Step-by-Step Guide for GSTR-3B Quarterly Filing
Taxpayers with smaller turnover can opt for quarterly GSTR-3B return filing under the QRMP (Quarterly Return Monthly Payment) Scheme.
This scheme reduces compliance burden while ensuring regular tax payments.
This blog explains the complete step-by-step process for GSTR-3B quarterly return filing, along with due dates, payment methods, and common mistakes.
What Is GSTR-3B Quarterly Filing?
Under the QRMP Scheme:
- GSTR-1 & GSTR-3B are filed quarterly
- Tax payment is made monthly
- Designed for small and medium businesses
GSTR-3B remains a summary return covering tax liability, ITC, and payments.
Who Is Eligible for GSTR-3B Quarterly Filing?
You can opt for quarterly filing if:
- Aggregate turnover is up to ₹5 crore
- You are a regular GST taxpayer
- Not under composition scheme
Applicable to:
- Proprietors
- Small traders
- Service providers
- MSMEs
GSTR-3B Quarterly Due Date
| Quarter | Due Date |
|---|---|
| Apr – Jun | 22nd / 24th July* |
| Jul – Sep | 22nd / 24th October |
| Oct – Dec | 22nd / 24th January |
| Jan – Mar | 22nd / 24th April |
*Due date depends on state grouping.
Monthly Tax Payment Under QRMP
Even though returns are quarterly, GST must be paid monthly using:
- Fixed Sum Method
- Self-Assessment Method
Payment is done through PMT-06 challan by 25th of next month.
Documents Required for GSTR-3B Quarterly Filing
- Quarterly sales register
- Purchase register
- GSTR-2B (monthly)
- PMT-06 challans
- Credit & debit notes
Step-by-Step Process for GSTR-3B Quarterly Return Filing
Step 1: Login to GST Portal
- Login using GSTIN, username, and password
- Go to Returns Dashboard
Step 2: Select Quarter for GSTR-3B
- Choose Financial Year & Quarter
- Click Prepare Online under GSTR-3B
Step 3: Enter Outward Supply Details
Fill tables:
- Table 3.1 – Taxable, zero-rated & exempt supplies
- Ensure consistency with quarterly GSTR-1
Step 4: Enter ITC Details
- Claim ITC strictly as per GSTR-2B
- Separate eligible & ineligible ITC
- Include RCM ITC where applicable
Step 5: Verify Tax Liability
- Portal auto-adjusts:
- Monthly PMT-06 payments
- ITC balance
- Check IGST, CGST, SGST carefully
Step 6: Offset Liability & File Return
- Offset remaining tax using cash/ITC
- Submit GSTR-3B
- File using:
- DSC (Companies & LLPs)
- EVC (Individuals / Proprietors)
Step 7: Download Acknowledgement
- Download ARN & filed return
- Preserve records for audit
Common Mistakes in Quarterly GSTR-3B
- ❌ Missing monthly PMT-06 payments
- ❌ Claiming ITC not in GSTR-2B
- ❌ Mismatch with quarterly GSTR-1
- ❌ Filing after due date
- ❌ Assuming no filing if no sales
Late Fee & Interest for Quarterly GSTR-3B
| Type | Amount |
|---|---|
| Late Fee | ₹50 per day |
| Nil Return | ₹20 per day |
| Interest | 18% per annum |
| Maximum | ₹10,000 |
Benefits of Quarterly GSTR-3B Filing
- Reduced compliance burden
- Lower documentation effort
- Better cash flow planning
- Suitable for MSMEs
How Saving Mantra Helps with QRMP Compliance
Saving Mantra offers complete GST QRMP compliance support, including:
- Monthly PMT-06 payment management
- Quarterly GSTR-3B & GSTR-1 filing
- ITC reconciliation with GSTR-2B
- Compliance reminders & dashboards
- GST notice handling
✔ Error-free filings
✔ Timely reminders
✔ Expert GST review
Frequently Asked Questions (FAQs)
Q1. Is GSTR-3B mandatory under QRMP?
Yes, but it is filed quarterly instead of monthly.
Q2. Can QRMP option be changed?
Yes, at the beginning of each quarter as per GST rules.
Q3. Is Nil GSTR-3B required in quarterly filing?
Yes, even with no transactions.
Q4. What happens if PMT-06 is not paid?
Late interest applies, and return filing may get blocked.
Disclaimer
This article is for informational purposes only. GST laws, QRMP rules, and due dates are subject to change based on government notifications. Always verify details from the official GST portal or consult a qualified GST professional before filing returns. Saving Mantra shall not be responsible for actions taken based on this content without professional advice.