The GSTR-3B due date for monthly filers is the 20th of the next month (for example, June 2026 GSTR-3B is due by 20 July 2026) — this date is the same all over India. For QRMP (quarterly) filers, GSTR-3B is due 22nd or 24th of the month after the quarter, depending on your state — 22nd for most southern/western states and 24th for most northern/eastern states.
If you file GST returns late, you may have to pay a daily late fee and interest on unpaid tax. You also need to clear the previous GSTR-3B before filing the next one. From July 2025, a return cannot be filed after 3 years from its original due date. Always check gst.gov.in for the latest filing date.
Do you want to know your exact GSTR-3B due date and avoid late fees? This blog tells you everything — the monthly and QRMP dates, the state-wise split, and how the penalties work.
What is GSTR-3B?
GSTR-3B is a monthly (or quarterly) summary GST return where you report your total sales, Input Tax Credit (ITC), and the net tax you must pay and actually pay the tax.
Unlike GSTR-1 (which lists every sales invoice in detail), GSTR-3B is a summary return with just a few tables. It is the return where money actually changes hands you pay your GST here.
Key points about GSTR-3B:
- Every regular GST taxpayer must file it.
- It must be filed even for a nil (no-business) month.
- You cannot file it unless the previous period’s GSTR-3B is already filed (returns file in order).
- From July 2025, its sales figures are auto-filled from GSTR-1 and cannot be edited in GSTR-3B.
GSTR-3B is the most important monthly GST return. It is where you pay your tax so knowing its due date and filing on time is essential.
GSTR-3B Due Date Overview 2026
| Detail | Information |
| Return | GSTR-3B (summary + tax payment) |
| Monthly Due Date | 20th of the next month |
| QRMP Due Date | 22nd or 24th after the quarter (by state) |
| Frequency (above ₹5 cr) | Monthly |
| Frequency (up to ₹5 cr) | Monthly or QRMP (quarterly) |
| Late Fee | ₹50/day (₹20 nil), capped by turnover |
| Interest | 18% per year on unpaid tax |
| Nil Return | Compulsory; can file by SMS |
| Sequential Lock | Cannot file if previous 3B is pending |
| 3-Year Bar | Cannot file after 3 years from due date |
GSTR-3B Due Date for Monthly Filers
If you are a monthly filer (turnover above ₹5 crore, or you chose monthly filing), your GSTR-3B due date is the 20th of the next month.
Examples:
- June 2026 GSTR-3B → due by 20 July 2026
- July 2026 GSTR-3B → due by 20 August 2026
- March 2026 GSTR-3B → due by 20 April 2026
This 20th date is the same across all of India there is no state-wise difference for monthly filers. Every business with turnover above ₹5 crore must file monthly, with no exception.
GSTR-3B Due Date for QRMP (Quarterly) Filers
If you are a small taxpayer (turnover up to ₹5 crore) who chose the QRMP scheme, you file GSTR-3B quarterly — and here the due date is 22nd or 24th, depending on your state.
- 22nd of the month after the quarter — for Category X states (mostly southern and western India).
- 24th of the month after the quarter — for Category Y states (mostly northern and eastern India).
QRMP quarter-end due dates (examples):
- Apr–Jun quarter → due 22nd or 24th July
- Jul–Sep quarter → due 22nd or 24th October
- Oct–Dec quarter → due 22nd or 24th January
- Jan–Mar quarter → due 22nd or 24th April
The 22nd vs 24th split is fixed by your state; it is not your choice. Also, under QRMP, you still pay tax every month for the first two months using a PMT-06 challan, even though you file the return quarterly.
State-Wise GSTR-3B QRMP Due Date (22nd vs 24th)
Here is the state-wise split for QRMP GSTR-3B, in simple form:
Group 1 — Due on the 22nd (Category X):
- Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh
- Union Territories: Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep
Group 2 — Due on the 24th (Category Y):
- Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha
- Union Territories: Jammu & Kashmir, Ladakh, Delhi, Chandigarh
This grouping is based on your principal place of business registration — if you have GSTINs in different states, each may have a different QRMP date.
Monthly vs QRMP: Which Applies to You?
Here’s who needs to file monthly and who can file quarterly:
- Turnover above ₹5 crore: You must file monthly — GSTR-3B by the 20th. No QRMP option.
- Turnover up to ₹5 crore: You can choose — monthly (20th) or QRMP quarterly (22nd/24th).
Note: Even under QRMP, if you file GSTR-1 quarterly, you still deal with monthly tax payment (PMT-06) for the first two months. And if you choose monthly, both GSTR-1 (11th) and GSTR-3B (20th) are monthly.
GSTR-3B Due Date Extensions
Sometimes the government extends the GSTR-3B due date due to technical issues, festivals, or special situations. For example:
- For the March 2026 tax period, the GSTR-3B due date was extended from 20 April 2026 to 21 April 2026 through an official notification.
What this means for you:
- Extensions are announced by official notification, usually close to the due date.
- Do not assume an extension always plan to file by the original date.
- Always follow the due date shown on the GST portal.
Late Fee for Missing the GSTR-3B Due Date
If you file late, the late fee increases with each day:
- ₹50 per day for a normal return (₹25 CGST + ₹25 SGST).
- ₹20 per day for a nil return (₹10 CGST + ₹10 SGST).
- The late fee is capped based on turnover — commonly from about ₹2,000 up to ₹10,000 per return.
- The fee keeps adding every day from the day after the due date until you file.
NOTE: The late fee applies even if you have no tax to pay a late nil return still attracts the ₹20/day fee.
Interest for Late Payment of GST
Besides the late fee, interest applies on unpaid tax:
- 18% per year on the net tax paid late, from the day after the due date until payment.
- Even if you paid the tax on time but filed GSTR-3B late, both interest and late fee can apply.
- The portal now has a “Re-compute Interest” button to help calculate interest correctly.
example: If you owe ₹1,00,000 tax and pay 30 days late, the interest is roughly ₹1,00,000 × 18% × 30/365 ≈ ₹1,479, plus the daily late fee.
GST Return Filing Order: What Happens If You Miss One?
- You cannot file the current GSTR-3B unless the previous month’s GSTR-3B is filed.
- So if you miss one month, all the following months get blocked until you clear the old one.
- This means the late fees pile up on multiple returns at once.
You must file GST returns in order. If one GSTR-3B is pending, your next return may be blocked. So, do not skip any return.
GST Return Filing Time Limit: 3-Year Rule
- From the July 2025 tax period onwards, you cannot file GSTR-3B after 3 years from its original due date.
- After 3 years, the return is permanently blocked — no late filing, no penalty-and-file option. It is closed forever.
Why this matters:
If you have very old pending GSTR-3B returns, file them before the 3-year deadline — otherwise you lose the chance permanently, which can seriously hurt your compliance and GSTIN status.
How to File GSTR-3B Before the Due Date
Filing on time is easy if you do it early:
Step 1: Log in to gst.gov.in and open the Returns Dashboard.
Step 2: Select the financial year and month/quarter.
Step 3: Open GSTR-3B — your sales figures are auto-filled from GSTR-1 (now non-editable).
Step 4: Check your ITC (from GSTR-2B) and the net tax payable.
Step 5: Pay the tax using your cash/credit ledger (create a challan if needed).
Step 6: File the return using DSC (Companies/LLPs) or EVC (OTP).
Make sure your GSTR-1 is filed first and is correct, because GSTR-3B takes its figures from GSTR-1 and you cannot edit them in GSTR-3B.
Tips to Never Miss Your GSTR-3B Due Date
- Know your date: 20th (monthly) or your state’s 22nd/24th (QRMP).
- Set reminders a few days before, on your phone or accounting software.
- File early, not on the last day — the portal is crowded near deadlines.
- Keep funds ready for the tax payment before the due date.
- File GSTR-1 first, then GSTR-3B.
- File nil returns too — they are compulsory.
- Clear old pending returns to unblock the chain.
- Confirm the date on gst.gov.in — do not rely on assumptions.
Conclusion
Your GSTR-3B due date depends on how you file: monthly filers must file by the 20th of the next month (same all over India), while QRMP quarterly filers file by the 22nd or 24th after the quarter, depending on their state — 22nd for southern/western states, 24th for northern/eastern states.
If you file GST returns late, you may have to pay a daily late fee and interest on unpaid tax. A pending GSTR-3B can also stop you from filing later returns. From the July 2025 tax period, you cannot file a return after 3 years from its original due date. So, always file on time.
Frequently Asked Questions (FAQs)
1. What is the GSTR-3B due date?
For monthly filers, GSTR-3B is due by the 20th of the next month, the same across all of India. For QRMP (quarterly) filers, it is due by the 22nd or 24th of the month after the quarter, depending on the state of registration.
2. What is the GSTR-3B due date for QRMP filers?
QRMP filers file GSTR-3B quarterly, due on the 22nd of the month after the quarter for southern/western (Category X) states, and the 24th for northern/eastern (Category Y) states. The date is fixed by your state, not your choice.
3. Is the GSTR-3B due date the same for all states?
For monthly filers, yes — it is the 20th everywhere. For QRMP filers, no it is the 22nd for one group of states and the 24th for another, based on your principal place of business registration.
4. What is the late fee for filing GSTR-3B late?
If you file GST returns late, you may have to pay a daily late fee. It is generally ₹50 per day for regular returns and ₹20 per day for nil returns. The fee can increase until you file.
5. Is there interest for late GSTR-3B filing?
Yes. Interest of 18% per year applies on any unpaid tax from the day after the due date until it is paid. Even if you paid the tax on time but filed the return late, both interest and late fee can apply.
6. Can I file GSTR-3B if I missed the previous month?
No. GSTR-3B files in strict order you cannot file the current month unless the previous month’s GSTR-3B is filed. One missed return blocks all the following ones, so clear old returns oldest-first.
7. Do I have to file GSTR-3B if I have no business?
A nil GSTR-3B is compulsory even for a no-business month, and it can be filed by SMS. Skipping it still attracts a ₹20/day late fee and blocks your next return.
8. Is the GSTR-3B due date ever extended?
GST due dates can sometimes be extended by the government. However, always follow the original due date unless an official extension is announced.
9. What is the 3-year time bar for GSTR-3B?
From the July 2025 tax period, you cannot file GSTR-3B after 3 years from its original due date. After that, the return is permanently blocked with no late-filing option, so clear any old pending returns well before the limit.
10. How can I make sure I never miss the GSTR-3B due date?
Know your date (20th monthly, or your state’s 22nd/24th for QRMP), set reminders a few days early, keep tax funds ready, file GSTR-1 first, file nil returns too, and confirm the final date on gst.gov.in. Filing a few days early avoids deadline-day problems.
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