Key Takeaways
- Most GST dates are about filing on time. A few also close the door on airline credit you could have claimed.
- 30 November is the date that loses the most money: after it, the previous year’s missed credit is gone.
- Each month, three dates decide whether airline invoices become credit: the 11th, the 14th and the 20th.
Finance teams live by a calendar of due dates. Most are about filing on time. A few matter more, because missing them does not just cost a late fee: it ends the right to claim airline credit that is yours.
Coming Up
Counted from today. Dates can move by notification; confirm for your company.
| Date | What | Days away |
|---|
The Monthly Dates
Every Month
| When | What happens | Why it matters for airline credit |
|---|---|---|
| 11th | Airlines file GSTR-1 for the previous month | Their filing is what puts your airline invoices into GSTR-2B |
| 14th | GSTR-2B is generated; IMS actions close | Invoices you didn’t act on are deemed accepted; rejected ones won’t give credit |
| 20th | GSTR-3B is due | Where you actually claim airline credit for the month |
Source: CGST Act sections 37, 39; GSTN IMS advisories. Dates can be extended by notification.
The Yearly Dates
Every Year
| When | What | Why it matters |
|---|---|---|
| 22 September 2025 onwards | Economy 5%, premium cabins 18% | Credit per ticket now depends on cabin; check rates on every invoice |
| 30 November | Last date to claim ITC for the previous financial year | After this, missed airline credit is lost for good |
| 31 December | GST annual return (GSTR-9) for the previous year | Filing it early also closes the ITC window early |
Source: CGST Act sections 16(4), 44; CBIC rate notifications.
The ITC deadline does not send a reminder. It just passes.Ashish Kumar, Managing Partner
In practice
Put 30 November in the same calendar as your board meetings, not just the tax team’s tracker. When it sits next to business dates, it gets attention.
A Monthly Routine
- Days 1–10Download last month’s airline invoices and credit notes from each portal, and match them to bookings.
- Day 14When GSTR-2B arrives, match invoices to it and clear the IMS queue.
- Before the 20thClaim what is eligible in GSTR-3B and list what isn’t.
- Month endSend exceptions to whoever can fix them: the travel desk for booking errors, the airline for invoice corrections.
For the detail on the year-end cut-off, read The 30 November deadline.
Sources
- CBIC, CGST Act, 2017
- GSTN, IMS advisories
- CBIC, GST rate notifications (services)
About the authorAshish KumarManaging Partner of TraCarta. He founded the firm in 2018 to make sure companies claim the GST they pay on air travel, and leads its airline GST practice.
General information only, not tax advice. Check the current law and your facts before acting.
