GSTR-3B due dates
GSTR-3B (summary return)
GSTR-3B is the summary return through which GST is actually paid. It nets the tax on your outward supplies against the input tax credit you are eligible to claim, and settles the difference in cash.
- How often
- Monthly
- Who it applies to
- Entity has GST registration
Upcoming due dates
- GSTR-3B — September 2026Tue, 20 October 2026
- GSTR-3B — October 2026Fri, 20 November 2026
- GSTR-3B — November 2026Sun, 20 December 2026
- GSTR-3B — December 2026Wed, 20 January 2027
- GSTR-3B — January 2027Sat, 20 February 2027
- GSTR-3B — February 2027Sat, 20 March 2027
- GSTR-3B — March 2027Tue, 20 April 2027
- GSTR-3B — April 2027Thu, 20 May 2027
- GSTR-3B — May 2027Sun, 20 June 2027
- GSTR-3B — June 2027Tue, 20 July 2027
- GSTR-3B — July 2027Fri, 20 August 2027
- GSTR-3B — August 2027Mon, 20 September 2027
Recent deadlines
- GSTR-3B — August 2026Sun, 20 September 2026
- GSTR-3B — July 2026Thu, 20 August 2026
- GSTR-3B — June 2026Mon, 20 July 2026
- GSTR-3B — May 2026Sat, 20 June 2026
- GSTR-3B — April 2026Wed, 20 May 2026
- GSTR-3B — March 2026Mon, 20 April 2026
Dates are the standard statutory deadlines. Government extensions are announced from time to time and are not reflected here.
Who must file GSTR-3B
Every regular GST-registered person, including one with nothing to report, who files a nil return. Taxpayers on the QRMP scheme file quarterly and pay the first two months by challan; their quarterly due date is the 22nd or the 24th depending on the state group they fall in.
What the form asks for
- Outward taxable supplies, summarised by tax head, with zero-rated and exempt supplies shown separately
- Inward supplies on which tax is payable under reverse charge
- Eligible input tax credit, and credit reversed under the ITC rules
- Ineligible credit — the blocked-credit categories
- Exempt, nil-rated and non-GST inward supplies
- Tax payable and tax paid, split between cash ledger and credit ledger
- Interest and late fee payable
If you miss the GSTR-3B deadline
Late fee
₹50 per day of delay (₹25 CGST + ₹25 SGST), or ₹20 per day for a nil return, subject to a turnover-banded cap.
Interest
18% a year on tax paid late, calculated on the net cash liability from the day after the due date. Input tax credit that was claimed but not available carries a higher rate — 24% a year.
Late-fee caps, contribution rates and turnover thresholds are revised by notification from time to time. Confirm the current figure before you act on it.
How GSTR-3B fits with your other filings
GSTR-3B is filed in strict sequence: a period cannot be filed while an earlier one is outstanding, so a single missed month blocks every month after it and the late fee compounds across all of them. The tax it settles is computed from the invoices declared in GSTR-1 for the same period.
Tracking this for a list of clients?
Keetu PRM generates GSTR-3B tasks for every entity it applies to, assigns them, and chases the ones that slip — from the same rules this page is built on.
Start freeGSTR-3B — common questions
What is the interest on late GSTR-3B payment?
18% a year on the net tax paid in cash, running from the day after the due date until the date of payment. Interest is charged on the cash component only, not on liability discharged from the input tax credit ledger. Input tax credit wrongly availed and used attracts 24% a year.
What is the late fee for GSTR-3B?
₹50 per day of delay, split equally between CGST and SGST, reduced to ₹20 per day for a nil return. The total is capped, with the cap banded by turnover. The late fee is separate from — and additional to — the 18% interest on late tax.
Can I file GSTR-3B for this month if last month is still pending?
No. Returns must be filed in order. An outstanding GSTR-3B blocks every later period, and blocks GSTR-1 as well, so the arrears have to be cleared oldest first.
Do I still file GSTR-3B if there was no business activity?
Yes. A nil GSTR-3B is still a required filing, and the ₹20 per day nil-return late fee applies if it is missed.