QRMP Scheme Quarterly GSTR-3B: The 22nd and 24th Deadlines for Small Taxpayers

Small businesses on the Quarterly Returns with Monthly Payment (QRMP) scheme have one date circled on the calendar this fortnight, and it is not the same date for everyone. For the April-June 2026 quarter (the first quarter of FY 2026-27), Form GSTR-3B falls due on either 22 July 2026 or 24 July 2026, depending on the state or Union Territory in which the taxpayer is registered. With tomorrow being Wednesday, 8 July 2026, roughly two weeks of runway remain, and the reconciliation work that feeds a clean return is best started now rather than on the 21st.

The QRMP scheme is open to every registered taxpayer whose aggregate annual turnover (PAN based) is up to Rs 5 crore in both the current and the preceding financial year, provided the last due GSTR-3B has already been filed. That single Rs 5 crore threshold governs eligibility, per the GST Network's official guidance. This watchlist walks through the exact deadlines for tomorrow and the days that follow, the standing market backdrop, the (absence of) confirmed earnings, and the questions filers ask most.

Statutory Deadlines

The headline item is the QRMP quarterly GSTR-3B for April-June 2026. Under the staggered filing arrangement notified for the scheme, the due date is the 22nd day of the month following the quarter for one group of states and UTs, and the 24th day for the remainder. For the just-ended quarter, that translates to 22 July 2026 and 24 July 2026 respectively. The Government retains the power to extend either date by notification, so filers should treat the dates below as the statutory baseline and check the GST portal for any relief before assuming an extension.

The two-date split follows the same geographic grouping the GST Council has used for staggered GSTR-3B filing since 2020. The table below sets out which category applies where.

A QRMP taxpayer who misses the return does not merely lose a filing window: interest at 18% per annum runs on any net tax paid late, and a late fee accrues per day of delay until GSTR-3B is filed. Because QRMP filers still discharge tax monthly through the PMT-06 challan for the first two months of the quarter, the quarterly GSTR-3B is a reconciliation-and-settlement return rather than the sole point of payment. That distinction is worth remembering: the challan discipline through April and May 2026 determines how large the July settlement is.

For context, several adjacent GST and income-tax dates cluster in this same July window. None of these are QRMP-specific, but they share the same fortnight and are easy to conflate.

Note what is not on this list. The first advance-tax instalment for FY 2026-27 was due by 15 June 2026 (15% of the estimated liability); the next instalment, taking cumulative payment to 45%, is not due until 15 September 2026. If you are unsure how the advance-tax ladder interacts with your quarterly cash flows, our advance tax glossary entry and the note on self-assessment tax explain how the instalments and the final true-up fit together across the financial year.

Market Events

There is no scheduled RBI Monetary Policy Committee meeting or SEBI board meeting confirmed for tomorrow, 8 July 2026, and this watchlist does not manufacture one. The relevant policy backdrop is a standing one: the RBI held the repo rate at 5.25% at its 6-8 April 2026 review, the second consecutive pause after a cumulative 125 basis points of cuts through 2025 brought the rate down from 6.50%. That 5.25% setting, and the neutral stance accompanying it, remains the reference point for equated-monthly-instalment resets and money-market pricing until the MPC next moves. Readers tracking how the policy rate transmits to floating loans can consult our repo rate glossary entry.

The market-structure story that continues to matter for equity investors is SEBI's November 2025 reclassification of REITs as equity-related instruments, which widened the pool of mutual-fund schemes that can hold them. We covered that change in detail in our report on the SEBI REIT reclassification, and it remains a live consideration for anyone rebalancing a hybrid or thematic portfolio in July. For systematic investors, the compliance calendar is a reminder to keep contributions automated regardless of the tax-deadline noise: a disciplined SIP or step-up SIP does not pause for a GSTR-3B due date.

One practical linkage between the GST calendar and the market: small businesses that settle a large quarterly tax outflow on 22 or 24 July often reduce discretionary investing in the same week. If you run a QRMP-registered firm, sizing that July settlement in advance lets you avoid interrupting a monthly investment plan. A quick lumpsum projection can show what even a single skipped month costs a portfolio over a decade of compounding.

Earnings

No company earnings results are confirmed in this watchlist's editorial briefing for tomorrow, 8 July 2026, and Oquilia does not publish an earnings calendar it cannot verify against a company or exchange filing. The Q1 FY 2026-27 (April-June 2026) results season for listed Indian companies typically gathers pace from the second half of July, but no specific board meeting or result date has been corroborated here, so none is stated.

For readers who track results as a portfolio input rather than a trading trigger, the takeaway for the 8 July session is procedural, not event-driven: use the quiet pre-season window to reconcile your own books, close out the QRMP return preparation, and confirm that any advance-tax estimate still reflects your expected FY 2026-27 income. When verified earnings dates enter the calendar later in July, this column will carry them with the underlying exchange filing cited.

FAQ

What is the QRMP GSTR-3B due date for the April-June 2026 quarter?

It is 22 July 2026 for taxpayers registered in the Group A states and UTs (broadly the southern and western states listed above) and 24 July 2026 for the Group B states and UTs (broadly the northern and eastern states), unless the Government extends either date by notification. The split follows the notified staggered-filing categories.

Who can opt for the QRMP scheme?

Any registered taxpayer whose aggregate annual turnover (PAN based) is up to Rs 5 crore in the current and the preceding financial year can opt in, provided the last due GSTR-3B has been filed. Above Rs 5 crore turnover, monthly GSTR-3B filing (due the 20th) is mandatory, per the GST Network's official FAQ.

How is tax paid during the quarter under QRMP?

Tax for the first two months of the quarter is paid monthly through the PMT-06 challan, while the return itself (GSTR-3B) is filed quarterly. So for the April-June 2026 quarter, challans covered April and May, and the quarterly GSTR-3B on 22 or 24 July 2026 reconciles and settles the balance.

What happens if I miss the QRMP GSTR-3B deadline?

Interest at 18% per annum applies on the net tax paid after the due date, and a per-day late fee accrues until the return is filed. Because payment is largely front-loaded through monthly challans, the late fee for a nil or fully-paid quarter is typically the more immediate cost, but interest bites on any unpaid balance.

Is there an RBI or SEBI event scheduled for 8 July 2026?

No RBI MPC meeting or SEBI board meeting is confirmed for tomorrow in this watchlist. The standing backdrop is the repo rate held at 5.25% (as of the 6-8 April 2026 review) with a neutral stance. Always verify any policy date against rbi.org.in before acting.

Does the QRMP deadline affect my advance-tax planning?

They are separate obligations. GST returns settle indirect tax on supplies, while advance tax settles direct tax on income; the first FY 2026-27 advance-tax instalment was due 15 June 2026 and the next by 15 September 2026. A QRMP business owner must track both calendars independently.

Should I pause my SIP to fund the July GST settlement?

Ideally no. A missed monthly contribution costs more than the deadline it funds, because compounding works on uninterrupted contributions. Sizing the 22 or 24 July settlement in advance, using your monthly challan history as a guide, lets most QRMP filers keep systematic investments running.