What is the GSTR-3B due date for monthly and QRMP filers?

What is GSTR-3B 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.

When is GSTR-3B due each month?

The table maps the standard due dates. QRMP quarterly dates depend on your state group, covered in the next section.

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.

Which QRMP filers get the 24th?

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.

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.

What is the GSTR-3B late fee?

Late GSTR-3B attracts two separate charges: a per-day late fee under section 47 of the CGST Act, and interest at 18% a year under section 50. They are computed differently and run against different things.

1. 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.
2. 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.

Does interest apply to the input tax credit portion?

No. Interest under section 50 is charged on the tax paid in cash, not on the liability discharged out of the electronic credit ledger. A taxpayer who files GSTR-3B late with the whole liability covered by input tax credit still owes late fee under section 47, but no interest.

Is the GSTR-3B late fee capped?

Yes. The per-day late fee under section 47 runs up to a cap fixed by CBIC notification, with a lower cap for a nil return and turnover-linked caps above it. Because the cap is set by notification and not in the section, read the current CBIC central tax notification for the figure rather than a per-day rate copied from an older article.

How does CBIC extend a GSTR-3B date?

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:

1. Find a CBIC notification with a number and date.
2. Open it from the official CBIC-GST portal.
3. 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 do I confirm my GSTR-3B due date?

1. Log in to the GST portal and open the returns dashboard for the period. The portal shows the applicable due date for your profile.
2. Confirm whether your profile is monthly or QRMP under the return settings.
3. For any rumoured extension, check the CBIC-GST portal notifications for a matching number and PDF.
4. Read the GST returns help pages if you are unsure which return applies to your case.

Why do GSTR-3B filers miss the 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 are GSTR-3B date changes published?

GSTR-3B due-date changes are published as CBIC central tax notifications, often naming a single state or district, which is why they are easy to miss in a rumour cycle. Complied AI keeps CBIC / GST updates in one feed so you can open the notification behind a change instead of trusting a forward. When the charge rather than the date is the question, read section 47 and section 50 of the CGST Act next to the update.