GSTR-3B › Due date

GSTR-3B due date, payment and interest

GSTR-3B is where you pay your GST, so its date is the one that costs money when missed. It also has to be filed after GSTR-1 for the same period.

Due dates

You are	File and pay by
Monthly filer	20th of the next month (Rule 61). October 2026: by 20 November 2026.
QRMP, category 1 states	22nd of the month after the quarter: Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana, Andhra Pradesh.
QRMP, category 2 states	24th of the month after the quarter: all other states and union territories (for example Punjab, Haryana, Delhi, Uttar Pradesh, Bihar, West Bengal, Rajasthan).

The government sometimes extends dates by notification; check your Returns Dashboard on the portal.

QRMP: paying in the first two months

A QRMP taxpayer files GSTR-3B once a quarter but pays tax every month. For the first and second month, pay by the 25th of the next month through challan PMT-06, either 35% of the last quarter's cash tax (fixed sum) or the tax actually due for the month (self-assessment). Nothing is due by PMT-06 if there is enough credit or no tax.

Interest and late fee

• Interest on tax paid late is 18% a year under section 50, counted per day, on the part paid in cash (net of credit) when the return is filed late.
• Credit wrongly taken and used also carries interest (18%).
• A late fee is charged per day of delay, lower for nil returns and capped by turnover; check the current amount shown on the portal when you file.

Things that changed recently

• From the July 2025 period the tax liability filled from GSTR-1/1A into table 3 of GSTR-3B is locked; correct sales through GSTR-1A.
• Since the Finance Act 2023, a GSTR-3B cannot be filed after three years from its due date (section 39(11)); the portal blocks such returns.

A monthly routine

1. File GSTR-1 by the 11th (see GSTR-1 summary).
2. GSTR-2B is ready around the 14th: compare it with your purchase bills.
3. Make the working here, keep the cash ready.
4. Pay through the electronic cash ledger and file GSTR-3B by the 20th (or 22nd/24th after a QRMP quarter).