Due Date Alert: GSTN Advises QRMP Taxpayers to File Return on Time

The Goods and Services Tax Network (GSTN) recently reminded taxpayers enrolled in the QRMP (Quarterly Return Monthly Payment) scheme to submit their returns by the due date to avoid paying late fees and interest. The timely submission of GSTR-3B and GSTR-1 is essential for keeping one’s compliance on track and providing easy input tax credit (ITC) flow to businesses and customers.

GSTR-3B Return

GSTR-3B is a monthly summary return that every regular GST-registered business in India is mandatory to file. It was introduced in July 2017 as a simpler method for businesses to meet the requirements of the Goods and Services Tax (GST) regime. The return consists of outward supplies (sales), inward supplies (purchases), input tax credit (ITC) utilised, and net GST payable due for a specific tax period. Unlike GSTR-1’s requirement of invoice-level data, GSTR-3B does not seek merely aggregated figures. However, reported values have to be precise and align with other returns so that there are no mismatches and penalties.

Taxpayers must file GSTR-3B even if they have no business activity in a particular month. The payable tax has to be paid prior to filing the return, since the system does not support filing without payment. Late filing attracts interest on the unpaid amount and late fees. GSTR-3B is generally filed monthly, but small businesses under the QRMP scheme can file it quarterly. GSTR-3B is a crucial component of the GST regime. It assists the government in making timely tax collections and allows businesses to claim the input tax credit (ITC) they are entitled to.

What is the QRMP scheme?

The full form of QRMP is Quarterly Return Filing and Monthly Payment of Taxes. It is a friendly taxpayer scheme under India’s Goods and Services Tax (GST) regime, meant to simplify compliance for small taxpayers.

Under this program, companies with a turnover of up to Rs. 5 crore can opt to submit their GSTR-1 and GSTR-3B returns on a quarterly basis rather than monthly. Nevertheless, even though the returns are submitted quarterly, taxpayers are still required to remit taxes monthly, either under the fixed-sum mode (based on historical tax records) or under the self-assessment mode (based on existing sales records).

Key Benefits:

• Reduces the number of returns filed from 24 to just 8 annually (4 GSTR-1 and 4 GSTR-3B).
• Simplifies compliance for small businesses.
• Eases cash flow management with monthly payments.

GSTR-3B QRMP Due Date for Quarter ending March 2025

22nd April 2025: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.

24th April 2025: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.