GSTR-3B: Due Date, Late Fee, Format, Return Filing, Eligibility, Rules

GSTR-3B is the summary return that taxpayers must file regularly to show details of sales, ITC claims, tax liability, refunds, etc recorded on their GSTIN. This article gives a comprehensive overview of GSTR-3B and its applicability. Clear provides an end-to-end GSTR-3B filing solution with advanced features for automating sales and ITC reconciliations, maximising ITC claims, Table-4 reporting, ITC offset, vendor communication and filing. Continue reading to know more about GSTR 3B.

Latest Updates

30th October 2025
GSTN has issued a new advisory for Invoice Management System (IMS) users. A new section for "Import of Goods" is now added on the IMS functionality on the GST portal. Accordingly, the Bill of Entry (BoE) filed by the taxpayer for import of goods including import from SEZ, is now available in the IMS. Taxpayers can take suitable action on individual BoE from October 2025 period onwards.

29th October 2025
GSTN has issued an advisory recommending taxpayers to file any pending GST returns whose due date was three years back or more and hasn’t been filed till November tax period. Accordingly, returns of period October 2022 (monthly returns), July-Sept 2022 quarter (GSTR-1/3B Quarterly), FY 2021-22 (GSTR-4), and FY 2020-21 (GSTR-9/9C) will not be allowed for filing from 1st December 2025.

GSTR-3B Due Date for September 2025

The due date of the monthly GSTR-3B for September 2025 is now extended from 20th October 2025 to 25th October 2025. Likewise, the quarterly GSTR-3B for Q2 of FY'26 has been extended from 22nd/24th October 2025 to 25th October 2025. The update was notified by the CBIC vide CGST notification no.17/2025 dated 18th October 2025.

20th August 2025
Due to the incessant rains in various parts of Maharashtra, the government has extended GSTR-3B due date for July 2025 from 20th August to 27th August 2025. Registrants in Mumbai (City), Mumbai (sub-urban), Thane, Raigad, and Palghar are given this relief. The CGST notification 12/2025 was issued on 20th August 2025 this regard.

7th June 2025

• GSTN via advisory implemented the restriction of not allowing the taxpayers to file their GSTR-3B after the expiry of a period of three years from the due date of furnishing the said return. The said change will be made effective on the GST portal from July 2025 tax period.
• Via another advisory, the government implemented hard locking of auto-populated liability in GSTR-3B from the July 2025 tax period onwards (filed in August 2025).

What is GSTR 3B?

• A separate GSTR-3B must be filed for every GSTIN
• The GST liability must be paid on or before the date of filing GSTR-3B, earlier of its due date
• The GSTR-3B once filed cannot be revised
• Even in case of a zero liability, GSTR-3B must be compulsorily filed

Who should File GSTR 3B?

Every person who is registered under GST must file GSTR-3B.

However, the following registrants do not have to file GSTR-3B

• Taxpayers registered under the Composition Scheme
• Input service distributors
• Non-resident suppliers of OIDAR service
• Non-resident taxable persons

GSTR-3B Due Dates

The GSTR-3B due date is the 20th of the following month. However, a quarterly GSTR-3B must be filed by the 22nd or 24th of the month following the quarter, depending on the state or UT that the business is operating.

• Up to December 2019: The due date is 20th of the subsequent month
• January 2020 onwards: The due dates have been staggered. It is either 20th of every month or 22nd/24th of the month following every quarter, for monthly and quarterly filers (as provided in the below image)*
• Taxpayers opting for the QRMP scheme from 1st January 2021: The due date is 22nd or 24th of the month following every quarter, as per the State/UT of the principal place of business (list of States/UT given in the image).

*To know about the current due dates for GSTR-3B, visit our page on GST Calendar

The following are essential points to note:

• Taxpayers must ensure to pay taxes and file GSTR-3B within the deadline.
• The late filing of GSTR-3B attracts a late fee and interest at 18% per annum.
• In case the tax was paid within the due date but the GSTR-3B was filed after the deadline, both late fees and interest will apply.
• Taxpayers those not opted for the QRMP Scheme must file GSTR-3B every month.

Late Fee & Penalty for GSTR-3B

A late fee is charged for filing GSTR-3B of a tax period after the due date. It is levied as follows:

• Rs. 50 per day of delay
• Rs. 20 per day of delay for taxpayers having nil tax liability for the month

In case the GST dues are not paid within the due date, interest at 18% per annum is payable on the amount of outstanding tax to be paid.

GSTR-3B vs GSTR-2A & GSTR-2B: Comparison

Reconciliation of GSTR-2A (real-time update of ITC) and GSTR-2B (ITC statement for the month) with GSTR-3B is needed to:

• Avoid notices due to excess input tax credit claims in GSTR-3B
• Be informed if any genuine input tax credit is missed out on
• Nudge the supplier to upload the invoice details in the GSTR-1, if not uploaded
• Stay GST compliant and improve the GST compliance rating!

Know more about GSTR-2B to reconcile & claim accurate ITC before filing GSTR-3B

Read more on how to compare GSTR-3B vs GSTR-2A easily!

GSTR-3B vs GSTR-1: Comparison