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📅 Compliance calendar

OIDAR GST Calendar
FY 2025–26

Every GSTR-5A due date, payment deadline, and key compliance milestone for foreign OIDAR service providers in India.

PB
Parmod Bindal, FCA
Founder & Lead OIDAR Specialist · OIDARIndia™
Updated October 2026
Download calendar PDF
Monthly filing schedule
GSTR-5A Due Dates — FY 2025–26

GSTR-5A must be filed by the 20th of the month following the reporting month. Tax must be paid before or at the time of filing.

April 2025
FY 2025–26 · Month 1
Filed
GSTR-5A due20 May 2025
PeriodApr 1–30, 2025
May 2025
FY 2025–26 · Month 2
Filed
GSTR-5A due20 Jun 2025
PeriodMay 1–31, 2025
June 2025
FY 2025–26 · Month 3
Filed
GSTR-5A due20 Jul 2025
PeriodJun 1–30, 2025
July 2025
FY 2025–26 · Month 4
Filed
GSTR-5A due20 Aug 2025
PeriodJul 1–31, 2025
August 2025
FY 2025–26 · Month 5
Filed
GSTR-5A due20 Sep 2025
PeriodAug 1–31, 2025
September 2025
FY 2025–26 · Month 6
Filed
GSTR-5A due20 Oct 2025
PeriodSep 1–30, 2025
October 2025
FY 2025–26 · Month 7
Filed
GSTR-5A due20 Nov 2025
PeriodOct 1–31, 2025
November 2025
FY 2025–26 · Month 8
Filed
GSTR-5A due20 Dec 2025
PeriodNov 1–30, 2025
December 2025
FY 2025–26 · Month 9
Filed
GSTR-5A due20 Jan 2026
PeriodDec 1–31, 2025
January 2026
FY 2025–26 · Month 10
Current
GSTR-5A due20 Feb 2026
PeriodJan 1–31, 2026
February 2026
FY 2025–26 · Month 11
Upcoming
GSTR-5A due20 Mar 2026
PeriodFeb 1–28, 2026
March 2026
FY 2025–26 · Month 12
Upcoming
GSTR-5A due20 Apr 2026
PeriodMar 1–31, 2026
Late filing penalties
What happens if you miss a deadline

Missing the 20th deadline triggers automatic penalties under the GST Act. Estimate your specific exposure with our penalty calculator, or see our GST Notice Response Guide if you've already received one.

₹200/day
Late filing fee (₹100 CGST + ₹100 SGST) per day of delay
18% p.a.
Interest on unpaid tax amount from the due date
₹10,000
Minimum penalty for non-registration when OIDAR applies
100%
Of tax due as penalty in cases of deliberate evasion
Key ruleDetail
Filing frequencyMonthly — one GSTR-5A per calendar month
Due date20th of the month following the reporting month
Nil returnMust be filed even if no India transactions in that month
Tax paymentMust be paid before or simultaneously with filing
Tax rate18% IGST on all B2C supplies to Indian recipients
B2B suppliesNot reported in GSTR-5A — Indian business pays under RCM
Record retention6 years from the end of the financial year

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Common questions

Questions we are asked most

What are the recurring OIDAR deadlines a foreign supplier has to hit?

One deadline dominates: GSTR-5A is due by the 20th of the month following each tax period, every month, without exception. A month with no Indian sales still requires a nil return, and filing is strictly sequential, so a skipped month blocks every month after it until resolved. Payment must be made before the return can be filed, not afterwards, which means leaving the tax payment to deadline day is how filings slip. Beyond the monthly cycle there is no quarterly or annual OIDAR return to prepare. The practical discipline is to treat the 20th as a fixed recurring task rather than something triggered by whether revenue happened to arise that month.

Does the deadline change if our financial year is different from India's?

No. The OIDAR filing cycle runs on calendar months regardless of your own fiscal year, so a company reporting on a June or December year end still files by the 20th of each following month. India's financial year, which runs April to March, matters for how periods are described in correspondence and for limitation periods, but it does not change when your return is due. This catches companies that align Indian compliance to their internal close calendar: the Indian deadline is fixed by the Indian month, not by when your books are ready, and a late internal close is not a recognised reason for filing late.