Compliance calendarHard deadline
Statutory deadline
GSTR-3B quarterly due date (QRMP)
The quarterly GSTR-3B is due on one of two days depending on your state of registration — check which group your state is in, and plan for the earlier day if you are unsure.
GSTR-3B (quarterly)
Quarterly summary return and the third month's tax — due the 22nd or the 24th depending on your state; Cortex warns from the 22nd
Falls due
22nd or 24th (depending on your state) of the month after each quarter
Applies if
you file under QRMP
Extensions happen. These are the statutory dates. The CBIC and CBDT extend them often enough that you should confirm against the official portal before relying on one — particularly in the first year of a change. Cortex warns you ahead of the statutory date, which is the one you can plan around.
Stop tracking this by hand.
Cortex shows the statutory dates that apply to you on your dashboard and compliance calendar, ahead of the day, alongside your receivables, your payables and the MSME 45-day clock. Upload a Tally, Vyapar or Busy export and it reads your numbers as they come.
General information, not tax advice. Your own dates depend on your registration, turnover and constitution — check with your CA.