WFYI logo

Quarterly GSTR-3B Filing for Small Taxpayers: Procedures and Deadlines

Small taxpayers in India, defined by an annual turnover up to Rs. 5 crore, can opt for quarterly GSTR-3B filing under the QRMP scheme, a facility effective from January 1, 2021. Despite quarterly filing, tax payments are still required monthly, calculated based on a percentage of the previous quarter's liability or the last month's liability, depending on the prior filing frequency. This article outlines the process for selecting quarterly filing, rules for monthly tax payments, automatic filing options, and specific GSTR-3B due dates for different states and union territories across India.

📖 3 min read read🏷️ GSTR-3B Quarterly Filing

The Central Board of Indirect Taxes and Customs (CBIC) has issued a directive permitting small taxpayers to select quarterly filing for their GSTR-3B returns. This option is available to taxpayers whose turnover did not exceed Rs. 5 crore in the preceding financial year and who have enrolled in the QRMP scheme. This quarterly submission facility became effective from January 1, 2021, commencing with the January-March 2021 quarter.The CBIC notification also included recent updates.

Recent Updates

On January 10, 2025, the deadlines for submitting GSTR-1 and GSTR-3B (for both monthly and quarterly filers) for December 2024 were extended by two days, as per CGST notifications 01/2025 and 02/2025.

How to Choose Quarterly Filing For GSTR-3B

A registered individual who wishes to submit GSTR-3B quarterly must electronically declare this choice on the official GST portal. The selection window opens on the first day of the second month of the previous quarter and closes on the last day of the first month of the quarter for which the option is being chosen. For instance, if an individual intends to file quarterly returns for April-June 2025, they need to opt for this between February 1, 2025, and April 30, 2025.

Once a taxpayer selects the quarterly filing option, they are generally expected to continue filing quarterly for subsequent tax periods. However, there are exceptions to this rule. A taxpayer may revert to monthly filing or become ineligible for quarterly filing if their aggregate turnover surpasses Rs. 5 crore within a quarter, making them unable to file quarterly from the subsequent period. Alternatively, they can choose to switch back to monthly return submissions via the GST portal.

It is important to note that a registered person cannot select the quarterly filing option if any previously due return has not yet been submitted. For example, if a person attempts to opt for quarterly GSTR-3B filing on March 1, 2025, they must first ensure their GSTR-3B return for January 2025 has been filed, as this would be the latest return due at that point.

Tax Payment for Quarterly GSTR-3B Filers

Starting January 1, 2021, taxpayers who have chosen to file GSTR-3B quarterly are still required to remit their tax liabilities monthly. This involves depositing an amount into their electronic cash ledger, calculated as follows:

  • If GSTR-3B was previously filed quarterly, the payment should be 35% of the tax liability from the last quarter.
  • If the previous return was filed monthly, the payment should be 100% of the total tax liability paid for the final month of the immediately preceding quarter.

This payment must be made using Form GST PMT-06 by the 25th day of the subsequent month for both the first and second months of the quarter. However, there are scenarios where no deposit might be necessary:

  • For the first month of the quarter, if the electronic cash/credit ledger has a sufficient balance to cover the tax liability for that month, or if there is no tax liability.
  • For the second month of the quarter, if the electronic cash/credit ledger has an adequate balance to cover the combined tax liability for both the first and second months of the quarter, or if there is no tax liability.

It is crucial to note that taxpayers cannot avail themselves of these procedures unless they have filed the return for the entire tax period immediately preceding the current month. A complete tax period implies that the individual was registered for GST from the beginning to the end of that specific tax period.

Automatic Monthly or Quarterly GSTR-3B Filing

For certain categories of registered individuals who submitted their GSTR-3B return for October 2020 by November 30, 2020, their filing frequency (monthly or quarterly) is automatically determined as outlined in the following table:

Sl. No.Category of Registered PersonsDefault Filing Option
1Registered individuals with an annual aggregate turnover not exceeding Rs. 1.5 crore, who filed GSTR-1 quarterly in the current fiscal yearQuarterly return
2Registered individuals with an annual aggregate turnover not exceeding Rs. 1.5 crore, who filed GSTR-1 monthly in the current fiscal yearMonthly return
3Registered individuals with an annual aggregate turnover between Rs. 1.5 crore and Rs. 5 crore in the preceding fiscal yearQuarterly return

Taxpayers falling under serial number 2 in the table above were permitted to alter their default setting and opt for quarterly GSTR-3B filing during the period from December 5, 2020, to January 31, 2021.

GSTR-3B Filing Deadlines

For quarterly filers, the specified due dates for GSTR-3B submissions are as follows:

States and Union TerritoriesDue Date
Chhattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli, Daman and Diu, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana, and Andhra PradeshThe 22nd day of the month following the quarter
Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Mizoram, Manipur, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and OdishaThe 24th day of the month following the quarter

Further Reading

Frequently Asked Questions

What is GST and its main components in India?
GST, or Goods and Services Tax, is a comprehensive indirect tax in India that has subsumed many central and state indirect taxes. Its main components are CGST (Central GST), SGST (State GST), IGST (Integrated GST), and UTGST (Union Territory GST).
Who is required to register for GST in India?
Businesses with an annual aggregate turnover exceeding specified thresholds (currently Rs. 20 lakh for goods and services, and Rs. 40 lakh for goods in some states, with lower limits for special category states) are generally required to register for GST. Additionally, certain businesses must register irrespective of turnover, such as inter-state suppliers, e-commerce operators, and non-resident taxable persons.
What is Input Tax Credit (ITC) under GST?
Input Tax Credit (ITC) allows taxpayers to claim credit for the GST paid on purchases of goods and services used for business purposes. This credit can then be utilized to offset the GST liability on their outward supplies, effectively avoiding a cascading effect of taxes.
How does the Reverse Charge Mechanism (RCM) work in GST?
Under the Reverse Charge Mechanism (RCM), the recipient of goods or services, rather than the supplier, is liable to pay GST directly to the government. This mechanism applies to specific categories of supplies, such as purchases from unregistered dealers (though mostly suspended), services by a goods transport agency, or services provided by an advocate.
What are the consequences of late GST return filing?
Late filing of GST returns attracts penalties in the form of late fees and interest. A late fee is levied per day for each unfiled return, while interest is charged on the outstanding tax liability. Consistent non-compliance can also lead to further actions by tax authorities.

Share Article

Browse by Topics

Related Articles

Popular Articles