If you file GST returns under the QRMP scheme, your QRMP GSTR-3B (the quarterly return) for July–September 2026 is due on 22 or 24 October 2026, depending on your state or Union Territory. Check your category now, match your books with GSTR-2B, and pay any balance tax before you file.
What the QRMP scheme means for your GSTR-3B
QRMP stands for Quarterly Return Monthly Payment. It is meant for registered persons with an aggregate annual turnover up to ₹5 crore who opted in on the GST portal. Instead of two returns every month, you file GSTR-1 and GSTR-3B once a quarter, but you still pay tax every month.
For the July–September quarter, the quarterly GSTR-3B covers all three months together. It is a summary return: it reports your outward supplies, the input tax credit (ITC) you claim, and the tax payable in cash.
22 October or 24 October: which date applies to you?
The statutory default is the 22nd for taxpayers whose principal place of business is in certain states and Union Territories, and the 24th for the rest. The 22nd generally applies to Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh and some Union Territories such as Puducherry, Daman and Diu, Dadra and Nagar Haveli, Andaman and Nicobar Islands and Lakshadweep. All other states and Union Territories get the 24th.
The CBIC sometimes extends due dates by notification, so treat these as defaults. Before you plan around them, confirm the date for your state on the GST portal (gst.gov.in) or the CBIC website (cbic-gst.gov.in).
A QRMP GSTR-3B pre-filing checklist
- Confirm your GSTR-1 is filed. Quarterly GSTR-1 for July–September was due on 13 October. If you used the optional Invoice Furnishing Facility (IFF) in the first two months, those invoices are already reported; only the rest need to be in your quarterly GSTR-1.
- Review GSTR-2B. This auto-drafted statement shows the ITC available to you for the quarter. Compare it with your purchase register and find invoices that are missing, duplicated or booked in the wrong month.
- Reverse ineligible credit. Credit on items such as blocked credits under Section 17(5) must not be claimed. If a supplier has not been paid within the time the law allows, reversal may also apply. Ask your CA if you are unsure.
- Reconcile sales. Your outward supplies in the books should agree with GSTR-1 and with the figures auto-populated in GSTR-3B.
- Check the monthly payments you already made. If you paid through the fixed-sum or self-assessment method for the first two months, those payments are adjusted against your quarterly liability.
- Keep cash ready. Any balance of tax must be paid in cash through the electronic cash ledger before you submit the return.
Monthly tax payment under QRMP
Paying tax monthly is the part many QRMP taxpayers forget. For the first and second months of a quarter, you deposit tax using challan PMT-06 by the 25th of the following month. You can use either the fixed-sum method, where the portal suggests an amount based on your earlier payments, or the self-assessment method, where you calculate actual liability for the month.
The balance for the third month is paid along with your quarterly GSTR-3B. So for July–September, the September liability is settled in the return you are about to file.
Interest and late fee if you miss the date
If tax is paid late, interest is charged on the unpaid amount at 18% per annum under Section 50 of the CGST Act, counted from the day after the due date. Separately, a late fee accrues for every day the return is delayed. The daily amount and the maximum depend on whether it is a nil return and on your turnover, and these amounts have been revised by notification from time to time. Check the current figures on the GST portal rather than relying on an older article.
Because interest is calculated on the tax actually unpaid, paying the correct amount promptly, even if the return follows a little later, limits the cost. Still, filing on time is better.
Common mistakes to avoid
- Claiming ITC that is not in GSTR-2B. Treat GSTR-2B as your starting point and be able to explain any difference.
- Mixing up tax periods. Booking an October invoice in the September quarter, or the reverse, causes mismatches.
- Entering wrong figures from memory. Always tie the numbers to your ledgers instead of estimating.
- Forgetting the cash ledger. A return cannot be completed without paying the cash portion, so fund the ledger a day early.
- Filing nil by habit. Even if the quarter was quiet, confirm there is truly nothing to report, such as reverse charge liability.
Where to read more
If you also file monthly, our GSTR-3B pre-filing checklist for September 2026 walks through the monthly version. To understand the credit side in more depth, see GST Input Tax Credit explained for small businesses and the step-by-step GSTR-2B reconciliation guide. For a broader view, use our GST filing checklist for small businesses.
Key takeaways
- Quarterly GSTR-3B for July–September 2026 is due on 22 or 24 October by default, depending on your state.
- Pay the first two months' tax by the 25th using PMT-06, and settle the third month with the return.
- Reconcile with GSTR-2B before claiming ITC.
- Late payment attracts 18% interest per annum plus a daily late fee, so confirm current amounts on the portal.
- Check the GST portal for any extension notification, and confirm specifics with your CA.
Good bookkeeping through the quarter, with invoices recorded on time and purchases matched as they arrive, makes filing day far calmer. AICOUNTLY's accounting apps are built around keeping that routine tidy, but your records and your CA's advice remain the final word on what you file.
