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| TL;DR Summary |
| GSTR-3B due date for monthly filers is the 20th of the following month. QRMP filers file quarterly, due on the 22nd or 24th depending on your state. The late fee is ₹50 per day if you have tax liability, ₹20 per day for nil returns. Maximum late fee is ₹10,000 per return (₹500 for nil returns). Interest on delayed tax payment is 18% per annum under Section 50. Interest is calculated only on the cash portion not paid on time. Miss two consecutive filings and you cannot file the next return until previous ones are cleared. Prolonged defaults can lead to cancellation of your GST registration.GSTR-1 and GSTR-3B must match; mismatches trigger departmental notices. Reconcile monthly to avoid penalties and compliance headaches. |
If you miss your GSTR-3B due date, you’ll face late fees, interest, and possible blocks on GSTR-1 filing and e-way bills. Filing on time helps you stay GST-compliant and avoid unnecessary costs.
This post covers GSTR-3B due dates for 2026, the state-wise QRMP grouping, how late fees and interest are calculated. We also look at what happens when you miss consecutive filings, and why GSTR-3B and GSTR-1 must always reconcile.
GSTR-3B Due Dates 2026 – Monthly Filers vs. QRMP Scheme
The GSTR-3B due date depends on which filing category you fall under. Your turnover determines this.
Monthly Filing
Monthly filers are businesses with an aggregate turnover exceeding ₹5 crore in the previous financial year.
For these taxpayers, the GSTR-3B due date is the 20th of the month following the tax period. For example, the GSTR-3B for June 2026 must be filed by July 20, 2026.
There’s no flexibility here, this date applies uniformly across India, regardless of which state your business operates from.
Quarterly Return Monthly Payment (QRMP) Filing
QRMP scheme filers are businesses with turnover up to ₹5 crore who have opted into this scheme. They file GSTR-3B quarterly, not monthly.
This reduces your filing frequency from twelve returns a year to four, which is a genuine relief if you’re running a small or mid-sized operation with limited accounting bandwidth.
But QRMP doesn’t mean you skip paying tax for two months and settle everything in the third. You still pay tax monthly, using Form PMT-06, by the 25th of the month following each of the first two months of the quarter.
Only the return itself, the GSTR-3B, gets filed quarterly, with a due date that depends on your state, something we cover in the next section.
The due date falls on the 22nd or 24th of the month following the quarter, depending on the state. For the April–June 2026 quarter, QRMP filers must file by July 22 or July 24, 2026.
The government can extend these due dates through notifications.
In April 2026, for instance, CBIC extended the due date for filing GSTR-3B for March 2026 to 21st April 2026, a day later than the standard 20th, through a formal notification.
These extensions apply to specific tax periods only and are never guaranteed for future months, so don’t plan your filing around the assumption that you’ll get extra time.
Always check the official GST portal or a CBIC notification before you rely on any extension.
If you’re new to GST or your turnover has crossed ₹5 crore, your filing frequency depends on your previous financial year’s turnover.
You can switch between monthly and QRMP filing only during the designated window at the start of each quarter. If you miss it, you’ll continue with your current filing frequency until the next eligible window.
State-Wise Due Date Groups Under QRMP
For QRMP filers, the GSTR-3B due date is not the same for everyone. The government has divided states and Union Territories into two groups, each with a different due date.
Group 1 states get a due date of the 22nd of the month following the quarter. This group includes:
- Chhattisgarh
- Madhya Pradesh
- Gujarat
- Maharashtra
- Karnataka
- Goa
- Kerala
- Tamil Nadu
- Telangana
- Andhra Pradesh
- Daman and Diu, Dadra and Nagar Haveli
- Puducherry
- Andaman and Nicobar Islands
- Lakshadweep
Group 2 states file by the 24th of the month following the quarter. This group covers all the remaining states and union territories not listed above including
- Delhi
- Uttar Pradesh
- West Bengal
- Punjab
- Haryana
- Rajasthan
- Bihar
- Northeastern states and others
This staggered system helps reduce traffic on the GST portal and prevents last-minute filing delays.
If your business has GST registrations in multiple states, you’ll need to track the due date for each GSTIN separately, as each registration has its own due date based on the state it is registered in.
Important: This grouping applies only to GSTR-3B under the QRMP scheme. GSTR-1 follows a different schedule.
If you use the Invoice Furnishing Facility (IFF), you can upload invoices for the first two months of the quarter by the 13th of the following month. The full quarterly GSTR-1 is also due on the 13th after the end of the quarter.
Keep the GSTR-3B and GSTR-1 due dates separate when setting compliance reminders.
If your accounting software or GST filing tool auto-generates due date alerts, verify that it has your state grouping configured correctly, since a wrong category assignment can lead to you filing a day or two later than you intended, attracting an avoidable late fee.
Late Fee for GSTR-3B – How It’s Calculated Per Day
Late fee for GSTR-3B is charged under Section 47 of the CGST Act. It is a fixed daily amount that starts accumulating the day after the due date. It continues until you file the return.
Unlike interest, which depends on your tax liability, the late fee is a flat amount that applies regardless of how much tax you owe, even a nil return attracts it if filed late.
| Return Type | Late Fee Per Day | CGST | SGST |
| With tax liability | ₹50 | ₹25 | ₹25 |
| Nil return | ₹20 | ₹10 | ₹10 |
If you file 10 days late with a tax liability, you pay ₹500 in late fees (₹50 × 10 days). For a nil return filed 10 days late, you pay ₹200 (₹20 × 10 days).
The late fee has a per-return cap. For nil returns: maximum ₹500 per return and for returns with tax liability, the maximum ₹10,000 per return based on on your turnover in the preceding financial year:
| Turnover Slab | Maximum Late Fee (Regular Return) |
| Up to ₹1.5 crore | ₹2,000 (₹1,000 CGST + ₹1,000 SGST) |
| ₹1.5 crore to ₹5 crore | ₹5,000 (₹2,500 CGST + ₹2,500 SGST) |
| Above ₹5 crore | ₹10,000 (₹5,000 CGST + ₹5,000 SGST) |
This cap applies to each return individually. If you miss three consecutive months, you calculate the late fee for each month separately from its own due date.
Many taxpayers pay more than the maximum late fee because they are unaware of the limit. The GST portal does not stop you from paying extra. If you overpay, you can claim a refund through the GST portal.
Note:
Late fees must be paid in cash through the Electronic Cash Ledger. You cannot use Input Tax Credit (ITC)to pay late fees.
The late fee is calculated automatically when you open the return on the GST portal. However, you should manually verify the amount against the prescribed limits.
If the portal shows a figure that exceeds the cap, you can pay the correct amount and claim a refund for any excess paid.
For QRMP filers, late fees apply to the quarterly GSTR-3B return, not individual PMT-06 payments. Missing a PMT-06 deadline but filing GSTR-3B on time attracts interest on delayed tax payment, not a late fee.
Interest on Delayed GST Payment Under Section 50
Late fee and interest are two separate charges. Late fee penalises you for filing late. Interest compensates the government for the delay in receiving tax payments.
Interest on delayed GST payment is governed by Section 50 of the CGST Act, 2017, read with Rule 88B of the CGST Rules, 2017.
The applicable interest rate is 18% per annum on the net tax payable, meaning the portion of tax you pay in cash after adjusting your available ITC. Interest runs from the day after the due date until the actual date of payment.
It’s calculated on a daily basis, so even a few days of delay adds up, especially if your tax liability is large.
There’s a steeper rate for a specific situation.
If you’ve wrongly claimed or utilised excess ITC, or reduced your output tax liability incorrectly, interest of 24% per annum applies instead of the standard 18%.
This higher rate is meant to discourage taxpayers from using excess ITC as a way to defer genuine cash tax outflow, since claiming credit you’re not entitled to effectively means you’re using the government’s money without authorisation.
How interest is calculated (from January 2026 onwards):
The GST portal now automatically computes interest using a revised formula:
Interest = (Net Tax Liability – Minimum Cash Balance in ECL from due date to date of debit) × (Number of days delayed / 365) × 18%
So, if you already had sufficient cash balance in your Electronic Cash Ledger during the delay period, interest will not be charged on that portion.
Example:
- Tax period: January 2026
- Due date: February 20, 2026
- Actual filing date: March 10, 2026 (18 days late)
- Net GST liability: ₹5,00,000
- ITC available: ₹3,50,000
- Net cash liability: ₹1,50,000
- Minimum cash balance in ECL during delay: ₹80,000
Interest calculation:
- Effective amount for interest: ₹1,50,000 – ₹80,000 = ₹70,000
- Interest = ₹70,000 × 18% × (18/365) = approximately ₹620
The interest auto-populated in Table 5.1 of GSTR-3B is non-editable downward. You cannot reduce the system-calculated interest.
However, the auto-populated amount represents only the minimum interest payable. You must recompute interest independently and increase the amount if required.
Interest is payable only on the portion of tax paid through the Electronic Cash Ledger. No interest is payable on the tax paid by utilising ITC.
Also, no interest is payable on the portion of tax paid through ECL if the cash was deposited on or before the due date, even if the return is filed after the due date.
If tax was already paid on time but the return was filed late, interest does not apply on that amount. Only the late fee applies.
How Interest & Late Fee Work Together
Say you owe ₹2 lakh in net cash tax for a month, and you file your GSTR-3B 15 days after the due date. You’d owe:
- Late fee: ₹50/day × 15 days = ₹750 (well within the cap)
- Interest: 18% per annum on ₹2 lakh for 15 days, which works out to roughly ₹1,479
Both amounts must be paid before your return is considered fully compliant.
The GST portal now includes a “Re-compute Interest” option within the payment table, which lets you trigger a fresh interest calculation if you notice a discrepancy in what the system has auto-calculated, useful when there have been amendments to your liability figures for that period.
What Happens If You Miss Two Consecutive GSTR-3B Filings
Missing one GSTR-3B filing costs you a late fee and interest.
Missing two consecutive filings triggers system-level restrictions that go well beyond money, and these restrictions can disrupt your business operations directly.
Immediate consequences:
The late fee accumulates separately for each return. For two months of delay, you owe late fee for month one (from its due date until you file) and late fee for month two (from its due date until you file).
If you have tax liability for both months, that is ₹50 per day per return. Over 60 days, the late fee alone can reach ₹3,000 per return, subject to the ₹10,000 cap.
Interest under Section 50 also accumulates on any unpaid tax for each period. If you have not paid the tax, interest runs from the due date until the date of payment. Two months of delay at 18% per annum adds up.
Practical restrictions:
You cannot file the current month’s GSTR-3B until you have filed the previous month’s return. This creates a cascading problem.
Each subsequent month remains unfiled, and late fees continue to accumulate for every single delayed return.
Escalation:
The GST department can initiate recovery proceedings for prolonged defaults. This may include:
- Summons and notices
- Attachment of bank accounts
- Seizure of goods
- Cancellation of GST registration
Your GST registration can be suspended or cancelled if you fail to file returns for six consecutive months (or three consecutive quarters for QRMP filers).
Once cancelled, you cannot issue tax invoices or collect GST from customers. Reactivation requires paying all outstanding dues, late fees, and interest, plus filing all pending returns and applying for revocation.
E-way Bill Generation
Under Rule 138E of the CGST Rules, if a taxpayer has not furnished GSTR-3B for a consecutive period of two months, the e-way bill generation facility gets blocked for that GSTIN.
This prevents the movement of goods above ₹50,000 as a consignor or consignee, disrupting business operations. For a manufacturing or trading business, this can halt dispatches and receipts entirely.
For business operations, unfiled returns can also affect your ability to secure loans, participate in tenders, or pass due diligence checks by investors or clients.
The best strategy is to file even a nil return on time. Filing a nil return attracts only ₹20 per day late fee with a ₹500 cap, but filing it on time costs nothing.
If you cannot pay the full tax liability, file the return and pay whatever you can. Late fee and interest apply only to the delayed portion. Non-filing is always worse than late filing.
GSTR-3B vs. GSTR-1 – Why Both Need to Reconcile
GSTR-1 and GSTR-3B serve different purposes, but they must match.
GSTR-1
This is a detailed, invoice-level statement of your outward supplies. Every sale invoice, credit note, and debit note you’ve issued during the period gets reported here, broken down by customer, invoice number, and tax rate.
You file GSTR-1 by the 11th of the following month (monthly filers) or the 13th of the month following the quarter (QRMP filers).
GSTR-3B
This is a summary return. It contains total outward supply values, total ITC available, and net tax payable. The portal calculates your dues based on what you enter.
GSTR-3B is also where your actual cash tax payment happens; GSTR-1 carries no payment obligation attached to it.
Why reconcile:
Since the two returns report have overlapping information from different angles, the tax department expects the total output tax liability reported in your GSTR-3B to match what you’ve declared across your GSTR-1 invoices for the same period.
When it doesn’t, the mismatch gets flagged automatically. The system generates an intimation in Form DRC-01B.
Common reasons for mismatches:
- Data entry errors
- Credit notes not reported correctly
- Advances adjusted in different periods
- Timing differences between invoice issuance and payment
You get seven days to respond to the intimation either by paying the differential tax along with applicable Section 50 interest through Form DRC-03, or by submitting a written explanation for the gap on the portal.
Unaddressed discrepancies can escalate toward formal demand proceedings under Section 73 or 74 of the CGST Act, which carry their own penalty exposure. If the mismatch traces back to a genuine reporting error, our guide on how to amend filed GST returns walks through the correction process across GSTR-1, GSTR-1A, and GSTR-3B.
Practical steps for reconciliation:
- Prepare a month-wise reconciliation of GSTR-1 vs. GSTR-3B
- Compare the taxable value and tax amount declared in both returns
- Identify short payments, if any, and correct the reporting.
The reconciliation should show, line by line, the cause of each difference. This is the heart of your response if you receive a notice.
Filing sequence:
GSTR-3B can technically be filed before GSTR-1, but this is not advisable. Filing in the correct sequence (GSTR-1 first, then GSTR-3B) ensures that outward supply data matches with tax liability, reducing reconciliation errors.
From January 2026 onwards, the GST portal auto-populates the tax liability breakup in GSTR-3B based on GSTR-1/1A/IFF data.
This reduces manual entry errors but makes reconciliation even more critical. If your GSTR-1 has errors, those errors flow into GSTR-3B automatically.
PKC’s GST Return Filing & Compliance Support
Managing GST compliance in India is complex.
Keeping track of due dates, late fee slabs, interest calculations, and reconciliation rules across GSTR-1 and GSTR-3B is a full-time job, especially if you’re running a business with multiple GST registrations or a growing transaction volume.
This is where a dedicated compliance partner like PKC Management Consulting makes a measurable difference. We offer end-to-end GST support, including registration, return filing, advisory, and litigation. Our GST advisory services cover the full cycle, from registration and return filing to refund claims and dispute resolution, so due dates stop being a monthly fire drill.
GST return filing services offered by PKC:
- Monthly and quarterly filing of GSTR-1 (outward supplies)
- Monthly and quarterly filing of GSTR-3B (summary return)
- Annual return filing (GSTR-9)
- Audit reconciliation (GSTR-9C)
- TDS and TCS reconciliation
How PKC helps with GSTR-3B compliance:
PKC’s team tracks due dates for each client based on their filing category (monthly or QRMP) and state classification. We prepare and review returns before filing to ensure accuracy. We reconcile GSTR-1 and GSTR-3B to prevent mismatches that trigger notices.
For businesses facing GST liabilities or disputes, PKC also provides advisory support.
Technology integration:
At PKC, we use automation tools that stay updated with Indian regulations.
These tools auto-generate GST returns including GSTR-1 and GSTR-3B. This reduces manual errors and speeds up the filing process.
Who should consider PKC’s services:
- Foreign companies operating in India
- E-commerce businesses
- Businesses with complex GST structures
- Companies that have received GST notices
- Businesses looking to automate their compliance
If your business has outgrown a spreadsheet-based approach to GST compliance, or if you’ve already faced a late fee, blocked e-way bill, or mismatch notice you’d rather not repeat, PKC’s compliance team can set up a structured monthly filing calendar and reconciliation process tailored to your registration footprint.
FAQs
Q1: What is the GSTR-3B due date for monthly filers?
Monthly filers must file GSTR-3B by the 20th of the month following the tax period. For example, the return for June is due on 20th July. This applies to taxpayers with turnover above ₹5 crore, or those who haven’t opted for the QRMP scheme. Due dates can occasionally be extended through CBIC notifications, so it’s worth checking the GST portal near your filing date.
Q2: What is the due date for QRMP scheme taxpayers?
QRMP taxpayers file GSTR-3B quarterly, with the due date depending on their state. Group 1 states (including Tamil Nadu, Maharashtra, Karnataka, and Gujarat) get the 22nd of the month following the quarter. Group 2 states (including Delhi, Uttar Pradesh, and West Bengal) get the 24th. Monthly tax payments through PMT-06 remain due by the 25th of the first two months.
Q3: What is the late fee for filing GSTR-3B after the due date?
The late fee is ₹50 per day (₹25 CGST + ₹25 SGST) for regular returns, capped between ₹2,000 and ₹10,000 based on your turnover slab. Nil returns attract ₹20 per day, capped at ₹500. The fee accrues daily from the day after the due date and must be paid in cash. You cannot use ITC to settle it.
Q4: Can I file GSTR-3B if I haven’t filed the previous month’s return?
Yes, GSTR-3B filing itself isn’t blocked by a pending prior-month return, though the system will show both periods as overdue and calculate late fees and interest for each separately. However, you won’t be able to file GSTR-1 for the current period until the preceding month’s GSTR-3B is filed, and your e-way bill generation gets blocked after two consecutive missed returns.
Q5: How is interest calculated on delayed GST payment?
Interest under Section 50 is charged at 18% per annum on your net cash tax liability, calculated daily from the day after the due date until the date of actual payment. If the delay stems from wrongly claimed or excess ITC, the rate rises to 24% per annum. Interest applies only to the cash-paid portion of your tax, not the ITC-adjusted portion.
Q6: What is the difference between GSTR-3B and GSTR-1?
GSTR-1 is an invoice-level statement of your outward supplies, filed for ITC matching purposes and carrying no payment obligation. GSTR-3B is a summary return where you declare aggregated tax figures and make your actual cash tax payment. Since both report related figures, they must reconcile, or you risk an automated mismatch notice under Rule 88C.
