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Guide · GST

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

The monthly GST summary-cum-payment return: who files it, the 20th / 22nd-24th due dates, how to claim ITC matched to GSTR-2B, and the late fee and interest for filing late.

TaxClue Editorial Desk Updated 18 August 2026 5 min read 15 FAQs answered
Updated for FY 2025-26 GST Expert Reviewed Monthly & QRMP filers
Quick Answer

GSTR-3B is the monthly summary-cum-payment GST return, filed by the 20th of the following month for monthly filers. QRMP taxpayers (turnover up to Rs.5 crore) file it quarterly by the 22nd or 24th, while paying tax monthly through PMT-06. It reports outward supplies, ITC (matched to GSTR-2B) and the net tax paid. Late fee is Rs.50/day (Rs.20 nil) and interest runs at 18% p.a. on unpaid tax.

Monthly filers 20th
QRMP quarterly 22/24th
Late fee Rs.50/day
Nil late fee Rs.20/day
Deadlines

GSTR-3B Due Dates — FY 2025-26

Monthly filers file every month; QRMP filers file quarterly but still pay tax monthly via PMT-06. QRMP states are split into two categories for the due date.

Filer / PeriodDue DatePayment
Monthly (regular)20th of next monthWith the return
QRMP — Category-I states22nd (after quarter)Monthly via PMT-06
QRMP — Category-II states24th (after quarter)Monthly via PMT-06
Jan-Mar 2026 quarter (QRMP)22 / 24 Apr 2026PMT-06 in Feb & Mar

Category-I = southern/western states & UTs; Category-II = northern/eastern states & UTs. Confirm your state category on the GST portal.

GSTR-3B liability is now hard-locked

From the July 2025 tax period, the outward-tax liability in Table 3 of GSTR-3B is auto-populated from GSTR-1 / IFF / GSTR-1A and is non-editable. Any correction to outward supplies must be routed through GSTR-1A before you file GSTR-3B. Separately, no return can be filed more than three years after its due date.

Know the difference

GSTR-1 vs GSTR-3B

Both are mandatory for regular taxpayers, but they do different jobs. GSTR-1 is the invoice-level outward-supply statement; GSTR-3B is the summary return where you actually pay tax.

GSTR-1

Outward supply statement

  • Invoice-level details of sales
  • Due 11th (monthly) / IFF 13th under QRMP
  • No tax payment in this return
  • Feeds the buyer’s GSTR-2B
  • Corrections via GSTR-1A
vs
GSTR-3B

Summary + tax payment

  • Summary of outward supplies & RCM
  • Due 20th (22/24th under QRMP)
  • Net GST is paid here
  • ITC claimed in Table 4 (vs GSTR-2B)
  • Table 3 liability now hard-locked

What GSTR-3B contains

  • Table 3.1 / 3.2 — outward & inward RCM supplies, and inter-state supplies to unregistered / composition persons.
  • Table 4 — Input Tax Credit claimed, reversed and ineligible (matched to GSTR-2B).
  • Table 5 — exempt, nil-rated and non-GST inward supplies.
  • Table 6 — payment of tax from cash and credit ledgers.

Not sure your GSTR-1 and GSTR-3B tally? Get a reconciliation done.

Talk to a GST Expert →
Step by step

How to File GSTR-3B

File GSTR-3B in sequence — GSTR-1 for the period must be filed first, and 3B cannot be filed if a previous period’s 3B is pending.

Logingst.gov.in → Returns Dashboard
→
Auto-populateTable 3 liability from GSTR-1/IFF
→
Claim ITCTable 4 matched to GSTR-2B
→
PayOffset cash & credit ledgers
→
FileDSC / EVC and submit
  • Login and open Returns Dashboard
  • Select the financial year & period
  • Verify auto-populated Table 3 liability
  • Claim ITC in Table 4 from GSTR-2B
  • Reverse blocked ITC under Section 17(5)
  • Add RCM liability where applicable
  • Compute net tax (output − ITC)
  • Pay via electronic cash / credit ledger
  • File with DSC or EVC OTP
  • Download the filed return & ARN

Claiming ITC — match to GSTR-2B

ITC in Table 4 must be claimed strictly to the extent it appears in your GSTR-2B for the period (Rule 36(4) / Section 16). Reverse credits blocked under Section 17(5) and any invoice unpaid beyond 180 days.

TaxClue Insight

Because Table 3 is now hard-locked, GSTR-3B accuracy depends entirely on filing a correct GSTR-1 first. Fix outward-supply errors in GSTR-1A before you file 3B — there is no longer a way to edit the tax liability in the 3B itself.

Missed the date?

GSTR-3B Late Fee & Interest

Late filing attracts a per-day late fee plus interest on any unpaid tax. Use our GST late fee calculator to estimate the total.

ScenarioChargeBasis
Late filing (tax payable)Rs.50/dayRs.25 CGST + Rs.25 SGST
Late filing (nil return)Rs.20/dayRs.10 CGST + Rs.10 SGST
Interest on unpaid tax18% p.a.Section 50, from due date
Excess ITC wrongly availed & utilised24% p.a.Section 50(3)

Late fee for GSTR-3B is capped (typically Rs.10,000 per return; lower caps apply for small taxpayers). Interest is charged on the net cash tax paid late.

Late fee — 10 days late, tax payable

Days late10
RateRs.50/day
Late feeRs.500

Interest — Rs.1,00,000 tax, 30 days

TaxRs.1,00,000
18% × 30/365≈
InterestRs.1,479

You must file GSTR-3B if

  • You are a regular GST-registered taxpayer
  • You have any outward supply or ITC
  • Even a nil return is due if registered

You do NOT file GSTR-3B if

  • You are under the composition scheme (file CMP-08 / GSTR-4)
  • You are an ISD, TDS or TCS registrant (own returns)
  • Your registration is cancelled (file GSTR-10)

Composition dealers do not file GSTR-3B — see the composition scheme. Pay your dues through online GST payment.

Government sourcesReturns & due dates: gst.gov.in · CBIC: cbic-gst.gov.in · Late fee & interest: Section 47 & 50, CGST Act 2017 · Hard-locking of Table 3: GSTN Advisory (Jul 2025 period onward) · 3-year filing bar: Section 39 proviso, Finance Act 2023
People also ask

GSTR-3B — Frequently Asked Questions

Basics
What is GSTR-3B?
GSTR-3B is a self-declared summary GST return in which a registered taxpayer reports total outward supplies, input tax credit claimed, tax liability under reverse charge and the net GST paid for a tax period. It is a return under Section 39 of the CGST Act. It is filed monthly (or quarterly under QRMP) and is the return through which the actual tax payment is made.
Who has to file GSTR-3B?
Every regular GST-registered taxpayer must file GSTR-3B, including nil filers. Composition taxpayers (who file CMP-08 and GSTR-4), Input Service Distributors, non-resident taxable persons, and TDS/TCS deductors are outside GSTR-3B and file their own returns instead.
Is GSTR-3B mandatory even if there are no transactions?
Yes. A registered regular taxpayer must file a nil GSTR-3B for any period with no sales, purchases or tax. A nil return can be filed quickly, including by SMS. Not filing even a nil return attracts a late fee of Rs.20 per day and blocks the next period’s filing.
Due Dates
What is the due date for GSTR-3B?
For monthly filers, GSTR-3B is due on the 20th of the following month (for example, May 2025 GSTR-3B is due 20 June 2025). QRMP filers (turnover up to Rs.5 crore) file quarterly by the 22nd (Category-I states) or 24th (Category-II states) of the month after the quarter, while paying tax monthly through form PMT-06.
What is the QRMP scheme for GSTR-3B?
QRMP (Quarterly Return, Monthly Payment) lets taxpayers with aggregate turnover up to Rs.5 crore file GSTR-1 and GSTR-3B quarterly, while paying tax every month using form PMT-06 (self-assessment or a fixed 35% challan). GSTR-3B is then filed quarterly by the 22nd or 24th depending on the state category.
Can I file GSTR-3B for one month if the previous month is pending?
No. GSTR-3B must be filed in chronological order. You cannot file the current period’s GSTR-3B until all previous periods have been filed. The portal also blocks GSTR-1 if two or more consecutive GSTR-3Bs are pending.
ITC & GSTR-2B
How is ITC claimed in GSTR-3B?
Input Tax Credit is claimed in Table 4 of GSTR-3B. Under Rule 36(4) and Section 16, ITC can be claimed only to the extent it appears in your auto-generated GSTR-2B for the period. You must reverse credits that are blocked under Section 17(5) and any invoice you have not paid within 180 days.
What is the difference between GSTR-2B and GSTR-3B?
GSTR-2B is an auto-drafted, static statement of the ITC available to you based on your suppliers’ filings; it is a read-only reference. GSTR-3B is the return you file, where in Table 4 you actually claim ITC, matched against that GSTR-2B, and pay your net tax.
Can I claim more ITC in GSTR-3B than shown in GSTR-2B?
No. Since 1 January 2022, ITC is restricted to the amount reflected in GSTR-2B (Rule 36(4)); the earlier provisional/105% cushion was removed. Claiming ITC beyond GSTR-2B leads to interest at 24% p.a. under Section 50(3) and possible recovery.
Corrections
Can GSTR-3B be revised or amended after filing?
No, GSTR-3B cannot be revised once filed. Errors are corrected prospectively: outward-supply mistakes are fixed through GSTR-1A / the next GSTR-1, and any short-paid tax or excess ITC is adjusted in a subsequent GSTR-3B. Since July 2025 the auto-populated Table 3 liability is non-editable, so outward corrections must go through GSTR-1A before filing.
What is GSTR-3B hard-locking?
From the July 2025 tax period, the outward tax liability auto-populated into Table 3 of GSTR-3B from GSTR-1, IFF and GSTR-1A is hard-locked and cannot be manually edited before filing. To change the figures you must amend the source GSTR-1 through GSTR-1A. This makes accurate GSTR-1 filing essential.
Is there a time limit to file GSTR-3B?
Yes. Under the proviso to Section 39 (Finance Act 2023), a GSTR-3B cannot be filed after three years from its due date. This bar is now enforced on the portal, so long-pending returns must be regularised before they become time-barred.
Late Fee & Interest
What is the late fee for GSTR-3B?
The late fee is Rs.50 per day (Rs.25 CGST + Rs.25 SGST) for returns with tax payable, and Rs.20 per day (Rs.10 each) for nil returns, subject to a cap (generally Rs.10,000 per return, with lower caps for small taxpayers). The late fee is in addition to interest on any unpaid tax.
What interest applies if GSTR-3B tax is paid late?
Interest is charged at 18% per annum under Section 50 on the net tax paid late in cash, calculated from the day after the due date to the date of payment. Where excess ITC has been wrongly availed and utilised, the interest rate is 24% per annum under Section 50(3).
Does the government waive GSTR-3B late fees?
From time to time the GST Council announces amnesty schemes that waive or cap accumulated late fees for past periods, typically for filing pending returns within a window. These are notified case by case; check the GST portal or with a professional for the current amnesty status.
If you would rather not do it yourself

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