Gstr 3B return filing due date

The GSTR-3B is a mandatory monthly self-declaration summary return for registered GST taxpayers. Filing it on time is essential to maintain compliance and avoid penalties. Below is a summary of the filing requirements and due dates.

GSTR-3B Filing Due Dates

The due date depends on your filing frequency (Monthly or Quarterly under the QRMP scheme).

• Category 1 States (22nd): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, and Union Territories: Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands, and Lakshadweep.

• Category 2 States (24th): Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, and Union Territories: Jammu and Kashmir, Ladakh, Chandigarh, and Delhi.

Key Rules & Important Information

• Mandatory Filing: You must file GSTR-3B for every tax period, even if there are no transactions (Nil return) or no tax liability.

• No Revision: Once filed, GSTR-3B cannot be revised. Ensure all details are verified before submission.

• Late Fees: If you miss the deadline, a late fee is charged:

  • Normal taxpayers: ₹50 per day (capped at ₹5,000).

  • Nil returns: ₹20 per day.

• Interest: If tax dues are not paid by the due date, interest at 18% per annum is charged on the outstanding tax amount.

• Pre-requisite: You cannot file GSTR-3B for a period if you have not filed the GSTR-1 for that same period.

• Blocked Returns: You cannot file a GSTR-3B return if more than three years have passed since its original due date.

Summary of Steps

1. Log in to the GST Portal.

2. Navigate to Services > Returns > Returns Dashboard.

3. Select the relevant Financial Year and Return Filing Period.

4. Enter details for outward supplies, ITC, and tax liabilities.

5. Preview the draft return to ensure accuracy.

6. Proceed to payment to discharge your tax liability.

7. File the return using either a Digital Signature Certificate (DSC) or an Electronic Verification Code (EVC).