Your accountant says GSTR-3B is "due on the 20th", a supplier in Delhi says the 24th, and a friend in Pune files on the 22nd. All three are right, but only one of those dates applies to your GSTIN. Get it wrong and the portal starts adding a late fee every day, interest runs on any unpaid tax, and from the second missed return your e-way bills can stop.

This guide covers the GSTR-3B due date for monthly and quarterly (QRMP) filers, the late fee and interest, nil returns, the 2025-26 portal changes and every due date from November 2026 to April 2027.

GSTR-3B Due Date at a Glance

GSTR-3B is the summary return under Section 39(1) of the CGST Act, 2017, in which you declare outward supplies, claim input tax credit (ITC) and pay the net tax. The due dates are set by Rule 61(1) of the CGST Rules, 2017:

Rule 61 has no holiday clause, so a date that falls on a weekend stays put. Only a notification under Section 39(6) can extend it, and recent extensions were late and short. Notification 17/2025-Central Tax, issued on 18 October 2025, moved the September 2025 monthly return and the July-September 2025 quarterly return to 25 October 2025. Notification 01/2026-Central Tax, dated 21 April 2026, gave the March 2026 monthly return one extra day, to 21 April 2026.

We found no later extension of any GSTR-3B due date up to 26 October 2026. Before relying on a date, check the news section of the GST portal and the notifications on CBIC's GST site.

Next GSTR-3B Due Dates from November 2026

These are the ordinary Rule 61 dates. PMT-06 is the monthly tax deposit QRMP filers make for the first two months of each quarter.

30 November 2026: the ITC cut-off for FY 2025-26

Under Section 16(4), you cannot take ITC on an invoice or debit note after 30 November following the end of its financial year, or after filing that year's annual return if that comes first. Section 39(9) sets the same limit for correcting returns already filed. For FY 2025-26, that date is 30 November 2026.

For a monthly filer, the October 2026 return is the last regular return before the cut-off. File it after 30 November and any FY 2025-26 credit you meant to claim in it is lost. For a QRMP filer, that last return was the July-September 2026 quarter, due 22 or 24 October. Our input tax credit guide covers the other ITC conditions.

Which States Are in the 22nd and 24th Groups

For QRMP filers, the group depends on the state or union territory of your principal place of business (table under Rule 61(1)(ii)). Monthly filers everywhere file by the 20th.

22nd day of the month after the quarter:

• States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh
• Union territories: Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep

24th day of the month after the quarter:

• States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha
• Union territories: Jammu and Kashmir, Ladakh, Chandigarh and Delhi

Monthly or QRMP: Who Can File Quarterly

The QRMP scheme comes from Notification 84/2020-Central Tax and Rule 61A:

• Turnover: aggregate turnover of up to ₹5 crore in the preceding financial year, counted across all GSTINs under your PAN. Our GST number search guide shows how to list them.
• Opting in: between the 1st day of the second month of the preceding quarter and the last day of the first month of the quarter, with your last due return already filed. The choice carries forward until you change it.
• Crossing ₹5 crore during the year moves you to monthly filing from the next quarter.

QRMP changes how often you file, not how often you pay. For the first two months of a quarter, you deposit tax in Form GST PMT-06 by the 25th of the next month:

1. Fixed sum method: under Notification 85/2020-Central Tax, you deposit 35% of the tax you paid in cash for the previous quarter. Circular 143/13/2020-GST says no interest is charged for those months if you pay that amount on time and clear the quarter's full liability by the quarterly due date, even if your actual tax was higher.
2. Self-assessment method: you pay the actual tax due for the month. Interest runs on any shortfall or delay.

No deposit is needed if your ledger balances already cover that month's liability or the liability is nil. A late PMT-06 attracts interest, not a late fee.

GSTR-3B Late Fee

Section 47(1) sets the late fee at ₹100 a day, up to ₹5,000, under each of the CGST and SGST Acts. Notification 76/2018-Central Tax, as amended by Notification 19/2021-Central Tax for returns from June 2021 onwards, waives everything above these combined amounts:

• Turnover means aggregate turnover in the preceding financial year.
• "Nil" here means no central tax payable in that return, which is wider than a nil return for SMS filing.
• The fee is charged per return, from the day after the due date until the day you file.
• It must be paid in cash. Section 49(4) allows the credit ledger to be used only for output tax.

Example: a monthly filer with ₹80 lakh turnover files the October 2026 return on 5 December 2026, 15 days late. The fee is 15 × ₹50 = ₹750, below the ₹2,000 cap.

The 57th GST Council waiver is not in force yet

On 8 October 2026, the 57th GST Council recommended waiving the late fee on a delayed Section 39(1) return for taxpayers with turnover up to ₹5 crore in the preceding year, if the return is filed by the end of the month in which it was due. That needs a CBIC notification. As of 26 October 2026 we found none, so the table above still applies. Our 57th GST Council summary lists the other recommendations.

Interest on Late GSTR-3B Payment

Section 50(1) charges interest on tax paid late, at 18% a year under Notification 13/2017-Central Tax, from the day after the due date until you pay.

• Only the cash portion counts. For a late return, the proviso to Section 50(1) and Rule 88B(1) charge interest only on tax paid through the electronic cash ledger, not on tax set off against ITC. This relief does not apply if you file only after proceedings under Section 73 or 74 have started for that period.
• Early cash is excluded. Under the proviso to Rule 88B(1), added in July 2024, cash that sat in your ledger from the due date until it was used for the tax is left out.
• ITC wrongly availed and utilised attracts interest under Section 50(3), at 18% since the Finance Act, 2022 replaced the earlier 24% with effect from 1 July 2017.

Example: ₹1,00,000 of tax paid in cash 15 days late costs ₹1,00,000 × 18% × 15/365, about ₹740.

From the January 2026 tax period, GSTN's advisory of 30 January 2026 changed the portal's calculation. Interest on a late return is auto-filled in Table 5.1 of the next GSTR-3B, after deducting the minimum cash balance held between the due date and payment. You cannot lower it: GSTN calls it the minimum due, to be increased if your own figure is higher.

Nil GSTR-3B Returns

Section 39(8) requires a return for every tax period, even with no supplies. A dormant GSTIN still collects late fees.

• Filing by SMS: Rule 67A lets you file a nil GSTR-3B by SMS from your registered mobile number, verified by OTP. It counts as nil only if every table is blank. If you claim any ITC or have reverse-charge liability, file on the portal.
• Late fee: ₹20 a day, up to ₹500, for any return with no central tax payable, including returns with ITC entries.
• Stopped trading? Apply to cancel the registration rather than file nil returns indefinitely. Our GST registration guide covers whether you need one at all.

What Changed in GSTR-3B in 2025 and 2026

Auto-filled liability is locked

GSTN first planned this for the January 2025 tax period, then postponed it. Its advisory of 7 June 2025 made the liability auto-filled from GSTR-1, GSTR-1A or IFF non-editable from the July 2025 tax period. To change it, file GSTR-1A for the same period before filing GSTR-3B; GSTN says GSTR-1A can be filed any time until GSTR-3B is filed. An advisory of 5 December 2025 also locked Table 3.2 (inter-state supplies to unregistered persons, composition dealers and UIN holders) from the November 2025 tax period.

So your GSTR-1 now decides your GSTR-3B liability: review the draft GSTR-1 carefully. These locks cover liability, not the ITC you claim from GSTR-2B.

Liability breakup must be confirmed

Under GSTN advisories of 30 January and 16 March 2026, the portal auto-fills the "Tax Liability Breakup, As Applicable" tab (tax for earlier periods paid in the current return) from document dates in GSTR-1, GSTR-1A or IFF. From the February 2026 tax period, you must open that tab on the payment page and click Save, or edit it, before filing. GSTN's March 2026 advisory said the portal asks for this on every return for now, even one with no earlier-period supplies.

Returns older than three years are barred

Section 39(11), in force since 1 October 2023, bars filing a return more than three years after its due date, and GSTN enforces it from the November 2025 tax period. The October 2023 monthly return, due 20 November 2023, is out of time after 20 November 2026. Going by GSTN's own illustration, the portal blocks it from 1 December 2026, but do not count on those extra days.

What is coming

The 57th GST Council recommended new sub-rules 61(1A) and 61(1B) to align GSTR-3B liability with GSTR-1 and ITC with GSTR-2B, from the April 2027 return, after public consultation. Until they are notified, nothing changes.

What Else Happens When You Miss GSTR-3B

1. Your next GSTR-1 is blocked. Rule 59(6) stops GSTR-1 or IFF until the previous GSTR-3B is filed, and Section 39(10) stops a GSTR-3B while an earlier return or that period's GSTR-1 is pending.
2. E-way bills stop. Rule 138E blocks e-way bills for your outward movements after two consecutive tax periods without returns.
3. Your buyers' ITC is at risk. Section 16(2)(c) ties their credit to the tax actually being paid.
4. Registration can be cancelled. Under Rule 21, after six continuous months without returns for a monthly filer, or two continuous tax periods for a QRMP filer.

If a vendor or customer might be in this position, check its GST status and, for a company, its MCA record on WeeDoo's company search before you rely on its invoices.

Frequently Asked Questions

What is the GSTR-3B due date for October 2026?

For monthly filers, 20 November 2026. QRMP filers deposit October's tax in PMT-06 by 25 November 2026 and file the October-December 2026 return by 22 or 24 January 2027. We found no extension as of 26 October 2026.

Does the due date move if the 20th is a Sunday?

No. Rule 61 has no holiday carve-out and only a Section 39(6) notification extends the date. The November 2026 return is due on Sunday, 20 December 2026.

Can I revise a GSTR-3B after filing it?

No. Under Section 39(9), you correct an omission or error in a later return, with interest where it applies, until 30 November after the financial year ends or until you file that year's annual return, whichever is earlier.

Is there a late fee if a QRMP filer pays PMT-06 late?

No. Circular 143/13/2020-GST says no late fee applies to a delayed payment for the first two months of a quarter. Interest at 18% a year runs from the 25th until you pay.

Is a late fee charged on a nil GSTR-3B?

Yes. A return with no central tax payable attracts ₹20 a day (₹10 CGST plus ₹10 SGST), capped at ₹500 per return, so file it on time even if nothing happened that month.