GST Payment due date for Quarterly Return Filers

GST Payment due date for Quarterly Return Filers

The GST payment due dates for quarterly return filers depend on whether they have opted for the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme or not.

Under this scheme, taxpayers can file GSTR-3B on a quarterly basis and pay tax every month using PMT-06 challan .

The due date for filing GSTR-3B is 22nd to 24th of the month following the quarter .

The due date for paying tax using PMT-06 is 25th of the month following each month of the quarter for the First two months of Quarter.

For example, for the quarter Oct-Dec 2022,

Due Date for GST Payment for the quarter Oct-Dec 2022,

due dates for paying tax using PMT-06 are 

For Oct 2022 :  due date for Tax payment is 25th Nov 2023,

For November 2022 : Due date for Tax Payment is  25th Dec 2023,

For December 2022 : Due date for Tax Payment is  22nd Jan 2023 or 24th Jan 2023 ( Refer Table Below)

Due Date for Filing GST return for the quarter Oct-Dec 2022,

The due date for filing GSTR-3B is 22nd Jan 2023 or 24th Jan 2023 ( Refer Table Below) the

The due dates filing quarterly GSTR-3B has been notified as follows:

: