GSTR-3BcriticalCBIC (GST)
GSTR-3B — Monthly Summary Return & Tax Payment
Summary return of outward supplies, input tax credit and net tax payable, with payment of tax, by the 20th of the following month.
- Due
- 20th of the following month
- Frequency
- Monthly
- If it lapses
- Late fee ₹50/day plus interest at 18% p.a. on the net tax paid late (capped at ₹10,000)
- Statutory reference
- S.39, CGST Act 2017 r/w Rule 61
Who has to file it
Every one of these has to hold before GSTR-3B binds an entity:
- GST registered
- Regular (monthly) GST scheme
- Filed on:
- GST Portal (gst.gov.in)
- Usually owned by:
- Accountant
- Typical effort:
- 3 hours
Common questions
- When is GSTR-3B due?
- 20th of the following month. It falls due every month.
- Who has to file GSTR-3B?
- It applies to GST registered and Regular (monthly) GST scheme.
- What is the penalty for filing GSTR-3B late?
- Late fee ₹50/day plus interest at 18% p.a. on the net tax paid late (capped at ₹10,000)
- Where is GSTR-3B filed?
- GST Portal (gst.gov.in).
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.