GSTR-3B (QRMP quarterly) — due dates 2026
Quarterly summary return. Category X (southern/western states) due 22nd; Category Y (northern/eastern) due 24th of the month after the quarter.
Who must file
QRMP taxpayers — 22nd (Category X states) / 24th (Category Y states)
Penalty if missed
Late fee ₹50/day (₹20/day nil) + 18% p.a. interest on unpaid tax.
Upcoming due dates
| Due date | Filing | Type |
|---|---|---|
| 22 Jul 2026in 40 days | GSTR-3B (QRMP quarterly)April–June 2026 | GST |
| 22 Oct 2026in 132 days | GSTR-3B (QRMP quarterly)July–September 2026 | GST |
| 22 Jan 2027in 224 days | GSTR-3B (QRMP quarterly)October–December 2026 | GST |
| 22 Apr 2027in 314 days | GSTR-3B (QRMP quarterly)January–March 2027 | GST |