GSTR-3B is the summary return through which tax is actually paid. For a monthly filer it is due on the 20th of the month following the tax period. Under the QRMP scheme it is quarterly, and the date depends on where your principal place of business is: the 22nd for Category X states and the 24th for Category Y.
That state split is the part most guides skip, and getting it wrong costs a filer two days of late fee on every quarter. The table below spells out which states sit in which category rather than leaving you to infer it.
GSTR-3B due dates
- Monthly filer — 20th of the month following the tax period.
- QRMP, Category X state — 22nd of the month following the quarter.
- QRMP, Category Y state — 24th of the month following the quarter.
These are the standard statutory dates. CBIC extends them by notification more often than people expect — March 2026’s GSTR-3B moved to 21 April 2026 — so check the CBIC notifications page before relying on a date near the wire. Our GST late fee calculator derives the date from your tax period and lets you override it for exactly this reason.
Which QRMP category is your state?
QRMP divides the country in two, purely by the principal place of business on your registration. There is no logic to memorise — it is a list, so here it is.
| Category | States and union territories | Quarterly GSTR-3B due |
|---|---|---|
| X | Andhra Pradesh, Andaman and Nicobar Islands, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Gujarat, Karnataka, Kerala, Lakshadweep, Madhya Pradesh, Maharashtra, Puducherry, Tamil Nadu, Telangana | 22nd of the month after the quarter |
| Y | Every other state and union territory — including Delhi, Uttar Pradesh, West Bengal, Rajasthan, Punjab, Haryana, Bihar, Odisha, Assam, Jharkhand, Chhattisgarh excepted above, and the rest of the north and east | 24th of the month after the quarter |
Late fee for a late GSTR-3B
The per-day rate does not change with turnover. Only the ceiling does, and it is set by your aggregate turnover in the preceding financial year.
| Aggregate turnover (preceding FY) | Late fee per day | Maximum |
|---|---|---|
| Nil return (no outward supplies, no liability) | ₹20 (₹10 + ₹10) | ₹500 |
| Up to ₹1.5 crore | ₹50 (₹25 + ₹25) | ₹2,000 |
| ₹1.5 crore – ₹5 crore | ₹50 (₹25 + ₹25) | ₹5,000 |
| Above ₹5 crore | ₹50 (₹25 + ₹25) | ₹10,000 |
These are the notified figures the portal actually charges, under Notification No. 19/2021-Central Tax dated 1 June 2021, in force for every tax period from June 2021 onwards. The bare section 47(1) ceiling is higher — ₹100 per day per Act, to ₹5,000 per Act — and has been superseded by standing relief for years. A guide quoting ₹200 a day is quoting a provision nobody is charged under.
Interest is a separate charge, and it is not capped
Interest under section 50(1) runs at 18% a year on tax actually paid in cash — that is, after input tax credit is set off, never on the gross liability. It is separate from the late fee and is not capped.
The distinction matters because the late fee has a ceiling of a few thousand rupees while interest does not. On a large liability filed months late, interest is the number that hurts — the late fee is close to a rounding error.
Section 50(1) as substituted by the Finance Act, 2021 and made retrospective to 1 July 2017 by Notification No. 16/2021-Central Tax dated 1 June 2021. Section 50(3) sets a different rate for wrongly availed input tax credit — a separate failure mode from filing late.
Primary sources
The dates and fees on this page are read off the statute and CBIC’s own notifications, not copied from other guides. You can check every one of them:
- Central Goods and Services Tax Act, 2017 — sections 47 (late fee) and 50 (interest)
- CBIC — GST notifications and circulars
- CBIC — GST portal
- GST portal (gst.gov.in) — where the return is actually filed
Verified against the CGST Act, 2017, the notifications cited above and CBIC circulars as of August 2026. Your exact position depends on your entity and any notifications or circulars issued since — we confirm it for you, and always recommend checking the official CBIC / GST portal. CapEasy is a private consultancy and is not affiliated with any government authority. This page is a guide, not legal advice.