Last updated: 19 July 2026. If you are on the QRMP scheme, your quarterly GSTR-3B for the April–June 2026 quarter is due 22 July 2026 if your principal place of business is in a Category I state, or 24 July 2026 if it is in a Category II state. This single return is where June's tax actually gets paid — there is no separate PMT-06 challan for June on 25 July, and no Invoice Furnishing Facility (IFF) this month.
Applicability Note: This guide is based on GST provisions applicable as of 19 July 2026. Due dates can change through CBIC notifications, and no July 2026 extension has been notified as of this writing. Always verify the current position on gst.gov.in or with a GST professional before taking action.
Who Should Care?
- QRMP scheme taxpayers — anyone with aggregate turnover up to ₹5 crore who opted to file returns quarterly while paying tax monthly. The April–June quarter closes now.
- QRMP filers who paid PMT-06 challans for April and May and are unsure how June's tax settles.
- Accountants and tax practitioners closing out the first quarter of FY 2026-27 for QRMP clients.
- Anyone who expects a "third monthly challan" on 25 July — there isn't one, and this guide explains why.
1. The Due Date: 22 July or 24 July — Know Your Category
The QRMP (Quarterly Return Monthly Payment) scheme lets eligible taxpayers file GSTR-1 and GSTR-3B once a quarter instead of every month, while still depositing tax monthly through Form PMT-06. For the April–June 2026 quarter, the quarterly GSTR-3B due date is staggered by the state or union territory of your principal place of business.
| Due Date | Category | States / UTs Covered |
|---|---|---|
| 22 July 2026 | Category I | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and the UTs of Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, and Lakshadweep |
| 24 July 2026 | Category II | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the UTs of Jammu & Kashmir, Ladakh, Chandigarh, and Delhi |
The category is decided by your registration, not by where a particular customer is. A business registered in Maharashtra files by 22 July even if it sells across the country; a business registered in Delhi files by 24 July. Subject to notification changes — verify on the GST portal before filing.
2. This Is Where June's Tax Gets Paid — Not on 25 July
The most common QRMP mistake in a quarter-close month is waiting for a third PMT-06 challan for June. There is none. PMT-06 covers only the first two months of a quarter:
- April 2026 (Month 1): PMT-06 was due 25 May 2026.
- May 2026 (Month 2): PMT-06 was due 25 June 2026.
- June 2026 (Month 3): no separate challan — settled inside the quarterly GSTR-3B on 22/24 July.
When you file the quarterly GSTR-3B, the return computes the whole quarter's liability, then gives you credit for the tax you already deposited through the April and May PMT-06 challans. You pay the balance — which is essentially June's tax plus any shortfall on the earlier two months. The next PMT-06 you file will be for July, the first month of the new July–September quarter, and that is due 25 August 2026.
No IFF in July either. The Invoice Furnishing Facility covers only Months 1 and 2 of a quarter. July is Month 1 of the July–September quarter, so its IFF window is 13 August 2026. June's invoices were already reported in the quarterly GSTR-1 filed on 13 July 2026.
3. How the Two Payment Methods Change What You Owe Now
Under QRMP, your April and May PMT-06 deposits could have been made one of two ways, and this affects whether interest is running:
Fixed Sum Method (35% challan)
You deposit 35% of the tax paid in cash in the previous quarter (or 100% of the previous month's cash tax, for month-on-month filers). If you used this pre-filled amount and paid on time, you are protected from interest on Months 1 and 2 — even if the actual liability was higher — as long as the quarterly GSTR-3B is filed by its due date and the balance is cleared then.
Self-Assessment Method
You calculate the actual tax for the month and pay that in PMT-06. If you under-deposited under this method, interest at 18% per annum runs on the shortfall from the original PMT-06 date (25 May for April, 25 June for May) until it is paid — not from the July quarterly due date.
4. What Late Filing Costs
If you miss your 22 or 24 July date, two charges apply — a late fee and interest — and they are calculated differently.
| Charge | Rate | Detail |
|---|---|---|
| Late fee (regular return) | ₹50/day | ₹25 CGST + ₹25 SGST. Turnover-based cap: ₹2,000 (turnover ≤ ₹1.5 cr), ₹5,000 (₹1.5–5 cr), ₹10,000 (above ₹5 cr). |
| Late fee (nil return) | ₹20/day | ₹10 CGST + ₹10 SGST, capped at ₹500 total. |
| Interest | 18% p.a. | Charged only on the net cash portion of tax paid late — not on the part settled through ITC. |
Late fee caps are set by Notification No. 19/2021, 20/2021 and 21/2021-Central Tax, all dated 1 June 2021. Interest is levied at 18% per annum under Notification No. 13/2017-Central Tax dated 28 June 2017. Under the proviso to Section 50(1) of the CGST Act, that interest runs only on the net cash component of a late GSTR-3B — the holding of the Madras High Court in Refex Industries Ltd. v. Assistant Commissioner of CGST (2020), later codified by the Finance Act 2021 with retrospective effect from 1 July 2017. Section 50(3) — interest on ITC wrongly availed and utilised — is a separate head, also at 18% since the Finance Act 2022, and is not what applies to ordinary late payment.
A worked example
Suppose a Category II (24 July) QRMP filer has a total quarter cash liability of ₹90,000. Through PMT-06 they deposited ₹28,000 for April and ₹30,000 for May — ₹58,000 in all. The balance of ₹32,000 falls due with the quarterly GSTR-3B. If they file on 24 July, no interest arises on that balance. File five days late, on 29 July, and it costs:
- Interest: ₹32,000 × 18% × 5/365 = ₹79
- Late fee: ₹50 × 5 = ₹250 (₹125 CGST + ₹125 SGST)
About ₹329 for five days — small. But let it run, and after two consecutive unfiled returns the portal blocks e-way bill generation under Rule 138E, which can stop your dispatches cold. The fee is cheap; the operational freeze is not.
5. One Quarterly GSTR-2B, Managed Through IMS
QRMP filers do not get three monthly GSTR-2B statements. You get a single quarterly GSTR-2B for April–June, generated on 14 July 2026, and that is the credit statement you reconcile against before claiming ITC in the quarterly GSTR-3B. Through the quarter, inward invoices flow to you via the Invoice Management System (IMS), where you accept, reject, or keep them pending — and those actions decide what lands in that quarterly GSTR-2B. Reconcile the 2B against your purchase register before you file; a mismatch is the most common trigger for an ITC notice.
Key Takeaways
- The QRMP quarterly GSTR-3B for April–June 2026 is due 22 July (Category I states) or 24 July (Category II states) — set by your registration, not your customer's location.
- June's tax is paid in this return, netted against your April (25 May) and May (25 June) PMT-06 challans. There is no separate PMT-06 for June and no IFF in July.
- The next PMT-06 — for July, Month 1 of the new quarter — is due 25 August 2026; the July IFF is due 13 August 2026.
- Late filing costs ₹50/day (₹20 for nil), capped by turnover, plus 18% interest on the net cash shortfall only.
- Two consecutive unfiled returns block e-way bill generation under Rule 138E.
- You reconcile one quarterly GSTR-2B (generated 14 July), shaped through the quarter by your IMS actions — not three monthly statements.
Frequently Asked Questions
What is the QRMP quarterly GSTR-3B due date for the April–June 2026 quarter?
It is 22 July 2026 for taxpayers registered in Category I states/UTs and 24 July 2026 for those in Category II states/UTs. The split is based on the state of your principal place of business.
Do QRMP filers pay a PMT-06 challan for June on 25 July 2026?
No. PMT-06 covers only the first two months of a quarter — April (due 25 May) and May (due 25 June). June's tax is paid directly in the quarterly GSTR-3B on 22/24 July, net of those two challans. The next PMT-06 is for July and is due 25 August 2026.
Is there an IFF to file in July 2026?
No. The Invoice Furnishing Facility applies only to Months 1 and 2 of a quarter. July is Month 1 of the July–September quarter, so its IFF is due 13 August 2026. June's outward invoices were reported in the quarterly GSTR-1 filed on 13 July 2026.
How much is the late fee if I miss the quarterly GSTR-3B deadline?
₹50 per day (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, subject to turnover-based caps of ₹2,000 / ₹5,000 / ₹10,000 (₹500 for nil) per Notifications No. 19/2021, 20/2021 and 21/2021-Central Tax dated 1 June 2021. Interest at 18% per annum also applies on the net cash tax paid late.
Do QRMP taxpayers get a monthly GSTR-2B?
No. QRMP filers receive a single quarterly GSTR-2B, generated on the 14th of the month after the quarter ends (14 July 2026 for the April–June quarter). Inward invoices are managed through the Invoice Management System (IMS) during the quarter.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.
Have a specific question about your QRMP quarterly filing or the April–June quarter close? Our GST experts can help → gstconsultancy.com