Due dates · GST
GSTR-3B due date: monthly and QRMP calendar with late fee risk
GSTR-3B due dates for monthly filers and the QRMP scheme, how the 22nd and 24th state split works, interest and late fee for late filing, and where CBIC posts due-date changes.
In this guide
For monthly filers, GSTR-3B is due on the 20th of the month after the tax period. Under the QRMP scheme, quarterly GSTR-3B is due on the 22nd or 24th of the month after the quarter, depending on your principal state group. Late filing attracts interest at 18% per year under section 50 and a late fee under section 47. Confirm any change through a CBIC notification before you rely on a new date.
What GSTR-3B is and who files it
GSTR-3B is the summary return where a registered taxpayer declares output tax, claims input tax credit, and pays the net tax for a period. It is not an invoice-level return like GSTR-1. It is the return that actually settles your tax liability, which is why its due date carries interest and late fee risk if you miss it.
Every regular taxpayer files GSTR-3B, but the timing splits into two tracks. Larger taxpayers and anyone who has not opted into the Quarterly Return Monthly Payment scheme file monthly. Smaller taxpayers who opted into QRMP file the return quarterly while paying tax monthly through a challan.
GSTR-3B due dates by filer type
The table maps the standard due dates. QRMP quarterly dates depend on your state group, covered in the next section.
| Filer type | Return period | Due date |
|---|---|---|
| Monthly filer (not under QRMP) | Each calendar month | 20th of the following month |
| QRMP filer — state group A | Each quarter | 22nd of the month after the quarter |
| QRMP filer — state group B | Each quarter | 24th of the month after the quarter |
| QRMP filer — monthly tax payment | First two months of each quarter | 25th of the following month, through Form PMT-06 challan |
A QRMP filer still moves money every month through the PMT-06 challan, then files the summary GSTR-3B once a quarter. The quarterly return date, not the monthly challan date, is the one people mix up.
How the QRMP 22nd vs 24th state split works
The QRMP quarterly due date depends on where your principal place of business sits. The states and union territories are divided into two groups, roughly along a geographic line. The groupings below show the pattern; check your own state against the current CBIC notification and the due date your GST portal profile displays, since that is what the department applies.
| Due date | State and union territory group |
|---|---|
| 22nd of the month after the quarter | Broadly the southern and western group, which includes states such as Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, and Andhra Pradesh, along with the union territories grouped with them |
| 24th of the month after the quarter | Broadly the northern and eastern group, which includes states such as Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, and Bihar, along with the union territories grouped with them |
If you operate across states, the group that matters is the one for your principal place of business as registered. Confirm your own group against the current CBIC notification rather than relying on a general summary, since the exact list is what the department goes by.
Late fee and interest if you miss the date
Two separate charges apply when GSTR-3B is late, and they are computed differently.
- Interest under section 50: 18% per year on the net tax paid late, computed from the day after the due date until payment. It applies to the tax paid in cash, not to the input tax credit portion.
- Late fee under section 47: a per-day fee for delayed filing, subject to a cap set by notification. The fee is lower for a nil return and is charged for both CGST and SGST.
The late fee is tied to filing the return, so it keeps running until you file. Interest is tied to the tax, so it keeps running until you pay. Filing a nil or low-tax return quickly limits the late fee even if you cannot pay the full tax immediately.
How CBIC extensions actually work
GSTR-3B due dates are sometimes extended, but almost always in a narrow way: for a particular state, district, or period hit by a disruption. When an extension is real, you should be able to do all three:
- Find a CBIC notification with a number and date.
- Open it from the official CBIC-GST portal.
- Read who it covers, which period, and which state or district it names.
A general "due date extended" forward with no notification number should not change your filing plan. Broad, all-India extensions of GSTR-3B are rare and always land as a notification you can open.
How to confirm your GSTR-3B due date
- Log in to the GST portal and open the returns dashboard for the period. The portal shows the applicable due date for your profile.
- Confirm whether your profile is monthly or QRMP under the return settings.
- For any rumoured extension, check the CBIC-GST portal notifications for a matching number and PDF.
- Read the GST returns help pages if you are unsure which return applies to your case.
Common mistakes around the GSTR-3B due date
- Using the 20th monthly date when you are actually a quarterly QRMP filer, or the reverse.
- Forgetting the monthly PMT-06 challan while under QRMP, then facing interest even though the quarterly return is not yet due.
- Reading the wrong state group for the 22nd or 24th date.
- Delaying a nil return and letting the late fee build for no reason.
- Assuming a WhatsApp extension applies to you without a CBIC notification number.
Where Complied AI fits
GSTR-3B due-date changes move through CBIC notifications, often state-specific and easy to miss in a rumour cycle. Complied AI keeps CBIC and GST notifications in one feed so you can open the source document behind a change instead of trusting a forward. When you need the rule itself, read the CGST provision next to the update rather than only the headline date.
Practical checks
Common questions
What is the GSTR-3B due date for monthly filers?
For taxpayers filing monthly, GSTR-3B is due on the 20th of the month following the tax period. For example, the return for June is due on 20 July.
What is the GSTR-3B due date under the QRMP scheme?
Under QRMP, quarterly GSTR-3B is due on the 22nd of the month after the quarter for one group of states and union territories, and the 24th for the other group. The split is based on your principal place of business.
What is the interest and late fee for filing GSTR-3B late?
Interest runs at 18% per year on the net tax paid late under section 50 of the CGST Act. A late fee applies under section 47, capped by notification and reduced for nil returns. Both are separate charges.
Can the GSTR-3B due date be extended?
Yes, but only through a CBIC notification, often for a specific state, district, or period. Confirm the notification number and open the PDF before you treat any extension as real.
Verification path
Official sources used
Keep reading
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