GSTR-3B is generally due on the 20th of the next month for monthly filers. Under QRMP, the quarterly baseline is generally the 22nd or 24th based on the principal place of business. Use this state-group reference, then confirm the current deadline and any extension on the GST portal.
ReadyBooks.ai shows filing-frequency and state context, fills the return from your books, and reminds you to confirm the current deadline on the GST portal.
ReadyBooks.ai uses your configured monthly or QRMP frequency and state to show the applicable baseline date. Confirm the current due date and any extension on the GST portal before relying on it.
The general QRMP baseline is the 22nd for Group A states and the 24th for Group B states. ReadyBooks.ai applies the configured state group; the GST portal or current notification remains authoritative.
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 an ITC set-off across IGST / CGST / SGST and exports GSTN-format GSTR-3B JSON plus an Excel review workbook. Upload the JSON and complete GST portal validation, payment, and filing manually.
Reminders use the configured baseline, including general PMT-06 payment context for QRMP months 1 and 2. Confirm the current deadline on the GST portal; reminders do not determine whether interest applies.
Calculated dates do not create a late-fee or interest liability in ReadyBooks. Record amounts only from GST-portal evidence; until then the return stays marked for portal confirmation rather than overdue.
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 shows the configured filing-frequency and state context for the period; confirm the current due date and any extensions on the GST portal before relying on it.
| 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).
ReadyBooks.ai prepares GSTR-3B from your books, proposes an ITC set-off, exports GSTN-format JSON plus an Excel review workbook, and shows due-date context for portal confirmation. GST portal validation, payment, and filing remain required. Start free, no credit card.