GSTR-3B due date

July 30, 2025 by Team Instabizfilings

What is GSTR‑3B?

GSTR-3B is a self-stated summary document made by GST (Goods and Services Tax) registered taxpayers in India. It gives a summary of:

Outward supplies (sales)
ITC claimed
Tax payable and tax payment

As opposed to GSTR-1, where invoice-wise information must be provided, GSTR-3B is more of a simplified monthly returns form (to pay tax).

Who Needs to File GSTR‑3B?

All ordinary taxpayers registered under GST (except those who are registered as taxpayers under the composition scheme).
If you are not doing any business (i.e., no return), it is still compulsory to file GSTR-3B.

GSTR‑3B Due Date: Monthly Schedule

The filing deadline of GSTR-3B is subject to your turnover and the state of which you have registered a business as of 2025.

For businesses with turnover above ₹5 crore

Due Date: 20th of next month
Example: The due date is June 2025, 20th July 2025.

For businesses with turnover up to ₹5 crore

Under the Quarterly Return Monthly Payment (QRMP) scheme, they are put together under two groups:

Group A (States/UTs):

Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, and Lakshadweep
Due Date: 22nd of the month in the quarter after.

Group B (States/UTs):

Jammu & Kashmir, Himachal Pradesh, Punjab, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Assam, Odisha, West Bengal, Jharkhand, Tripura, Meghalaya, Manipur, Nagaland, Mizoram, Arunachal Pradesh, Andaman & Nicobar Islands
Due Date: 24th of the month after the quarter

GSTR‑3B Late Fees and Penalties

Late fees: 50 rupees a day (25 guinea CGST + 25 guinea SGST)
For nil returns: 20/ day ( 10 CGST + 10 SGST)
Amount of interest over 18 per cent per annum on the amount of outstanding tax

Importance of Timely Filing

Do not pay penalties and interest fees
Keep the compliance rating
Make sure there is a continuous input tax credit
Prevent warnings and court issues with the GST department

How to File GSTR‑3B?

You can file GSTR‑3B through:

GST Portal (www.gst.gov.in)
GST Suvidha Providers (GSPs)
ERP/Accounting Software integrated with the GSTN

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