Taxpayers registered under the Quarterly Return Monthly Payment (QRMP) scheme do not file GSTR-3B on the standard 20th deadline. According to the official GSTN GSTR-3B filing guidance, quarterly filers have their deadline staggered across the 22nd and 24th based on their registered location. If you also file monthly returns or manage clients across states, you can check our companion guide on GSTR-3B October 2026 return deadlines for a broader view of monthly schedules.
State-wise breakdown for 22nd and 24th due dates
The statutory basis for this division is set out in Rule 61(1)(ii) of the CGST Rules. The rule classifies states and union territories into two distinct categories based on the principal place of business.
| Category | Due date | States and union territories included |
|---|---|---|
| Group 1 (Southern and Western regions) | 22nd of the month following the quarter | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep. |
| Group 2 (Northern, Eastern, and North-Eastern regions) | 24th of the month following the quarter | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi. |
Common mistake: Assuming your company head office determines the due date for all regional branches. The GST portal evaluates each registration separately based on its state code, not the headquarters location.
Multi-state branches and distinct person rules
Many businesses operate across multiple states under a single permanent account number (PAN). Under Section 25(4) of the CGST Act, each state registration is treated as a distinct person for all compliance purposes. This creates separate filing timetables when branches sit in different regional groups.
For example, if an enterprise runs its central warehouse in Maharashtra (state code 27) and a distribution office in Delhi (state code 07):
- The Maharashtra GSTIN belongs to Group 1, so its quarterly GSTR-3B is due on the 22nd.
- The Delhi GSTIN belongs to Group 2, so its quarterly GSTR-3B is due on the 24th.
Filing the Delhi return on the 24th does not protect the Maharashtra branch from late fees if the Maharashtra return was not submitted by the 22nd.
Monthly payment obligations for QRMP taxpayers
A quarterly GSTR-3B return does not eliminate monthly tax payments. Under Rule 61(3) of the CGST Rules, quarterly taxpayers must deposit tax liability for month 1 (M1) and month 2 (M2) using Form GST PMT-06. The payment deadline is the 25th of the succeeding month for both groups.
Worked example: late fee calculation on missing the QRMP due date
Consider a registered trading entity in Karnataka (Group 1, due date 22 October 2026 for the July to September quarter). The business had an aggregate turnover of ₹80,00,000 in the preceding financial year. It files its GSTR-3B on 28 October 2026, representing a delay of 6 days. The net tax payable in cash is ₹40,000.
| Component | Statutory formula | Calculation | Amount |
|---|---|---|---|
| Late fee (CGST) | 6 days × ₹25 per day | 6 × 25 | ₹150 |
| Late fee (SGST) | 6 days × ₹25 per day | 6 × 25 | ₹150 |
| Total late fee | CGST + SGST (capped at ₹2,000 under Notification 19/2021-CT) | ₹150 + ₹150 | ₹300 |
| Interest on cash tax | Section 50(1) at 18% per annum for 6 days on ₹40,000 | ₹40,000 × 18% × (6 / 365) | ₹118 |
Under Notification 19/2021-Central Tax, the late fee for taxpayers with turnover up to ₹1.5 crore is capped at ₹1,000 under CGST and ₹1,000 under SGST (₹2,000 total). Since ₹300 is well below the cap, the full ₹300 late fee is charged and auto-populated in Table 5.1 of the next return.
Frequently asked questions
Which states have a GSTR-3B quarterly due date of the 22nd?
Under Rule 61(1)(ii) of the CGST Rules, the 22nd of the month following the quarter applies to registered persons in Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.
Which states have a GSTR-3B quarterly due date of the 24th?
Under Rule 61(1)(ii) of the CGST Rules, the 24th of the month following the quarter applies to registered persons in Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.
How is the due date determined if a business has branches in both groups?
Each GSTIN is a distinct person under Section 25(4) of the CGST Act. The due date is determined separately for each GSTIN based on the principal place of business registered for that specific state code.
Check your own GSTR-2B
Reconcile quarterly inward supplies against your purchase register before filing Form GSTR-3B. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.
Last checked: 26 October 2026. Sources: CBIC CGST Rule 61, GSTN GSTR-3B Portal Guide, CBIC Notification 19/2021-Central Tax.