GSTR-3B Due Date

The summary return where tax is actually paid

GSTR-3B is a self-assessed summary return — it consolidates the period's outward and inward supplies into a single set of figures and is where the actual tax liability is discharged. Since the July 2025 tax period, the auto-populated liability shown in GSTR-3B is locked from certain source data, and Table 3.2 specifically (inter-state supplies to unregistered persons, composition dealers and UIN holders) has been non-editable from the November 2025 period onward — any correction now has to be made through GSTR-1A before filing 3B, not within the form itself.

Why the QRMP due date depends on state

GSTR-3B's due date is the one genuine case where a registration's state changes the actual deadline, but only under QRMP: Category X states (including Maharashtra, Gujarat, Karnataka, and most western and southern states) file by the 22nd of the month after the quarter, while Category Y states (including Rajasthan, Uttar Pradesh, Delhi, and most northern and eastern states) file by the 24th. Regular monthly filers have no such split — everyone files by the 20th nationwide.

Two structural rules make timely GSTR-3B filing more consequential than it might first appear: returns must be filed in period order, so a pending earlier period blocks every later one, and periods from July 2025 onward cannot be filed at all more than three years past their original due date.