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
GSTR-5A due20 May 2025
PeriodApr 1–30, 2025
May 2025
FY 2025–26 · Month 2
GSTR-5A due20 Jun 2025
PeriodMay 1–31, 2025
June 2025
FY 2025–26 · Month 3
GSTR-5A due20 Jul 2025
PeriodJun 1–30, 2025
July 2025
FY 2025–26 · Month 4
GSTR-5A due20 Aug 2025
PeriodJul 1–31, 2025
August 2025
FY 2025–26 · Month 5
GSTR-5A due20 Sep 2025
PeriodAug 1–31, 2025
September 2025
FY 2025–26 · Month 6
GSTR-5A due20 Oct 2025
PeriodSep 1–30, 2025
October 2025
FY 2025–26 · Month 7
GSTR-5A due20 Nov 2025
PeriodOct 1–31, 2025
November 2025
FY 2025–26 · Month 8
GSTR-5A due20 Dec 2025
PeriodNov 1–30, 2025
December 2025
FY 2025–26 · Month 9
GSTR-5A due20 Jan 2026
PeriodDec 1–31, 2025
January 2026
FY 2025–26 · Month 10
GSTR-5A due20 Feb 2026
PeriodJan 1–31, 2026
February 2026
FY 2025–26 · Month 11
GSTR-5A due20 Mar 2026
PeriodFeb 1–28, 2026
March 2026
FY 2025–26 · Month 12
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 rule | Detail |
|---|---|
| Filing frequency | Monthly — one GSTR-5A per calendar month |
| Due date | 20th of the month following the reporting month |
| Nil return | Must be filed even if no India transactions in that month |
| Tax payment | Must be paid before or simultaneously with filing |
| Tax rate | 18% IGST on all B2C supplies to Indian recipients |
| B2B supplies | Not reported in GSTR-5A — Indian business pays under RCM |
| Record retention | 6 years from the end of the financial year |
Never miss a filing deadline
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