• GSTR-3B (Quarterly) → Due:
  • Category X States: 22/04/2026,
   File quarterly summary return with tax payment. Category X (15 states/UTs) get 22nd deadline;

• Category Y States: 24/04/2026,

 Category Y (remaining 20 states/UTs) get 24th. Must pay monthly estimated tax via PMT-06 by 25th of each month.

Category X States: Maharashtra, Karnataka, Gujarat, Delhi, Tamil Nadu, Kerala, Telangana, Andhra Pradesh, Goa, Puducherry, Daman & Diu, Dadra & Nagar Haveli, Andaman & Nicobar, Lakshadweep, Chhattisgarh
Category Y States: UP, Punjab, Rajasthan, West Bengal, Bihar, MP, Haryana, Jharkhand, Odisha, Assam, Uttarakhand, HP, J&K, Ladakh, Chandigarh, NE states, Sikkim, Tripura, Manipur, Nagaland, Mizoram, Meghalaya, Arunachal Pradesh