month for all businesses registered under GST in India. This month has many GST return filing and payment deadlines that businesses need to follow to avoid late fees and penalties. From filing sales returns like GSTR-1 to payment returns like GSTR-3B, and special returns for composition dealers and non-resident taxpayers, July covers monthly, quarterly, and other compliance requirements.

If businesses file their GST returns on time, it helps them get smooth input tax credit, avoid notices from the department, and keep their business compliant without any last-minute stress. In this article, we will explain all the GST due dates in July 2025 in a clear and simple manner to help you plan your filings easily.

10 July 2025: GSTR-7 and GSTR-8 Filings

• GSTR-7: Due for all deductors of TDS under GST laws for June 2025. This form reports tax deducted and deposited to the government.
• GSTR-8: Due for e-commerce operators collecting TCS under GST for June 2025.

Action: Review TDS/TCS ledgers for June 2025, match deducted amounts with books, and prepare payment and return filing in advance to avoid interest and late fees.

11 July 2025: GSTR-1 for Monthly Filers

Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here

GSTR-1 for June 2025 is due for:

• Registered persons with an aggregate turnover exceeding INR 5 crores in the preceding financial year.
• Those who have opted for monthly filing of GSTR-1 irrespective of turnover.

Importance: This return reports outward supplies, ensuring the correct reflection of sales data in the recipients’ GSTR-2A/2B for ITC claims.

13 July 2025: Multiple Filings Including IFF, GSTR-5, GSTR-6

• GSTR-1 IFF: For taxpayers under the QRMP scheme (aggregate turnover up to INR 5 crores) opting for quarterly filing with monthly invoice furnishing. The IFF for April-June 2025 B2B transactions must be filed by this date.
• GSTR-5: For non-resident taxable persons, summarising taxable outward supplies and tax payable for June 2025.
• GSTR-6: For Input Service Distributors (ISD) to report the distribution of Input Tax Credit for June 2025.

Action: If under QRMP, decide whether to use IFF for June invoices to enable your customers to claim ITC promptly, while others should ensure ISD and non-resident filings are ready by this date.

18 July 2025: CMP-08 for Composition Dealers

CMP-08 is due for composition taxpayers for April-June 2025, summarising sales and tax payment for the quarter.

Importance: This replaces the monthly GSTR-1/3B for composition dealers, requiring payment of tax on a quarterly basis.

20 July 2025: GSTR-5A for OIDAR Service Providers

GSTR-5A filing is due for June 2025, applicable to service providers supplying Online Information and Database Access or Retrieval (OIDAR) services to unregistered persons in India.

22 July 2025 and 24 July 2025: GSTR-3B for QRMP Taxpayers

Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here

Taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme must file GSTR-3B for April-June 2025:

• 22 July 2025: For taxpayers registered in Category X States/UTs.
• 24 July 2025: For taxpayers registered in Category Y States/UTs.

Category X States/UTs include Maharashtra, Gujarat, Karnataka, Tamil Nadu, and others. Category Y States/UTs include Delhi, Uttar Pradesh, Punjab, West Bengal, and others.

Action: Compute your output tax, input tax credit, and net liability, ensuring cash ledger balance is managed to avoid payment failures.

28 July 2025: GSTR-11 for UIN Holders

Entities with Unique Identification Numbers (UIN) such as embassies and UN bodies must file GSTR-11 for June 2025, declaring inward supplies to claim GST refunds.

Why Compliance with GST Deadlines Matters

1. Avoid Interest and Late Fees: Non-compliance leads to interest at 18% per annum and late fees of INR 50 per day (or INR 20 per day for NIL returns).
2. Maintain ITC Flow: Timely GSTR-1 and IFF filing ensures your customers can claim ITC on time, preserving business relationships.
3. Clean Compliance Track: Consistent filings reduce risks during
   GST audits and assessments.
4. Cash Flow Planning: Timely payments prevent blockage of funds under electronic cash ledgers and unnecessary compliance costs.

Practical Checklist for GST Compliance in July 2025

• 7-10 July: Reconcile TDS/TCS under GST and prepare GSTR-7 and GSTR-8.
• Before 11 July: Finalise outward supply data and file GSTR-1 for June 2025 for monthly filers.
• Before 13 July: Decide on IFF filing if under QRMP, and file GSTR-5 and GSTR-6.
• Before 18 July: Prepare CMP-08 for Q1 for composition taxpayers.
• Before 20 July: OIDAR service providers to prepare GSTR-5A.
• Before 22/24 July: Prepare GSTR-3B for Q1 under QRMP based on your state category.
• Before 28 July: UIN holders to file GSTR-11 for refund claims.

Best Practices for Businesses and Professionals

• Reconcile sales and purchase data monthly to match books with GST returns.
• Utilise GST software or ERP with automated reconciliation features to avoid manual errors.
• Monitor cash ledger and ITC ledger to manage GST payments efficiently.
• Communicate with vendors and customers to align invoice matching and ITC claims.
• Track updates from GSTN and CBIC for any last-minute changes in due dates or form schema.

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates