GST Compliance: Essential Deadlines for December 2025
December 11, 2025: Monthly Outward Supplies Filing (GSTR-1)
This is the due date for filing the GSTR-1 for the month of November 2025 for regular taxpayers who file their returns monthly.
December 13, 2025: IFF Filing for Quarterly Taxpayers (IFF)
This is the due date for furnishing the Invoice Furnishing Facility (IFF) for the first two months (October and November 2025) of the quarter for taxpayers under the QRMP scheme.
December 20, 2025: Monthly Return and Payment (GSTR-3B)
This is the due date for filing the GSTR-3B for the month of November 2025 for regular taxpayers who file their returns monthly. This also serves as the due date for the payment of tax liability for November 2025.
December 25, 2025: Filing of GSTR-5 (Non-Resident Taxable Persons)
Due date for Non-Resident Taxable Persons to file GSTR-5 for the month of November 2025.
December 31, 2025: Annual Return Filing Deadline (GSTR-9/9C)
This is the due date for filing the Annual Return (GSTR-9) and Reconciliation Statement (GSTR-9C) for the Financial Year 2024-25 for all applicable taxpayers.
December 31, 2025: Quarterly GSTR-1 for QRMP (Quarterly Outward Supplies)
This is the due date for furnishing the GSTR-1 for the quarter July to September 2025 for taxpayers under the QRMP scheme.
December 31, 2025: GSTR-6 Filing (Input Service Distributor)
Due date for Input Service Distributors (ISD) to file GSTR-6 for the month of November 2025.
December 31, 2025: GSTR-7 and GSTR-8 Filing (TDS/TCS)
Due date for taxpayers deducting TDS (GSTR-7) and e-commerce operators collecting TCS (GSTR-8) for the month of November 2025.
Note on QRMP GSTR-3B Deadlines
The filing and payment deadline for GSTR-3B for the third month of a quarter (December 2025) under the QRMP scheme will fall in January 2026. However, taxpayers in this scheme must pay their tax liability for the months of October and November by the 25th of the following month (November 25th and December 25th, respectively) using the PMT-06 challan.