October QRMP GSTR-3B Deadlines: Which States Must File by 24 October

Update — 23 Oct 2026, 21:19 IST

23 October 2026 | July–September 2026 quarterly return cycle

For taxpayers validly opted into the quarterly return monthly payment (QRMP) scheme, GSTR-3B for the July–September quarter falls on 22 or 24 October, depending on the registered taxpayer's State or Union Territory, unless a specific notification extends the applicable date. The monthly GSTR-3B return deadline for September is ordinarily the 20th of the following month. A quarterly filing deadline should never be applied to a monthly filer by assumption.

The return and tax payment are different steps

QRMP taxpayers may be required to discharge tax liabilities for the first two months through the prescribed payment mechanism and then reconcile actual quarterly liabilities while filing GSTR-3B. Filing the quarterly summary is not a substitute for earlier required payments. Interest exposure depends on the taxpayer's exact liability and method of payment.

Why 22 and 24 October are different

GST portal guidance states that quarterly GSTR-3B dates vary by State/UT group. The date is based on the taxpayer's GST registration location, not the user's physical location when filing or the location of their customer. A company with GST registrations in multiple states can therefore have distinct due dates for separate GSTINs.

Reconcile before submission

Review outward-tax figures against GSTR-1 or IFF details, eligible input tax credit against GSTR-2B, blocked credit, reverse charge, tax paid through electronic cash and credit ledgers, debit and credit notes, and any previous-quarter adjustments. A mismatch between sales reported and tax discharged may generate later scrutiny; merely filing before midnight does not resolve such a difference.

An example: If books show output GST of ₹8 lakh, eligible credit of ₹5 lakh and no other adjustments, the apparent net tax to discharge is ₹3 lakh. The actual form may differ because of reverse charge, blocked ITC, ledger balances or earlier month payments. That is why the GSTIN-specific return dashboard must be checked before filing.

Taxpayers should confirm filing status through the GST portal's acknowledgement and ARN rather than relying only on a payment debit. The 57th GST Council's proposed process reforms do not, by themselves, replace current due dates or effective-law rules.

Update — 23 Oct 2026, 10:05 IST

General information only. Market levels are time-specific; this report does not constitute investment, legal or tax advice.

GST October Filing Calendar: GSTR-3B, QRMP, ITC Reconciliation and the Next Compliance Window

Finin2min in two minutes
How monthly and QRMP GSTR-3B dates differ, why 20 October and 22/24 October are not interchangeable and what businesses should reconcile.

Who is affected: GST-registered businesses, accountants, tax practitioners, MSMEs and finance-control teams.
What changed: For monthly filers, GSTR-3B is ordinarily due on the 20th after the tax period; notified QRMP quarterly dates can be the 22nd or 24th.
Why it matters: Exchange holidays and the income-tax audit-report deadline do not automatically change GST return deadlines.
What readers should do: Confirm registration filing frequency and state group; reconcile GSTR-1, purchase register, GSTR-2B, credit ledger and liability before filing.

What the 21 October closing bell added

With equity-market headlines dominating attention, GST registrants still need to follow their assigned filing cycle. A market holiday or a stock-price fall does not, by itself, extend any statutory filing date.

The Indian cash-market benchmarks finished at Sensex 73,709.69 (down 143.21 points, 0.19%) and Nifty 22,811.35 (down 77.60 points, 0.34%) after a much stronger morning. The market had rebounded from deeper losses by the close, but sector results, company-specific announcements and wider inflation risks remained the main determinants of relative performance. Do not use any morning observation in this report as a closing share price; consult official NSE/BSE trading and company filings for security-specific last prices. The 22 October session will test whether buying extends beyond a few IT shares and whether pressure on financial stocks eases.

One headline date does not apply to every GST registration

The GST portal’s own GSTR-3B user guide says monthly taxpayers ordinarily file by the 20th of the following month, while quarterly filers under the applicable scheme have state-group due dates on the 22nd or 24th of the month after the quarter. Thus a company filing monthly for September would ordinarily examine 20 October, whereas an eligible QRMP filer for July–September would examine its relevant October 22/24 date and state grouping.

A public holiday in the stock market does not by itself extend a GST filing obligation. Nor does the 21 October income-tax audit deadline govern a GST return. Statutory filing calendars must be assembled by legislation, return type, taxpayer scheme, tax period and notified extension.

Core reconciliation before filing

Start with GSTR-1 outward supplies versus books, GST liabilities, credit and debit notes, advances, exempt supplies and reverse-charge items. Reconcile input-tax credits in the purchase register with GSTR-2B and evaluate restrictions under the applicable provisions rather than claiming all displayed credits automatically.

Review electronic cash ledger balance, electronic credit ledger, blocked credits, reversals, vendor compliance issues, imports and any adjustment from earlier periods. A return can be accepted technically while still containing substantive errors that generate notices or interest exposure. Maintain a schedule of reviewed exceptions.

QRMP has separate operating requirements

Quarterly Return Monthly Payment arrangements can require a taxpayer to discharge relevant monthly amounts even though the quarterly GSTR-3B return is filed later. An eligible business must distinguish the Invoice Furnishing Facility, monthly tax payments and quarterly returns according to the actual scheme.

The precise due dates vary by state or union territory group. A consultancy serving multiple registrations should never copy one state’s calendar into every client’s schedule. Check current GSTN notices for any extensions, portal outages or exceptional changes.

Example: GSTR-2B is not a substitute for entitlement analysis

Suppose a purchase register lists ₹10 lakh of GST on invoices, while GSTR-2B reflects ₹9.7 lakh. The ₹30,000 difference needs investigation, but it is not automatically irrecoverable or automatically claimable. Causes may include invoice timing, supplier returns, amendments, reverse-charge treatment or a document not yet reflected in the statement.

The correct decision requires evidence of receipt, supplier and invoice details, tax payment/filing conditions, blocked-credit restrictions and relevant statutory time limits. Keep a line-item reconciliation and a reason for each difference. A blanket reversal or claim based only on one total may be wrong.

Practical controls for a multi-registration business

Maintain a central calendar with GSTIN, filing scheme, state, tax period, outward return status, GSTR-2B cut-off, cash requirement, review owner and acknowledgment. Separate preparation and approval; obtain a senior reviewer sign-off for material ITC claims and tax exposures.

Preserve downloaded returns and electronic acknowledgments and confirm the ARN. For businesses using an ERP connector or third-party service, verify the actual portal filing status rather than assuming that software transmission equals successful statutory filing.

How GST interacts with other finance news

An exporter taking advantage of the New Zealand FTA must distinguish preferential import tariff relief in the destination market from Indian GST export treatment. Tax-free market access abroad does not itself determine the Indian supply classification or refund procedure. Similarly, the tax-audit due date does not change the GST reporting period.

Finance teams can use the festival and month-end operating calendar to allocate reviewers, but legal timelines come from the governing law and notifications. If special holidays or declared extensions occur, record their exact official source and the class of taxpayer covered.

Questions readers ask

Is every GSTR-3B return due on 20 October?
No. Monthly and eligible QRMP quarterly filers have different periods and due dates.

Does NSE’s Dussehra holiday extend GST deadlines?
No, not without a specific applicable government notification.

Can all GSTR-2B credit be claimed?
No. Entitlement depends on applicable statutory conditions and restrictions.

References and further reading

GST portal: official GSTR-3B filing guidance — https://tutorial.gst.gov.in/userguide/returns/GSTR3B.htm Income Tax Department: Circular No. 07/2026 — https://www.incometax.gov.in/iec/foportal/

Important information
This publication is general financial, legal and tax information, not personalised investment, medical or legal advice. Figures identified as intraday or illustrative are not guaranteed outcomes. For statutory obligations and investment decisions, consult controlling official documents and qualified advisers as appropriate.