GSTR-3B (Quarterly) Due Date — Filing Calendar 2026-27
Due Date
22nd January, 22nd April, 22nd July, 22nd October
What is GSTR-3B (Quarterly)?
GSTR-3B (Quarterly) is the summary return filed by QRMP scheme taxpayers once per quarter. It consolidates three months of outward supplies, ITC, and net tax. While the return is quarterly, tax must be deposited monthly using Form PMT-06 by the 25th.
Who files it?
Taxpayers enrolled in the QRMP scheme (annual turnover up to ₹5 crore). Category 1 states file by the 22nd; Category 2 states file by the 24th of the month following the quarter end.
Frequently Asked Questions — GSTR-3B (Quarterly)
What are Category 1 and Category 2 states for GSTR-3B quarterly?
Category 1 states include major states like Maharashtra, Karnataka, Tamil Nadu, Gujarat, and Delhi — due date is 22nd. Category 2 states are typically northeast and smaller states — due date is 24th.
Is monthly GST payment still required under QRMP?
Yes. Despite quarterly filing, tax must be paid monthly by the 25th using PMT-06 based on either the previous return amount (35% rule) or self-assessment.
Can late fees be waived for GSTR-3B quarterly?
The government has issued amnesty schemes in the past. However, it is best not to rely on amnesty and file before the due date to avoid late fees and interest.
How do I know which category my state falls under?
The GSTN portal shows your applicable due date at login based on your registered state. Alternatively, Category 1 states are listed in CGST notification and include states like MH, KA, TN, GJ, UP, AP, and others.
Related Deadlines
GSTR-3B
GSTR-3B monthly due date is the 20th for regular taxpayers. Late fees, penalty, and complete GST-3B filing calendar for FY 2026-27.
GSTR-1 (Quarterly)
GSTR-1 quarterly due date for QRMP taxpayers is 13th of the month following each quarter. Due dates, late fees, and eligibility for FY 2026-27.
GSTR-9
GSTR-9 annual return due date is 31st December. Applicability, late fees, and what to reconcile in GSTR-9 for FY 2025-26.