BooksIQGSTR-3B is the monthly summary return with self-assessed tax payment. Due date is the 20th of the month following the tax period for monthly filers (AATO > ₹5 Cr or who opted out of QRMP). QRMP filers (AATO ≤ ₹5 Cr) file quarterly by the 22nd or 24th of the month after the quarter (depending on state group).
Key points
- GSTR-3B consolidates outward supplies, inward supplies liable to RCM, eligible ITC, and tax liability into a single summary return that ALSO carries the tax payment.
- Due date for monthly filers: 20th of the following month.
- QRMP scheme (optional, AATO ≤ ₹5 Cr): quarterly by 22nd (Group A states: Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, AP + UTs Daman & Diu, Dadra & Nagar Haveli, Puducherry, A&N, Lakshadweep) or 24th (Group B: rest of India).
- Even under QRMP, monthly tax payment is required via PMT-06 by the 25th of months 1 and 2 of each quarter.
- Late filing attracts ₹50 per day (₹20 nil-return) plus 18% p.a.
- interest on unpaid tax under §50.
Reference: §39, CGST Act 2017 + Rule 61
This page is general information for Indian businesses, current as of the
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and how a provision applies depends on your specific facts. Confirm the
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