GSTR-3B is due on the 20th of the next month for monthly filers. Under the QRMP scheme, the quarterly return is due on the 22nd or the 24th depending on your principal place of business. This is the complete due-date reference, including the full Group A / Group B state map.
ReadyBooks.ai computes your exact due date from your filing frequency and state, fills the return from your books, and reminds you before the deadline.
ReadyBooks.ai knows whether you file monthly or under QRMP and reads your state, then shows the precise 20th / 22nd / 24th due date for every period — no calendar lookups.
The QRMP quarterly due date is the 22nd for Group A states and the 24th for Group B states. ReadyBooks.ai applies the right date for your principal place of business automatically.
Outward supplies, ITC, and the tax payable are computed from the invoices and purchases already in ReadyBooks.ai. Tables 3.1, 3.2, 4 and 5 are populated — you review and file.
ReadyBooks.ai proposes the optimal ITC set-off across IGST / CGST / SGST and exports the portal-ready GSTR-3B JSON (and XLSX), so filing is a review-and-upload, not a re-keying exercise.
Reminders fire ahead of your specific due date — including the monthly PMT-06 tax-payment dates for QRMP filers (25th of months 1 and 2 of the quarter), so interest never accrues for a missed challan.
If a return is late, ReadyBooks.ai shows the late fee (₹50/day, ₹20/day for nil returns, capped) and the Section 50 interest at 18% p.a. on the net tax, so you know the cost before you file.
The date depends on two things most calendars ignore: your scheme and your state.
Monthly filers pay on the 20th. QRMP filers file quarterly on the 22nd or 24th — but still pay tax monthly via PMT-06. Mixing these up is the most common GSTR-3B miss.
Group A (mostly southern and western states) files by the 22nd; Group B (mostly northern, eastern and north-eastern states) by the 24th. The split is statutory, not arbitrary.
A late GSTR-3B attracts a per-day late fee and 18% p.a. interest on the net tax liability under Section 50. A few missed deadlines a year is real money.
Your set-off and your buyers’ reconciliation both depend on returns landing on schedule. Filing GSTR-3B late ripples into cash flow and relationships.
The Quarterly Return Monthly Payment (QRMP) scheme lets taxpayers with aggregate annual turnover up to ₹5 crore file GSTR-3B once a quarter while still paying tax every month through Form PMT-06. To stagger load on the GST portal, the quarterly GSTR-3B due date is split by the state of the principal place of business: Group A states file by the 22nd of the month after the quarter, Group B states by the 24th.
Monthly filers — anyone above ₹5 crore, and smaller taxpayers who opt to stay monthly — file GSTR-3B by the 20th of the following month, nationwide, with no state split. ReadyBooks.ai reads your filing frequency and state and computes the exact date for every period, so you do not have to remember which group your state is in.
| Filing type | Due date | Tax payment |
|---|---|---|
| Monthly (AATO above ₹5 crore, or opted monthly) | 20th of the next month | With the return |
| QRMP — Group A states | 22nd of the month after the quarter | Monthly via PMT-06 (25th of months 1 & 2) |
| QRMP — Group B states | 24th of the month after the quarter | Monthly via PMT-06 (25th of months 1 & 2) |
Source: CBIC GST return due dates + QRMP scheme. Monthly GSTR-3B: 20th. QRMP quarterly GSTR-3B: 22nd (Group A) / 24th (Group B); PMT-06 monthly tax challan: 25th.
| Group A — due 22nd |
|---|
| Chhattisgarh |
| Madhya Pradesh |
| Gujarat |
| Maharashtra |
| Karnataka |
| Goa |
| Kerala |
| Tamil Nadu |
| Telangana |
| Andhra Pradesh |
| Daman & Diu and Dadra & Nagar Haveli |
| Puducherry |
| Andaman & Nicobar Islands |
| Lakshadweep |
Source: QRMP scheme — Group A (chiefly southern & western states/UTs).
| Group B — due 24th |
|---|
| Himachal Pradesh |
| Punjab |
| Uttarakhand |
| Haryana |
| Rajasthan |
| Uttar Pradesh |
| Bihar |
| Sikkim |
| Arunachal Pradesh |
| Nagaland |
| Manipur |
| Mizoram |
| Tripura |
| Meghalaya |
| Assam |
| West Bengal |
| Jharkhand |
| Odisha |
| Jammu & Kashmir |
| Ladakh |
| Delhi |
| Chandigarh |
Source: QRMP scheme — Group B (chiefly northern, eastern & north-eastern states/UTs).