GSTR-3B Due Date October 2026: September Return on 20 Oct, QRMP on 22/24 Oct, and the Dussehra Point

The Three October Dates

Filing type	Period covered	Due date
Monthly GSTR-3B (regular filers)	September 2026	20 October 2026
Quarterly GSTR-3B (QRMP) — Group A states	July–September 2026	22 October 2026
Quarterly GSTR-3B (QRMP) — Group B states	July–September 2026	24 October 2026

These are the ordinary dates under the GST law. The only way they move is a formal notification from the government. Check your own date on the GST portal return dashboard before you assume anything.

Who Files When: Monthly vs QRMP

Monthly filers. If you file monthly, your GSTR-3B for each month is due by the 20th of the next month, under Section 39 of the CGST Act read with Rule 61 of the CGST Rules. The return is a summary of outward supplies, tax payable, and ITC claimed for that month. There is no separate quarterly filing.

QRMP (Quarterly Return, Monthly Payment). QRMP is optional, for taxpayers whose aggregate turnover in the preceding financial year was up to ₹5 crore. QRMP filers file one GSTR-3B for the whole July–September quarter, on a state-specific date — 22 October for Group A states, 24 October for Group B states.

Quarterly filing does not mean quarterly payment. QRMP filers still pay tax every month through Form PMT-06 by the 25th of the following month — so the PMT-06 for July was due 25 August, and for August 25 September. They also file GSTR-1 quarterly (for July–September it was due 13 October 2026), and could upload invoices for the first two months through the Invoice Furnishing Facility (IFF) by the 13th of the following month.

Which group is your state in?

• Group A (22 October): Gujarat, Maharashtra, Karnataka, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Madhya Pradesh, Chhattisgarh, Goa, Puducherry, Daman and Diu, Dadra and Nagar Haveli, Andaman and Nicobar Islands, Lakshadweep.
• Group B (24 October): Delhi, Haryana, Punjab, Uttar Pradesh, Rajasthan, Bihar, West Bengal, Odisha, Jharkhand, the North-Eastern states, Himachal Pradesh, Uttarakhand, Jammu and Kashmir, Ladakh, Chandigarh.

Your state group depends on your principal place of business. If you are unsure, check the state group on the GST portal rather than guessing.

How do you join QRMP? A taxpayer who meets the turnover limit can opt into the scheme on the GST portal. The option applies from the start of a quarter, so plan the switch ahead of the quarter you want it to cover. You can also leave the scheme if your turnover crosses the limit or if monthly filing suits you better.

What GSTR-3B Contains

GSTR-3B is a summary return, not an invoice-wise statement. It has a few broad parts:

• Outward supplies and tax liability — the total value of your sales for the period and the GST on them, split into CGST, SGST and IGST.
• Input tax credit (ITC) — the credit available from your purchases, as reflected in GSTR-2B, minus any reversals. Common reversals include credit on exempt supplies and credit blocked by law.
• Tax payment — the net tax after offsetting ITC. You pay the balance in cash while filing. The return is treated as filed only once the tax is paid.
• Reverse charge and other details — tax payable under reverse charge, and any interest or late fee for the period.

Because GSTR-3B is self-declared, the figures you enter must match your books and your GSTR-1 and GSTR-2B. A mismatch between GSTR-1 and GSTR-3B is one of the fastest ways to get a notice, so reconcile the two before you submit.

If you had no sales in the period, you still file — a nil GSTR-3B. A nil return still attracts a late fee if filed after the due date, at the lower nil rate, so do not skip it.

The Dussehra Point: 20 October Is a Holiday, the Date Is Not Extended

20 October 2026 is Vijayadashami (Dussehra), a public holiday across India. It is natural to wonder whether the deadline moves. It does not — the law does not shift the filing deadline because it falls on a holiday. An extension can only happen through a formal notification, and as of 17 October 2026, no such notification has been issued.

What to do: treat 20 October as a filing day. Do not wait for the holiday itself — file by Monday 19 October if you can. The GST portal gets slow near deadlines, and a holiday plus a last-day rush is the worst combination. If you file on 20 October, file early in the day. The same logic applies to any other holiday that falls on a due date — the statutory date stands unless a notification says otherwise.

GSTR-1 vs GSTR-3B (Quick Note)

GSTR-1 reports your outward supplies invoice-wise; GSTR-3B is the summary return where you declare net liability, offset ITC, and pay tax. Both must be filed for each period, and the figures should reconcile. For the full comparison, see our guide: GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You Pay Tax In?

Before You File: A Short Checklist

1. Collect outward supply invoices for September (or July–September for QRMP).
2. Open GSTR-2B — it was generated on 14 October 2026 for September. Match your purchase invoices against it.
3. Confirm ITC — claim ITC only on inward supplies that appear in GSTR-2B. IMS (Invoice Management System) actions can be taken until the GSTR-3B is filed.
4. Work out net tax — outward tax minus ITC, after reversals if any.
5. Check your date on the portal — open the GST portal, go to the Return Dashboard, and confirm which date applies to your GSTIN. Do not rely on forwarded messages.
6. File GSTR-3B for the correct period (September 2026, or July–September 2026 for QRMP).
7. Pay any balance tax in cash while filing, and keep the challan receipt.
8. Download the filed return and store the PDF for your records.

Remember: GSTR-3B cannot be revised after filing. If you discover an error later, you correct it through adjustments in the next period’s return — so check the figures before you submit.

What If You Miss Your Date

• Late fee: ₹100 per day (₹50 CGST + ₹50 SGST), capped at ₹5,000. Nil returns attract a lower late fee.
• Interest: 18% per annum under Section 50 on tax paid late in cash, from the day after the due date until the date of payment.
• No revision: once filed, GSTR-3B cannot be edited. Errors are fixed in the next filing period.
• Repeated delays can trigger notices and closer scrutiny.

If you have already missed the date: pay the pending tax immediately, pay the applicable late fee, and file the return as soon as possible, even if late. Keep the payment challan and fee receipt for your records.

One more reason not to let a return sit pending for years: a GSTR-3B that is more than three years past its original due date can no longer be filed at all. The tax liability for that period does not go away — it can still be recovered — but the filing window closes. Clear pending returns well within that window.

Frequently Asked Questions

What is the GSTR-3B due date for September 2026?
20 October 2026 for regular monthly filers. QRMP taxpayers file a quarterly GSTR-3B for July–September 2026 on 22 October (Group A states) or 24 October (Group B states).

Is the GSTR-3B date extended because 20 October is Dussehra?
No. The statutory deadline does not move automatically because of a holiday. An extension needs an actual notification, and none has been issued as of 17 October 2026. File by 20 October to be safe — earlier if you can.

I am on QRMP — do I need to do anything monthly?
Yes. QRMP filers pay tax each month through Form PMT-06 by the 25th of the following month, and file GSTR-1 quarterly. The GSTR-3B itself is filed once per quarter.

What is the late fee for a delayed GSTR-3B?
₹100 per day (₹50 CGST + ₹50 SGST), capped at ₹5,000. Nil returns attract a lower late fee. Interest of 18% per annum applies separately on tax paid late in cash.

Can I claim ITC that is not reflecting in my GSTR-2B?
No. Claim ITC only against inward supplies that appear in your GSTR-2B.

Can I revise GSTR-3B after filing?
No. Once submitted, GSTR-3B cannot be edited. Corrections go into the next period’s return.

Official Sources

• GST portal, Return Dashboard — gst.gov.in
• Section 39 of the CGST Act and Rule 61 of the CGST Rules — statutory basis for the filing dates
• CBIC / GSTN advisories on QRMP state groups — Group A and Group B state lists

Related guides

• GSTR-1 vs GSTR-3B: What’s the Difference and Which One Do You Pay Tax In? (2026)
• GST for Freelancers in India (2026): 20 Lakh Threshold, 18% Rate and LUT for Foreign Clients
• GST Registration for Freelancers: Complete 2026 Guide