GSTR-3B Due Date, Late Fee, Format, Return Filing, Eligibility, Rules

GSTR-3B is a summary GST return that taxpayers are required to file regularly to report sales, input tax credit (ITC) claims, tax liabilities, refunds, and other details linked to their GSTIN. This guide offers a detailed explanation of GSTR-3B and its requirements. We provide a complete GSTR-3B filing solution with advanced tools for automating sales and ITC reconciliation, maximizing ITC claims, handling Table-4 reporting, ITC offset, vendor coordination, and final filing.

What is GSTR-3B?

GSTR-3B is a self-declared summary return under GST, filed monthly (or quarterly under the QRMP scheme). Taxpayers must report consolidated figures of outward supplies, ITC claimed, and net tax payable.

A separate GSTR-3B is required for each GSTIN.
GST dues must be paid on or before the filing date or the due date, whichever comes earlier.
Once submitted, GSTR-3B cannot be revised.
Filing is mandatory even if there is no tax liability.

Who Must File GSTR-3B?

All GST-registered persons must file GSTR-3B except for:

Composition scheme taxpayers
Input service distributors
Non-resident suppliers of OIDAR services
Non-resident taxable individuals

GSTR-3B Due Dates

The monthly GSTR-3B is due on the 20th of the following month. For quarterly filers, the due date is the 22nd or 24th of the month after the quarter, depending on the state or union territory of registration.

GSTR-3B Due Dates

Up to December 2019: The filing deadline was the 20th of the following month.
From January 2020 onwards: Due dates were staggered—either the 20th of each month or the 22nd/24th of the month after each quarter, depending on whether the return is filed monthly or quarterly (as shown in the reference image).
From 1 January 2021 (QRMP Scheme): Taxpayers who opted for the Quarterly Return Monthly Payment (QRMP) scheme must file GSTR-3B by the 22nd or 24th of the month after each quarter, based on the State or Union Territory of their principal place of business (see list in the reference image).

For the latest due dates, visit the GST Calendar page.

Key Points to Remember

Taxes must be paid and GSTR-3B filed within the specified deadline.
Late filing attracts both a late fee and interest at 18% per annum.
Even if tax is paid on time but the return is filed late, both interest and late fees apply.
Taxpayers who have not opted for the QRMP scheme must submit GSTR-3B every month.

Late Fee & Penalty

If GSTR-3B is filed after the due date, a late fee is imposed as follows:

₹50 per day of delay.
₹20 per day of delay when there is nil tax liability.

If GST dues remain unpaid by the due date, interest at 18% per annum is charged on the outstanding tax amount.

GSTR-3B vs GSTR-2A & GSTR-2B

Reconciliation of GSTR-2A (real-time ITC details) and GSTR-2B (monthly ITC statement) with GSTR-3B helps to:

Prevent notices for excess ITC claims in GSTR-3B.
Identify any missed legitimate ITC.
Prompt suppliers to upload missing invoice details in GSTR-1.
Maintain GST compliance and enhance the compliance rating.

Learn more about GSTR-2B to reconcile and claim accurate ITC before filing GSTR-3B.

GSTR-3B vs GSTR-1

Reconciliation of GSTR-1 with GSTR-3B is essential to:

Avoid interest and penalties from underpayment of tax.
Detect any missing or duplicate invoices.
Ensure recipients can claim correct ITC based on their GSTR-2A and GSTR-2B.
Stay GST compliant and protect your compliance rating.

Read more on how to reconcile GSTR-3B with GSTR-1 efficiently.

FAQs on GSTR-3B

Q1. Do I need to provide invoice-wise details in GSTR-3B?
No, invoice-level information is not required in GSTR-3B. Taxpayers only need to furnish consolidated figures.

Q2. How is GSTR-3 different from GSTR-3B?
GSTR-3 was initially planned as an auto-generated return based on data from GSTR-1 and GSTR-2. Due to practical difficulties in implementation, GSTR-3 was put on hold and replaced by GSTR-3B, which is a self-declared summary return.

Q3. Does GSTR-3B involve invoice matching?
No, invoice matching is not part of GSTR-3B since it is a summary-based return filed on self-declaration.

Q4. If I have no sales or purchases in a month, should I still file GSTR-3B?
Yes, filing GSTR-3B is mandatory for all GST-registered taxpayers, even if there are no transactions in a given month

Q5. Can I revise a GSTR-3B after submission?
No, once filed, GSTR-3B cannot be revised. Any corrections must be adjusted in the subsequent month’s return.

Q6. What happens if GSTR-3B is filed late?
A late filing results in a penalty of ₹50 per day (₹20 per day for nil returns) along with interest at 18% per annum on the outstanding tax amount.

Q7. Is GSTR-3B filing required for taxpayers under the composition scheme?
No, composition scheme taxpayers are not required to file GSTR-3B. They need to file GSTR-4 instead.

Q8. What is the due date for filing GSTR-3B?
Generally, the due date is the 20th of the following month. For quarterly filers under the QRMP scheme, the due date is the 22nd or 24th of the month after the quarter, depending on the State or Union Territory.

Q9. Do input service distributors (ISD) need to file GSTR-3B?
No, ISDs are not required to file GSTR-3B. They file GSTR-6 instead.

Q10. Can a taxpayer claim ITC in GSTR-3B?
Yes, eligible input tax credit (ITC) can be claimed in GSTR-3B, but it must be reconciled with GSTR-2A and GSTR-2B to ensure accuracy and avoid notices.

Q11. What if I miss filing GSTR-3B?
Failure to file GSTR-3B on time may result in late fees, interest, and even restrictions on generating e-way bills. Continuous defaults can also affect the GST compliance rating.