GSTR-3B (QRMP-2) Filing for July to September 2025: Due Date, Process & Compliance Guide

 The Goods and Services Tax (GST) regime in India has transformed the way businesses operate, making compliance more transparent and efficient. However, timely filing of GST returns remains one of the most crucial responsibilities for every taxpayer. One such key return under GST is GSTR-3B, a self-declared summary return that every registered taxpayer must file periodically.

As per the latest compliance schedule, the GSTR-3B (QRMP-2) return for the quarter of July to September 2025 must be filed on or before 24th October 2025. Missing this deadline could lead to late fees, interest penalties, and compliance risks. Here’s everything you need to know about the process, eligibility, and importance of timely filing.

What is GSTR-3B?

GSTR-3B is a simplified monthly or quarterly GST return introduced by the Government of India to help taxpayers report their summarized GST data easily. It includes details of:

  • Outward supplies (sales)

  • Inward supplies (purchases) on which tax is payable under the reverse charge mechanism

  • Input Tax Credit (ITC) claimed

  • Tax payment details

It’s important to note that GSTR-3B is not an invoice-wise or detailed return. Instead, it summarizes total taxable values, ITC, and tax liabilities for a specific period.

What is the QRMP Scheme?

The Quarterly Return Monthly Payment (QRMP) scheme allows small taxpayers with an aggregate turnover of up to ₹5 crore in the preceding financial year to file their GSTR-3B on a quarterly basis while paying tax every month.

Under this scheme:

  • Taxpayers file GSTR-3B once every quarter (i.e., every three months).

  • Tax payments are made monthly through challans using the self-assessment or fixed sum method.

This scheme reduces compliance frequency while maintaining regular tax flow to the government.

Who Needs to File GSTR-3B (QRMP-2) for Jul–Sep 2025?

The QRMP-2 return applies to taxpayers from specific states and union territories including:
Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and the union territories of Jammu & Kashmir, Ladakh, Chandigarh, and Delhi.

If your business is registered in any of these regions and you’ve opted for the QRMP Scheme, your GSTR-3B return for July to September 2025 must be filed by 24th October 2025.

Why Timely Filing Matters

Timely filing of GSTR-3B is not just a legal formality—it’s essential for maintaining healthy business compliance. Here are key reasons why it’s important:

  1. Avoid Late Fees & Interest:
    Non-filing or delayed filing attracts a late fee of ₹50 per day (₹20 per day for nil returns), along with an interest of 18% per annum on the tax due.

  2. Ensure Seamless ITC Claims:
    Filing on time helps your vendors and buyers reconcile Input Tax Credit properly. Late filing may disrupt the ITC flow and cause working capital issues.

  3. Maintain Good Compliance Rating:
    Regular and timely return filing ensures a strong GST compliance score, which is vital for audits and supplier relationships.

  4. Avoid Notices & Scrutiny:
    Non-filing or irregular filing often triggers system-generated notices from the GST department, leading to unnecessary compliance pressure.

Step-by-Step Process to File GSTR-3B

Here’s a simple guide for businesses to file their GSTR-3B online:

  1. Login to the GST Portal – Go to www.gst.gov.in and log in using your credentials.

  2. Navigate to Returns Dashboard – Select the financial year and return period (July–September 2025).

  3. Choose GSTR-3B – Click on the form and start filling in required details.

  4. Enter Outward and Inward Supplies – Add taxable outward supplies, exempt supplies, and inward supplies under reverse charge.

  5. Claim Input Tax Credit (ITC) – Enter eligible ITC details based on purchase invoices.

  6. Pay Tax Liability – Use the electronic cash ledger or credit ledger to pay tax dues.

  7. Submit and File – After reviewing, click on “Submit” and then “File with DSC/EVC”.

Once successfully filed, you’ll receive an Acknowledgement Reference Number (ARN) as proof of submission.

Key Tips to Remember

  • Double-check figures before submission—corrections are not allowed once the return is filed.

  • Reconcile GSTR-2B data with purchase invoices to avoid ITC mismatches.

  • Maintain proper documentation to support your ITC claims.

  • File returns even if there are no transactions (Nil Return).

Need Expert Assistance?

Filing GST returns can be time-consuming and error-prone, especially when managing multiple filings across states. At Taxla Services P. Ltd, our team of experienced Income Tax Practitioners and GST experts ensures accurate and timely return filing, helping your business stay compliant and stress-free.

Whether you’re a small business or a growing enterprise, we provide end-to-end assistance—from GST registration and return filing to compliance audits and advisory services.

📅 Don’t miss the due date!
File your GSTR-3B (QRMP-2) for July to September 2025 by 24th October 2025.

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

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