GSTR-3B Quarterly Return Due Dates (2025): Complete State-Wise QRMP Guide

• Admin
• October 09, 2025

GSTR-3B Quarterly Return Due Dates (2025): Complete State-Wise QRMP Guide

GSTR-3B Due Date for Quarterly Return: Your State-Wise Guide (2025)

 

Feeling overwhelmed by GST compliance? You’re not alone! For small business owners, the quarterly filing option for GSTR-3B is a genuine lifesaver, cutting your annual compliance load by a huge margin. However, this quarterly choice comes with a little twist: the GSTR-3B due date for quarterly return isn't the same for everyone. It actually depends on where your business is located. Let's walk through this together and make sure you have the exact dates you need, no frantic last-minute filing required!

 

Finally, Simplified: Your GSTR-3B Due Date for Quarterly Return

 

The GSTR-3B is essentially your GST report card. It’s where you quickly summarize your sales, the Input Tax Credit (ITC) you can claim, and the final tax amount you need to pay. If your business is lucky enough to be part of the QRMP (Quarterly Return Monthly Payment) Scheme, you get to file this report only four times a year.

 

The best part of the QRMP scheme is that it’s designed specifically for small businesses—those with an aggregate annual turnover of up to ₹5 crore. It’s a huge break! But here's the crucial detail that often catches people out: While you file the main GSTR-3B due date for quarterly return after the quarter ends, you still have a monthly obligation to pay your taxes for the first two months. Think of it as a "pay-as-you-go" system for your taxes, but you only do the full summary paperwork later.

 

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Are You a Quarterly Filer? Here’s the Big Catch!

 

The government introduced staggered due dates to avoid crashing the GST portal, which means your filing date depends on your business's main address. You need to identify which group your State or Union Territory falls into to lock down your exact deadline.

 

The two deadlines for the GSTR-3B due date for quarterly return are the 22nd or the 24th day of the month that immediately follows the end of the quarter. Let's break down the groups so you can quickly find yours.

 

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Group A: Deadline is Always the 22nd

 

If your business's primary location is in any of the states listed below, you must file your quarterly GSTR-3B by the 22nd day of the month following the end of the quarter. This is the first wave of filers!

 

States/UTs (Group A)	GSTR-3B Due Date
Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Odisha	22nd of the month succeeding the quarter
Puducherry, Daman & Diu, Dadra & Nagar Haveli, Andaman & Nicobar Islands, Lakshadweep	22nd of the month succeeding the quarter

 

A Friendly Tip: If you're based in Mumbai (Maharashtra), and the quarter ends in September, your deadline is October 22nd. Mark it clearly! Being in Group A means you get that extra bit of peace of mind by filing a little earlier.

 

Group B: Deadline is Always the 24th

 

For everyone else—those whose principal place of business is in these states or Union Territories—you get an extra two days. Your GSTR-3B due date for quarterly return is the 24th day of the month following the quarter's end.

 

States/UTs (Group B)	GSTR-3B Due Date
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand	24th of the month succeeding the quarter
Jammu & Kashmir, Ladakh, Chandigarh, Delhi	24th of the month succeeding the quarter

 

Real-Life Scenario: Imagine two friends: one runs a digital agency in Delhi (Group B) and the other a manufacturing unit in Chennai (Group A). For the quarter ending in March, the Chennai unit must file by April 22nd, but the Delhi agency gets until April 24th. It’s a small difference, but knowing your exact GSTR-3B due date for quarterly return prevents panic!

 

The Quarterly Filing Schedule in a Nutshell

 

Here’s a simple table to keep on your desk, showing you the exact month your GSTR-3B is due:

 

Quarter Period	Month Quarter Ends	Group A Due Date	Group B Due Date
April - June	June	July 22nd	July 24th
July - September	September	October 22nd	October 24th
October - December	December	January 22nd	January 24th
January - March	March	April 22nd	April 24th

 

Quick Compliance Checklist for QRMP Filers

 

Filing quarterly is great, but remember the monthly task is still there! Use this checklist to stay on top of your game:

 

Pay Your Monthly Tax: Deposit tax for the first two months (Month 1 and Month 2) using Form GST PMT-06. The deadline for this payment is the 25th of the following month. Don't skip this, or interest penalties will apply!

 

Use IFF Wisely: You can (optionally) upload your B2B sales invoices for the first two months using the IFF by the 13th of the following month. This lets your buyers claim their ITC faster.

 

File GSTR-1: This comprehensive sales return is due by the 13th of the month following the end of the quarter.

 

File GSTR-3B: This is your final tax summary and payment. File it by the 22nd or 24th (your state’s GSTR-3B due date for quarterly return) of the month following the quarter.

 

Reconcile Everything: Before submitting GSTR-3B, always cross-check your sales figures with GSTR-1 and your claimed ITC with GSTR-2B. This is the single most important step to avoid nasty notices later.

GSTR-3B Quarterly FAQ

 

1. What if I file a 'Nil' GSTR-3B for the quarter? Is the due date still the same?

 

Yes, absolutely! The GSTR-3B due date for quarterly return—either the 22nd or the 24th—is mandatory, even if you had no transactions and need to file a 'Nil' return. The good news is that the late fee for a 'Nil' return is only ₹20 per day.

 

2. What penalty will I face if I miss my GSTR-3B due date?

 

The penalty has two parts:

• Late Fee: ₹50 per day of delay (or ₹20 per day if you had a 'Nil' return).
• Interest: A hefty 18% per annum is charged on the outstanding tax amount, starting from the day after the due date until you finally pay the tax.

 

3. How do I change from quarterly GSTR-3B filing back to monthly?

 

You can change your filing frequency on the GST portal at the beginning of any quarter. You typically have from the first day of the second month of the preceding quarter until the last day of the first month of the current quarter to make the change. Just log in and select the 'Opt-in/Opt-out' option.

 

4. Why do I have a monthly tax payment even with a quarterly return?

 

This is the "Monthly Payment" part of the QRMP Scheme. It ensures a steady stream of revenue for the government and prevents you from having one massive tax bill at the end of the quarter. You are essentially paying your taxes monthly, but only doing the detailed paperwork (GSTR-3B) quarterly.

 

5. If my turnover exceeds ₹5 crore mid-quarter, do I lose the quarterly GSTR-3B option immediately?

 

If your turnover crosses the ₹5 crore limit during a quarter, you become ineligible for the QRMP scheme from the next quarter onwards. For the current quarter, you can still file your GSTR-3B quarterly. However, be prepared to shift to mandatory monthly filing for the following quarter.

 

If you're having trouble understanding your GSTR-3B filing or the GST return process, you can visit LegalDev.in/GSTFilling.co for free consultation and GST filing support.
Here, you can easily get a step-by-step guide to file your return, due date reminders, and expert assistance — all without any stress!

 

Final Thoughts 

For small taxpayers, the quarterly GSTR-3B due date for quarterly return is a game-changer. It’s all about staying organized. If you know you’re a 22nd-filer (Group A) or a 24th-filer (Group B), half the battle is already won. Keep your tax payments (PMT-06) on time, reconcile your data before filing, and lock in your state-specific quarterly date.

 

Action Item: Check your state in the tables above and add a recurring calendar alert for your specific 22nd or 24th due date. Staying compliant is easier than you think when you have a clear plan!