GSTR-3B Due Date for QRMP Taxpayers – Category I States (22nd of the Month Following the Quarter)

GSTR-3B is a self-declared summary GST return through which registered taxpayers declare their outward supplies, eligible Input Tax Credit (ITC), tax liability, and discharge GST dues. For taxpayers registered under the Quarterly Return Monthly Payment (QRMP) Scheme, the due date depends on the State or Union Territory of registration.

Who Should File on the 22nd?

QRMP taxpayers registered in the following Category I States and Union Territories are required to file GSTR-3B by the 22nd of the month following the relevant quarter:

• Chhattisgarh

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• Madhya Pradesh

• Gujarat

• Maharashtra

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• Karnataka

• Goa

• Kerala

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• Tamil Nadu

• Telangana

• Andhra Pradesh

• Dadra and Nagar Haveli and Daman and Diu

• Puducherry

• Andaman and Nicobar Islands

• Lakshadweep

This staggered filing system was introduced by the Government to reduce portal congestion and facilitate smoother return filing. (Press Information Bureau)

What is GSTR-3B?

GSTR-3B is a summary GST return prescribed under Section 39 of the Central Goods and Services Tax (CGST) Act, 2017 and Rule 61 of the CGST Rules, 2017. It is filed electronically through the GST Portal and includes:

• Summary of outward taxable supplies

• Eligible Input Tax Credit (ITC)

• Reverse charge liability

• Tax payable and tax paid

• Interest and late fee, if applicable

The return enables taxpayers to discharge their GST liability for the relevant tax period. (Taxrealtime Quick Tax Solution)

Important Points for QRMP Taxpayers

• GSTR-3B is filed quarterly under the QRMP Scheme.

• Tax is generally deposited on a monthly basis through Form GST PMT-06, wherever applicable.

• Ensure that GSTR-1 or the Invoice Furnishing Facility (IFF), where used, is properly reconciled before filing GSTR-3B.

• Verify auto-populated Input Tax Credit with purchase records before submitting the return.

Consequences of Late Filing

Failure to file GSTR-3B within the prescribed due date may result in:

• Late fee under the CGST and SGST Acts.

• Interest on delayed payment of GST under Section 50 of the CGST Act, 2017.

• Restriction on GST compliance and potential suspension or cancellation proceedings in cases of continued non-compliance. (The Economic Times)

Recent Compliance Updates

The Government continues to strengthen GST compliance through greater automation. Businesses should ensure timely reconciliation of invoices and ITC before filing returns. For example, CBIC has also issued Notification No. 01/2026 – Central Tax dated 21 April 2026, extending the due date for filing GSTR-3B for the month of March 2026 to 21 April 2026 in specific circumstances, demonstrating that due dates may be modified through official notifications whenever required. (Taxrealtime Quick Tax Solution)

Conclusion

Businesses registered in the above Category I States and Union Territories under the QRMP Scheme should ensure that GSTR-3B is filed by the prescribed due date to avoid interest, late fees, and unnecessary compliance issues. Timely filing also helps maintain a healthy GST compliance record and ensures uninterrupted availability of Input Tax Credit.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: GSTR-3B under the QRMP Scheme is due on the 22nd for Category I States. Learn the filing requirements, due date and key compliance points.

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