What is the due date for GSTR-3B?
| How you file | Return due | Tax due |
|---|---|---|
| Monthly | 20th of the next month | With the return, by the 20th |
| Quarterly (QRMP), states in group A | 22nd of the month after the quarter | Months 1 and 2 by the 25th of the next month (PMT-06); month 3 with the return |
| Quarterly (QRMP), states in group B | 24th of the month after the quarter | The same |
QRMP (quarterly return, monthly payment) is open to businesses with turnover up to ₹5 crore. The 22nd or 24th depends on the state of your principal place of business:
- 22nd: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the union territories of Dadra and Nagar Haveli and Daman and Diu, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
- 24th: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
The next six due dates
| Return period | Monthly GSTR-3B | Quarterly filers |
|---|---|---|
| September 2026 | 20 Oct 2026 | GSTR-3B for July to September: 22 or 24 Oct 2026 |
| October 2026 | 20 Nov 2026 | PMT-06 by 25 Nov 2026 |
| November 2026 | 20 Dec 2026 | PMT-06 by 25 Dec 2026 |
| December 2026 | 20 Jan 2027 | GSTR-3B for October to December: 22 or 24 Jan 2027 |
| January 2027 | 20 Feb 2027 | PMT-06 by 25 Feb 2027 |
| February 2027 | 20 Mar 2027 | PMT-06 by 25 Mar 2027 |
Can I file GSTR-3B before GSTR-1?
No. Since the October 2022 period, GSTR-3B for a month cannot be filed until that month's GSTR-1 is filed (section 39(10) of the CGST Act). And since the July 2025 period, the tax on your sales in GSTR-3B (Table 3) is filled in from GSTR-1 and cannot be edited, so the order matters even more: file GSTR-1 by the 11th, check it, then file GSTR-3B. A mistake found in between is corrected through GSTR-1A, once, before GSTR-3B is filed.
What is the late fee for GSTR-3B?
₹50 a day (₹25 CGST and ₹25 SGST), or ₹20 a day for a nil return, capped by turnover (Notification 19/2021-Central Tax):
| Your case | Maximum late fee per return |
|---|---|
| Nil return | ₹500 |
| Turnover up to ₹1.5 crore | ₹2,000 |
| Turnover ₹1.5 crore to ₹5 crore | ₹5,000 |
| Turnover above ₹5 crore | ₹10,000 |
How is interest worked out?
Interest runs at 18% a year from the day after the due date until the day you pay, on the tax you pay in cash: the part not covered by input tax credit (section 50 of the CGST Act).
Example: ₹40,000 of tax paid in cash ten days late costs ₹40,000 × 18% × 10 ÷ 365 = ₹197.26 in interest, on top of ₹500 of late fee.
The portal works out both. Interest for a late return is shown in the next GSTR-3B, and the late fee is added before you can file.
What if I cannot pay in full by the 20th?
GSTR-3B cannot be filed until the tax it shows is paid, so a shortfall delays the return as well: the late fee runs from the 21st, and interest runs on the unpaid tax. Deposit what you can in your electronic cash ledger through a challan, and file as soon as the balance is there. A few days' delay costs a few hundred rupees.
Longer delays cost more than money. If GSTR-3B is not filed for two months in a row (two quarters for quarterly filers), the portal blocks your e-way bills (Rule 138E of the CGST Rules), and a business that ships goods cannot move a consignment that needs one.
Is there a last date after which GSTR-3B cannot be filed?
Yes. Since the Finance Act 2023, a return cannot be filed once three years have passed from its due date, and the portal has enforced this since 2025.