GST Compliance Calendar for October 2025

October 2025 is an important month for GST taxpayers as it includes several key filing and payment deadlines. Businesses must submit monthly and quarterly returns like GSTR-1, GSTR-3B, and CMP-08 on time to avoid penalties. Here’s a complete list of all GST due dates and compliances for October 2025 to help you stay fully compliant.

10 October 2025 – TDS & TCS Returns

• GSTR-7 – Monthly Return for Tax Deducted at Source (TDS): For taxpayers required to deduct TDS under GST; includes details of TDS deducted and paid for September 2025.
• GSTR-8 – Monthly Return for Tax Collected at Source (TCS): For e-commerce operators collecting TCS on supplies made through their platform; for September 2025.

11 October 2025 – Outward Supplies Return (Monthly)

• GSTR-1 (Monthly): For taxpayers with aggregate annual turnover above Rs. 5 crore, or those not under QRMP scheme. Return for September 2025 showing outward supplies (sales invoices).

13 October 2025 – Quarterly & Special Returns

• GSTR-1 (Quarterly): For taxpayers under QRMP scheme, filing for July-September 2025.
• GSTR-5 – Non-Resident Taxable Person Return: For non-resident taxable persons supplying goods or services in India for September 2025.
• GSTR-6 – Input Service Distributor (ISD) Return: For ISDs distributing Input Tax Credit (ITC) among branches for September 2025.

18 October 2025 – Composition Scheme Return

• CMP-08 – Quarterly Statement-cum-Challan: For taxpayers under Composition Scheme to declare self-assessed tax for July–September 2025.

20 October 2025 – Monthly Summary Returns

• GSTR-3B (Monthly): For regular taxpayers (not under QRMP) to declare summary of sales, input tax credit, and tax payment for September 2025.
• GSTR-5A – OIDAR Return: For Online Information Database Access and Retrieval (OIDAR) service providers, filing return for September 2025.

22 October 2025 – Quarterly Summary Return (QRMP)

• GSTR-3B (Quarterly): For QRMP scheme taxpayers (Group 1 states/UTs), to file summary return and pay tax for July–September 2025.

Additional Notes & Tips

• Turnover & Filing Frequency: Taxpayers with annual turnover above Rs. 5 crore generally file GSTR-1 and GSTR-3B monthly; those with turnover up to Rs. 5 crore may opt for the QRMP scheme (quarterly filing) for certain quarters.
• Invoice Furnishing Facility (IFF): For QRMP taxpayers, monthly invoice uploads under IFF may be required.
• Extensions & Notifications: The government sometimes extends GST due dates (for example, in case of natural calamities or technical glitches). Always monitor gazette notifications and the CBIC website for such changes.
• Late Filing & Penalties: Missing due dates can lead to penalty, interest, or system-generated notices. It’s advisable to set reminders or use compliance software.

Quick Summary Table

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