GSTR-3B-QRMPcriticalCBIC (GST)
GSTR-3B-QRMP — Quarterly Return (QRMP)
Quarterly GSTR-3B under the QRMP scheme, due on the 22nd or 24th of the month following the quarter depending on the state group.
- Due
- 22nd, 1 month after quarter end
- Frequency
- Quarterly
- If it lapses
- Late fee ₹50/day plus interest at 18% p.a. (capped at ₹10,000)
- Statutory reference
- S.39 r/w Rule 61, CGST Rules
Who has to file it
Every one of these has to hold before GSTR-3B-QRMP binds an entity:
- GST registered
- QRMP (quarterly) GST scheme
- Filed on:
- GST Portal (gst.gov.in)
- Usually owned by:
- Accountant
- Typical effort:
- 3 hours
Common questions
- When is GSTR-3B-QRMP due?
- 22nd, 1 month after quarter end. It falls due every quarter.
- Who has to file GSTR-3B-QRMP?
- It applies to GST registered and QRMP (quarterly) GST scheme.
- What is the penalty for filing GSTR-3B-QRMP late?
- Late fee ₹50/day plus interest at 18% p.a. (capped at ₹10,000)
- Where is GSTR-3B-QRMP filed?
- GST Portal (gst.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.