GSTR-3B: Due Dates, Late Fees, Format, Filing Process, Eligibility & Key Rules

Introduction

Filing the GSTR-3B form is an essential monthly compliance requirement for businesses registered under India’s GST system. This simplified return provides a consolidated summary of both inward and outward supplies, enabling businesses to assess and discharge their tax liabilities without the need for exhaustive invoice-level reporting. This guide offers a clear, step-by-step explanation of how to file GSTR-3B, helping businesses complete the process efficiently, accurately, and with ease.

Latest Updates

GSTR-3B Filing Deadline for September 2025 Extended to October 25

The Ministry of Finance has extended the GSTR-3B filing due date for September 2025 from October 20 to October 25, 2025. This extension provides businesses additional time to file their GST returns, especially during the busy festive season.

Click here to learn more about the GSTR-3B due date extension.

CBIC Extends GSTR-3B Due Date for July 2025 in Mumbai & Nearby Districts

The CBIC has postponed the GSTR-3B due date for July 2025 from 20 August 2025 to 27 August 2025. This relief applies to taxpayers whose principal place of business is located in:

Mumbai (City)
Mumbai (Suburban)
Thane
Raigad
Palghar

The extension has been granted due to severe monsoon disruptions. No late fees or penalties will be charged if returns are filed within the revised timeline.

Current Status (Until June 2025)

GSTR-3B is auto-populated based on outward supply details from GSTR-1/GSTR-1A/IFF.
Taxpayers can currently edit these auto-populated values in GSTR-3B.

New Rule Effective from July 2025 Tax Period

Starting from the July 2025 tax period (filed in August 2025):

Auto-populated tax liability in GSTR-3B will become non-editable.
Any changes to outward supplies must be made only through GSTR-1A before filing GSTR-3B.

An official advisory has also been issued for reference.

Auto-Filled Interstate Supply Details in GSTR-3B Now Non-Editable

GSTN has issued a new advisory regarding Table 3.2 of GSTR-3B, which relates to interstate supplies to unregistered persons, composition taxpayers, and UIN holders.

Effective from the April 2025 tax period:

Table 3.2 values will be auto-populated based on data from GSTR-1, GSTR-1A, and IFF, and will be non-editable.

Key Points:

Non-Editable Auto-Population: Values in Table 3.2 cannot be manually changed.
How to Correct Errors: Any corrections must be made through GSTR-1A or amended in subsequent GSTR-1/IFF filings.
Filing Accuracy: Taxpayers must ensure accurate reporting in GSTR-1/GSTR-1A/IFF to avoid discrepancies.
Amendment Window: GSTR-1A can be filed any time after submitting GSTR-1 and before filing GSTR-3B, allowing corrections to reflect in Table 3.2.

Additional Updates

10 January 2025

The due dates for filing GSTR-1 and GSTR-3B (monthly and quarterly) for December 2024 have been extended by two days, as notified in CGST Notifications 01/2025 and 02/2025.

29 September 2024

GSTN has re-enabled access to return data for July 2017 and August 2017, previously archived on 1 August and 1 September. This data will remain accessible until further notice.

24 September 2024

Following the GSTN data archival policy, return data for September 2017 will be removed from the GST portal on 1 October 2024, in line with the seven-year retention rule.

What Is GSTR-3B?

GSTR-3B is a simplified summary return introduced by the Government of India, filed either monthly or quarterly by regular GST taxpayers. This return captures consolidated details of outward supplies (sales), input tax credit (ITC) claims, taxes paid, and any refunds claimed during the tax period.

GSTR-3B was designed to ease the transition into the GST regime, particularly for small and medium businesses that rely on manual accounting systems. By introducing this form, the government provided a streamlined method for tax reporting, helping businesses comply with GST requirements more efficiently and with reduced administrative effort.

Who Is Required to File GSTR-3B?

All registered taxpayers under the Goods and Services Tax (GST) are required to file GSTR-3B.

However, the following categories are exempt from filing GSTR-3B:

Taxpayers registered under the Composition Scheme
Input Service Distributors (ISDs)
Non-resident suppliers providing OIDAR (Online Information and Database Access or Retrieval) services
Non-resident taxable persons

Revised: GSTR-3B Filing Due Dates

1. Up to December 2019

All taxpayers were required to file GSTR-3B by the 20th of the following month, without any differentiation based on turnover or location.

2. From January 2020 Onwards

Filing dates became staggered according to the taxpayer’s turnover and State/UT.
Depending on these criteria, taxpayers could be required to file GSTR-3B by the 20th, 22nd, or 24th of the month following the tax period.
The applicable date varies based on whether the taxpayer files monthly or quarterly.

3. QRMP Scheme (Effective from 1 January 2021)

Taxpayers opting for the Quarterly Return Monthly Payment (QRMP) Scheme must file GSTR-3B on a quarterly basis.
The due date is either the 22nd or 24th of the month following the quarter, based on the State/UT of the principal place of business.

For the latest updates on GSTR-3B due dates and turnover criteria, refer to the official GST Calendar.

Important Points

Taxes must be paid, and GSTR-3B must be filed within the due date to avoid penalties.
Delayed filing results in:
- Late fee, and
- Interest at 18% per annum.
Even if tax is paid on time, but GSTR-3B is filed late, both late fees and interest still apply.
Taxpayers who file GSTR-1 quarterly (even outside the QRMP scheme) must continue paying taxes monthly and file GSTR-3B monthly.

Rewritten: Details and Documents Required for Filing GSTR-3B

To file GSTR-3B accurately in India, taxpayers must compile essential details and documents related to their monthly business transactions. This return captures information on outward supplies, inward supplies, taxes paid, and input tax credit (ITC), ensuring compliance under the GST framework. Below are the key requirements:

1. GSTIN

Every GST-registered taxpayer is assigned a unique 15-digit GSTIN.
This number is mandatory for filing GSTR-3B and identifying the taxpayer on the GST portal.

2. Turnover Details

Taxpayers must report a detailed summary of:
- Taxable supplies
- Exempt or non-GST supplies
- Zero-rated (export) supplies
These details reflect the total outward supplies for the specific tax period.

3. Input Tax Credit (ITC) Details

Information on ITC claimed during the month must be provided.
This includes:
- Invoice-wise ITC data
- Taxes paid on eligible inward supplies
- Reversals or ineligible credits, if any

4. Payment of Tax

The taxpayer must compute the tax liability on outward supplies.
Available ITC from the Electronic Credit Ledger can be utilized to offset this liability.
Any balance tax payable must be discharged using the Electronic Cash Ledger.

5. Other Required Information

Additional details may include:
- Mode of tax payment (self-assessment, TDS, or TCS deductions)
- Applicable late fees or interest
- Any adjustments from previous tax periods

Prerequisites for Filing GSTR-3B

Businesses required to file regular GST returns (such as GSTR-1, GSTR-2, and GSTR-3) must also submit the GSTR-3B.
The form is filed online through the GSTN portal, and tax payments can be made via:
- Online banking
- Payment through authorized bank challans

Verification Options

To authenticate the GSTR-3B filing, taxpayers may use one of the following:

Electronic Verification Code (EVC) generated via OTP sent to the registered mobile number
Digital Signature Certificate (DSC) — Class 2 or higher
Aadhaar-based e-signature for convenient digital authentication

How to File GSTR-3B: Step-by-Step Guide

Filing GSTR-3B is an essential monthly or quarterly compliance requirement for GST-registered taxpayers. Follow this simplified, step-by-step guide to file your GSTR-3B accurately on the GST Portal.

Step 1: Log In to the GST Portal

Visit the GST Portal and log in using your credentials. After logging in, you can view your return filing status for the previous five tax periods.

Step 2: Go to the Returns Dashboard

Navigate to:
Services → Returns → Returns Dashboard

Step 3: Select the Return Period

On the File Returns page:

Choose the Financial Year
Select the Quarter (if applicable)
Choose the Month/Quarter for which you want to file GSTR-3B
Click SEARCH

Note for Quarterly Filers:
Form GSTR-3B is available only for the last month of the quarter.

For MSMEs:
If you wish to apply for a Mudra Loan (up to ₹10 lakh) or an MSME loan (up to ₹5 crore), you may click the consent form link provided on the screen.

Step 4: Start Preparing GSTR-3B

Under Monthly Return GSTR-3B, click PREPARE ONLINE.
You will also see the due date for filing on this page.

Step 5: Answer the Preliminary Questions

A set of questions will appear. Select Yes or No based on your requirements—your responses determine which sections of GSTR-3B you must fill.

Nil Return:
If filing a Nil return, select Yes for the first question and proceed to Step 10.
(You may also use LEDGERS Software for quick Nil filing.)

Step 6: Enter Details in GSTR-3B

Enter values in each relevant section of the form. You can also add interest or late fees if applicable.

System-Generated GSTR-3B

In the SYSTEM GENERATED GSTR-3B tab, you can download auto-populated details sourced from GSTR-1 and GSTR-2B.
You may edit these values if needed.

Details to Fill

Outward & Inward Supplies:
Summary of taxable supplies, reverse-charge supplies, and taxes.
Interstate Supplies:
Details for supplies to unregistered persons, composition taxpayers, and UIN holders.
Input Tax Credit (ITC):
Eligible ITC, reversals, and ineligible ITC.
Exempt, Nil & Non-GST Supplies:
Break them down into intra-state and inter-state.
Interest & Late Fees:
Enter applicable amounts under each tax head.

You can ADD, DELETE or MODIFY entries and click CONFIRM to save each tile.

Step 7: Save Your Return

Click SAVE GSTR-3B at the bottom of the page.
Once saved, a confirmation message appears.
Note: After submission, the data is locked and cannot be edited.

Step 8: Review Your Return

Click PREVIEW DRAFT GSTR-3B to download and verify the summary before final submission.

Step 9: Make Payment of Tax

After submission, the Payment of Tax tile is activated.

Steps for Payment

Check Balance:
Click CHECK BALANCE to view available cash and ITC.
Proceed to Payment:
Go to Proceed to Payment to view tax liabilities.
Offset Liabilities:
Enter the ITC amounts to adjust liabilities (as per utilization rules).
Confirm Payment:
Click OFFSET LIABILITY, then confirm with OK.

If Cash Balance is Insufficient

Click CREATE CHALLAN to add funds.

If ITC Use Is Restricted

Click MAKE PAYMENT / POST CREDIT TO LEDGER to update the ledger.

Step 10: File GSTR-3B

Tick the declaration checkbox, select the Authorised Signatory, and file using:

DSC, or
EVC

Click FILE GSTR-3B WITH DSC/EVC.

Step 11: Final Confirmation

Click PROCEED.
Once successfully filed, a confirmation message appears, and the return status updates to Filed.

You may view your filed return anytime by clicking VIEW GSTR-3B.

Penalty for Late Filing of GSTR-3B

GSTR-3B is a mandatory GST return for all registered taxpayers in India. Filing it on time is essential to avoid late fees, interest, loss of Input Tax Credit (ITC), and potential legal consequences. Below are the key penalties and restrictions that apply when GSTR-3B is not filed by the due date.

1. Late Fee

A late fee is charged for each day of delay beyond the due date.

₹50 per day – for taxpayers with any tax liability
₹20 per day – for taxpayers with Nil tax liability

The maximum late fee is capped based on the taxpayer’s annual turnover:

Up to ₹1.5 crore – Maximum ₹2,000
Up to ₹5 crore – Maximum ₹5,000
Above ₹5 crore – Maximum ₹10,000

2. Interest on Delayed Payment

If tax remains unpaid, 18% interest per annum is levied on the outstanding amount.
Interest is calculated from the due date of GSTR-3B till the date the tax liability is fully discharged.

3. Loss of Input Tax Credit (ITC)

Delayed filing may lead to:

Loss of ITC for that particular month
Inability to claim the same ITC in future tax periods

This can increase the taxpayer’s overall tax liability.

4. Legal Consequences

Repeated non-filing of GSTR-3B or intentional evasion can result in:

Notices from GST authorities
Penalties under GST law
Possible prosecution in severe cases

5. Restrictions on Filing GSTR-1

Effective 1 January 2022, taxpayers cannot file GSTR-1 for the current month if GSTR-3B for the previous month is pending.

For QRMP taxpayers:

Failure to file quarterly GSTR-3B blocks access to the Invoice Furnishing Facility (IFF) for the first two months of the quarter.

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

Reconciling GSTR-3B with GSTR-2A and GSTR-2B is essential for accurate Input Tax Credit (ITC) claims and overall GST compliance. Each return serves a different purpose, and understanding these differences helps ensure error-free reporting.

Purpose of Each Form

Form	Purpose	Update Frequency
GSTR-3B	Summary of outward and inward supplies; tax payment	Monthly / Quarterly
GSTR-2A	Auto-populated details of inward supplies (dynamic)	Real-time, continuous updates
GSTR-2B	Static, fixed ITC statement for a tax period	Monthly (generated on 14th)

Why Reconcile GSTR-3B with GSTR-2A/2B?

Prevent excess ITC claims
Helps avoid notices, reversals, and penalties due to ineligible ITC.
Identify missed ITC
Ensures all eligible credits are captured and claimed on time.
Ensure supplier compliance
Encourages timely GSTR-1 filing by suppliers so invoices reflect in your ITC statements.
Strengthen GST compliance rating
Accurate reporting and timely reconciliation improve credibility with tax authorities.

GSTR-3B vs GSTR-1: Why Reconciliation Matters

Reconciling outward supplies reported in GSTR-1 with the summary figures declared in GSTR-3B is critical to ensure consistency and avoid tax discrepancies.

Purpose of Each Form

Form	Purpose	Filing Frequency
GSTR-1	Detailed reporting of outward supplies	Monthly / Quarterly
GSTR-3B	Summary return and payment of tax	Monthly / Quarterly

Why Reconcile GSTR-1 with GSTR-3B?

Avoid penalties and interest
Detect tax underpayment early and prevent compliance issues.
Identify missing or duplicate invoices
Ensures sales data is complete and accurately captured.
Enable correct ITC for recipients
Accurate GSTR-1 ensures correct reflection in customers’ GSTR-2A and GSTR-2B.
Ensure consistent return filing
Enhances your GST compliance rating and reduces risk of scrutiny.

About the Author

Vinod

Vinod is a seasoned legal writer who simplifies complex legal concepts into clear, practical insights. He empowers entrepreneurs to understand their legal responsibilities and build confident, compliant, and sustainable businesses.

January 8, 2026