📢 GST Due Date Reminder – GSTR-5 & GSTR-6 for September 2025


The Goods and Services Tax (GST) regime in India has streamlined indirect tax compliance, making it easier for businesses to manage their filings systematically. However, staying compliant with due dates remains crucial to avoid penalties and ensure smooth functioning.

For the month of September 2025, two important GST returns are due on 13th October 2025 — GSTR-5 and GSTR-6.
Let’s understand what these returns mean, who should file them, and why timely filing is essential.

🧾 What is GSTR-5?

GSTR-5 is a monthly return filed by non-resident taxable persons (NRTP) under GST. These are individuals or entities who occasionally engage in taxable supplies in India but do not have a fixed place of business or residence in the country.

🔹 Purpose of GSTR-5

The primary purpose of GSTR-5 is to provide a summary of outward taxable supplies, inward supplies received, tax payable, and tax paid by the non-resident taxpayer during the tax period.

🔹 Key Details to be Furnished

A GSTR-5 return must include:

  • Details of outward supplies (sales) made to registered and unregistered persons.

  • Imports of goods or services into India.

  • Credit/Debit notes issued during the month.

  • Details of tax, interest, late fees, and penalties payable and paid.

  • Closing stock of goods remaining at the end of the period (if applicable).

🔹 Who Should File GSTR-5?

GSTR-5 must be filed by every non-resident taxable person registered under GST who conducts business transactions within India for a limited duration.
Examples include:

  • Foreign exhibitors participating in trade fairs.

  • Foreign service providers offering taxable services in India.

  • Overseas companies supplying goods during short-term projects or contracts.

🔹 Due Date for September 2025

The GSTR-5 for the month of September 2025 must be filed by 13th October 2025.

🔹 Consequences of Late Filing

If a non-resident fails to file GSTR-5 by the due date, they are liable for:

  • Late fee: ₹200 per day (₹100 CGST + ₹100 SGST) up to a maximum of ₹5,000.

  • Interest: 18% per annum on the outstanding tax amount.

Since NRTPs are required to pay tax in advance before registration, timely filing ensures proper accounting and refund (if eligible) at the end of their registration period.

🧮 What is GSTR-6?

GSTR-6 is a monthly return filed by Input Service Distributors (ISD). An ISD is an office of a business that receives invoices for input services and distributes the eligible Input Tax Credit (ITC) to various branches or units of the same company under the same PAN.

🔹 Purpose of GSTR-6

The form enables proper distribution of ITC across the organization. It ensures that input tax credits are transparently transferred from the head office (ISD) to other units.

🔹 Key Details Required in GSTR-6

  • Details of invoices on which ITC has been received.

  • ISD Credit Note/Debit Note details.

  • Total ITC available for distribution.

  • Distribution of ITC among eligible units with GSTIN.

  • Amendments or corrections to previously filed returns (if any).

🔹 Who Should File GSTR-6?

Every Input Service Distributor registered under GST must file GSTR-6, even if no ITC has been distributed during the period.

🔹 Due Date for September 2025

The GSTR-6 for September 2025 must be filed by 13th October 2025.

🔹 Consequences of Late Filing

Failing to file GSTR-6 by the due date can lead to:

  • Late fee: ₹200 per day (₹100 CGST + ₹100 SGST) up to ₹5,000.

  • Interest on delayed ITC adjustments.
    Moreover, the ITC distribution to branches or units may be delayed, causing disruptions in working capital management.

⚙️ Importance of Timely Filing GSTR-5 and GSTR-6

Timely filing of both returns ensures:

  1. Regulatory compliance under the GST Act.

  2. Smooth reconciliation of ITC between suppliers, distributors, and branches.

  3. Avoidance of penalties and interest charges.

  4. Credibility and consistency in tax records for audits or refunds.

  5. Seamless business operations, especially for multinational and multi-branch companies.

Delays or inaccuracies in these filings can lead to financial strain, compliance risks, and potential scrutiny by tax authorities.

🧩 Practical Tips for Taxpayers

  • Maintain a monthly GST compliance calendar to track deadlines.

  • Use cloud-based accounting software to record all invoices and ITC details accurately.

  • Perform a reconciliation check between GSTR-2B and purchase records before filing.

  • Ensure proper documentation for all outward and inward supplies.

  • Seek professional guidance from GST practitioners to avoid costly errors.

💼 How Taxla Services Can Help

At Taxla Services P. Ltd, we specialize in helping businesses across Tamil Nadu and beyond manage their GST compliance efficiently. Our team of experts provides:

  • Timely GSTR-1, 3B, 5, and 6 filing.

  • Input Tax Credit reconciliation and correction support.

  • Compliance reminders for due dates.

  • Professional tax advice for businesses of all sizes.

Let us handle your filings while you focus on growing your business confidently and compliantly.

📞 Contact Us

📞 +91 7305701454
📧 auditsiva2@gmail.com
🌐 www.taxlaservices.com

🔖 Stay Connected

Follow Taxla Services for the latest updates on GST filing, tax reforms, and compliance reminders. Stay informed, stay compliant!

#GSTUpdate #GSTR5 #GSTR6 #GSTDueDate #TaxConsultantInChengalpattu #IncomeTaxPractitioner #ChennaiTaxExperts #TaxFiling #BusinessCompliance #BestAuditorInTamilnadu #TaxlaServices



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