CGST §39 — Returns (GSTR-3B, GSTR-1, due dates)

Monthly GSTR-3B due 20th of next month (22nd / 24th for QRMP taxpayers in specified states). GSTR-1 (outward supplies) due 11th of next month (monthly) or 13th of next quarter (QRMP). Late fee: ₹50/day (₹20/day for nil return), capped per turnover. ITC for the month locks to GSTR-2B (auto-generated 14th).

Key points

• §39(1) requires every registered person (except CTP, NRTP, ISD, TDS, TCS, composition taxpayer) to furnish a MONTHLY RETURN in FORM GSTR-3B by the 20TH of the succeeding month containing (a) outward supplies, (b) inward supplies attracting RCM, (c) ITC availed, and (d) tax payable / paid.
• QRMP scheme (Notification 84/2020-CT): registered persons with aggregate turnover ≤ ₹5 CRORE in preceding FY may opt for QUARTERLY GSTR-3B while paying tax MONTHLY via PMT-06 (challan) by 25th of month 1 and month 2 (fixed amount or self-ascertainment).
• Quarterly GSTR-3B due 22nd of next month for Group X states (south + west India) and 24th for Group Y states (north + east).
• §37 mandates GSTR-1 (outward supplies details) by 11th of next month for monthly filers;
• QRMP filers file IFF (optional B2B uploads) by 13th of month 1 and 2, full GSTR-1 by 13th of month 3.
• GSTR-2B (auto-generated ITC statement) is locked at 14th of each month — basis for ITC under §16(2)(aa).
• LATE FEE §47: ₹50 per day per return (₹25 CGST + ₹25 SGST), or ₹20 per day for NIL returns (₹10 + ₹10);
• subject to caps linked to turnover [₹500, ₹2,000, ₹5,000, ₹10,000 tiers per Notification 7/2023-CT].
• INTEREST §50: 18% p.a.
• on delayed payment (24% on excess ITC claim).
• §52 TCS (e-commerce) and §51 TDS (govt) have separate returns GSTR-8 and GSTR-7 by 10th of next month.

Reference: §39 read with §37, §47, §50 CGST Act + Notification 84/2020-CT