20th of the following month fo…
Due date
₹50/day (₹25 CGST +
Late fee
18%
Interest
Who must file
All regular GST-registered taxpayers
Due date rule
20th of the following month for regular taxpayers with AATO > ₹5 crore or opted-out of QRMP. 22nd (southern/western states — Group B) or 24th (northern/eastern states — Group A) for QRMP filers.
Late fee and interest
| Aspect | Scenario | Consequence → |
|---|---|---|
| Late fee (with liability) | — | ₹50/day (₹25 CGST + ₹25 SGST). ₹20/day (₹10+₹10) for nil returns. Maximum may be reduced by CBIC notification. |
| Interest on unpaid tax | — | 18% per annum on tax payable from the due date to the date of actual payment (Section 50 CGST Act). |
| Law reference | — | CGST Act Section 39, Rule 61 |
| Who files | — | All regular GST-registered taxpayers |
| Frequency | — | Monthly (or quarterly for QRMP filers) |
About GSTR-3B
Monthly GST summary return — outward supplies, ITC, and tax payment
Law reference
CGST Act Section 39, Rule 61
Frequently asked questions
When is GSTR-3B due?▾
20th of the following month for regular taxpayers with AATO > ₹5 crore or opted-out of QRMP. 22nd (southern/western states — Group B) or 24th (northern/eastern states — Group A) for QRMP filers.
What is the late fee for GSTR-3B?▾
₹50/day (₹25 CGST + ₹25 SGST). ₹20/day (₹10+₹10) for nil returns. Maximum may be reduced by CBIC notification. Interest: 18% per annum on tax payable from the due date to the date of actual payment (Section 50 CGST Act).
Who must file GSTR-3B?▾
All regular GST-registered taxpayers