A taxpayer under the Quarterly Return Monthly Payment scheme has its principal place of business in Maharashtra. Absent any extension, by what date must it file Form GSTR-3B for the quarter April to…

A taxpayer under the Quarterly Return Monthly Payment scheme files quarterly Form GSTR-3B by the 22nd of the month after the quarter if its principal place of business is in one of the notified western and southern States, which include Maharashtra, and by the 24th in the other States. The 20th is the date for monthly filers, and the 25th is the due date for the monthly tax payments in the first two months of the quarter.