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GSTR-3B Filing 2026 — Due Date, Process, ITC & Late Fee

Updated: 3 June 2026  |  Monthly: 20th  |  QRMP: 22nd/24th  |  CGST Act

GSTR-3B is the monthly GST summary return — filed by the 20th of the following month (e.g., May return due 20 June). It covers: outward supply summary, ITC claimed (must match GSTR-2B), reverse charge liability, and net GST payable. QRMP scheme taxpayers file quarterly with monthly tax payment via PMT-06. Late fee: ₹50/day (₹20 for nil filers). Interest at 18% p.a. on unpaid tax.
20th
GSTR-3B due date: 20th of the following month for monthly filers.
QRMP quarterly filers: 22nd (Cat-I states) or 24th (Cat-II states). Pay GST via PMT-06 monthly even if return is quarterly.

GSTR-3B Due Date Calendar — FY 2025-26

Tax PeriodMonthly FilersQRMP Cat-IQRMP Cat-II
April 202520 May 2025——
May 202520 Jun 2025——
Jun 2025 (Q1)20 Jul 202522 Jul 202524 Jul 2025
Sep 2025 (Q2)20 Oct 202522 Oct 202524 Oct 2025
Dec 2025 (Q3)20 Jan 202622 Jan 202624 Jan 2026
Mar 2026 (Q4)20 Apr 202622 Apr 202624 Apr 2026

How to File GSTR-3B — Step by Step

  1. Login to GST Portal
    Go to gst.gov.in → Login with GSTIN and password → Services → Returns → Returns Dashboard.
  2. Select Tax Period
    Choose financial year and tax period (month/quarter). Click "Prepare Online" for GSTR-3B.
  3. Fill Outward Supply Details
    Table 3.1: Enter taxable outward supplies (inter-state, intra-state, nil-rated, exempt, non-GST). Figures should match GSTR-1 filed for the period.
  4. Verify and Claim ITC
    Table 4: Check auto-populated ITC from GSTR-2B. Claim only ITC that appears in GSTR-2B. Reverse ineligible ITC (blocked credits under Section 17(5)).
  5. Compute Net Tax Payable
    Tax = Output tax − ITC claimed. Enter reverse charge (RCM) liability if applicable. System computes CGST, SGST, IGST separately.
  6. Pay Tax and File
    Pay net tax liability via electronic cash ledger (if no ITC balance). Offset IGST → CGST → SGST order. Click File Return → E-sign with DSC or EVC OTP.

GSTR-3B Late Fee & Interest

ScenarioLate Fee
Late filing (tax payable)₹50/day (₹25 CGST + ₹25 SGST), max ₹10,000
Late filing (nil return)₹20/day (₹10 each), max ₹10,000
Interest on unpaid tax18% p.a. from due date (Section 50)
Reverse ITC wrongly claimed24% p.a. interest + recovery

Frequently Asked Questions

What is the due date for GSTR-3B filing?
GSTR-3B due dates for FY 2025-26: Monthly filers — 20th of the following month (e.g., May GSTR-3B due 20 June). QRMP scheme (quarterly filers, turnover up to ₹5 crore): Category-I states (22nd) and Category-II states (24th) of the month after the quarter. For January–March quarter: 22 April / 24 April 2026. Interest at 18% per annum if payment is delayed.
What is the difference between GSTR-1 and GSTR-3B?
GSTR-1: Outward supply details (invoices issued) — filed by 11th of following month. GSTR-3B: Summary return with self-assessed tax payment — filed by 20th. GSTR-3B tax payment is mandatory; GSTR-1 can be filed later but blocked if GSTR-3B is not filed for 2+ months. GSTR-3B contains: outward supply summary, ITC claimed, reverse charge details, and net GST payable. Both returns are mandatory for regular taxpayers.
Can I revise or amend GSTR-3B after filing?
No. GSTR-3B cannot be revised or amended directly once filed. Errors can be corrected in: GSTR-1 (for invoice-level amendments in Table 9A/9B), and the corrected figures will auto-flow into GSTR-3B of the next period. If excess ITC was claimed or tax was short-paid, correct it in the next GSTR-3B. The GSTR-3B portal allows amendment of entries before filing via "amendment" tables.
What is ITC claimed in GSTR-3B vs GSTR-2B?
GSTR-2B is an auto-populated statement of available ITC based on your supplier's GSTR-1/IFF filings. GSTR-3B Table 4 is where you actually claim ITC — you must match with GSTR-2B before claiming. From 1 January 2022, ITC is restricted to GSTR-2B amounts (Rule 36(4) — 105% limit removed, only 2B eligible ITC claimable). Claim ITC in GSTR-3B only to the extent it appears in GSTR-2B for that period.
What happens if GSTR-3B is filed late?
Late fee for GSTR-3B: ₹50 per day (₹25 CGST + ₹25 SGST) for normal taxpayers; ₹20 per day for nil filers. Maximum late fee: ₹10,000 per return (₹5,000 each CGST + SGST). Plus interest at 18% per annum on unpaid tax from due date. Nil late fee if turnover is nil for the period. The government has announced amnesty schemes periodically to waive accumulated late fees.

Related Pages

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