QRMP Taxpayers in State Group 2 Must File GSTR-3B for Jan

The Central Board of Indirect Taxes and Customs under the Ministry of Finance has urged GST taxpayers registered under the Quarterly Return Monthly Payment (QRMP) scheme in State Group 2 to file their quarterly GSTR-3B return for the period January to March 2026 by April 24, 2026, which is today.

Who Needs to File?

The advisory specifically applies to taxpayers whose principal place of business falls under State Group 2. This group includes:

Jammu & Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Haryana, Uttarakhand, Delhi, Rajasthan, Uttar Pradesh, Sikkim, Arunachal Pradesh, Bihar, Meghalaya, Assam, Nagaland, Jharkhand, Tripura, West Bengal, Mizoram, Odisha, and Manipur.

Deadline and Consequences

The due date for filing the quarterly return is 24th April 2026, and authorities have clearly stated that today is the last day to comply.

Failure to file the return within the stipulated timeline will attract:

Late fees, and
Interest on outstanding tax liabilities

Compliance Push by CBIC

The CBIC has been actively issuing reminders through official channels and social media to ensure timely compliance and to avoid penalties. Taxpayers are also encouraged to stay updated through official communication platforms, including the CBIC’s WhatsApp channel.

Buy Now: GST Monthly E-Compilation : March 2026

What is QRMP Scheme?

Under the QRMP scheme, eligible small taxpayers are allowed to file Goods and Services Tax returns on a quarterly basis while making monthly tax payments. The scheme aims to ease compliance burden for small businesses.

Advisory to Taxpayers

Tax professionals advise businesses not to delay filings till the last moment due to potential portal congestion or technical glitches. Timely filing ensures:

Avoidance of penalties
Smooth input tax credit flow
Better compliance rating

With the deadline closing today, taxpayers falling under State Group 2 are strongly advised to complete their filings immediately to remain compliant under GST regulations.