GSTR-3B is one of the most important returns under the Goods and Services Tax (GST) system in India. It is filed by all regular taxpayers to declare their summary of outward and inward supplies, pay taxes, and claim input tax credits. The form simplifies monthly compliance and helps the government track tax collection in real-time.
What is GSTR-3B?
GSTR-3B is a self-declared summary return filed every month (or quarterly under the QRMP scheme). It includes details of outward supplies, inward supplies liable for reverse charge, input tax credit, and payment of taxes. Unlike GSTR-1, which contains detailed invoice data, GSTR-3B offers a summarized overview of transactions.
What is the penalty if I miss the GSTR-3B deadline?
If you miss the due date for filing GSTR-3B, you may have to pay the following penalties:
- Late Fee: ₹50 per day (₹25 CGST + ₹25 SGST) for normal taxpayers.
- Nil Return Late Fee: ₹20 per day (₹10 CGST + ₹10 SGST) if there are no transactions.
- Interest: 18% per annum on the tax amount due until the date of payment.
Consistent late filing can also trigger GST notices and affect your input tax credit eligibility.
Due Date for Filing GSTR-3B
The standard GSTR-3B due date for monthly filers is the 20th of the following month. For quarterly filers under the QRMP scheme, the due date varies by state:
- 22nd of the month following the quarter – for taxpayers in Category A states/UTs.
- 24th of the month following the quarter – for taxpayers in Category B states/UTs.
For instance, the GSTR-3B due date for September 2025 (monthly filers) is expected to be October 20, 2025.
GSTR-3B Due Date Extended?
Yes, there have been recent discussions and updates regarding extensions. Several tax consultant associations and CA bodies have requested the government to extend the GSTR-3B due date for September 2025 due to the overlap with the Diwali holidays. The GST portal has reportedly displayed a revised date of October 25, 2025, though an official CBIC notification is awaited.
In similar past cases, such extensions were granted for specific states or due to technical issues on the GST portal. Hence, taxpayers should always verify the latest due date on the official GST portal before filing.
Steps to File GSTR-3B
Here’s a simple, step-by-step guide to file your GSTR-3B return:
- Log in to the GST portal (www.gst.gov.in) using your GSTIN and password.
- Go to ‘Returns Dashboard’ and select the applicable tax period.
- Click on ‘Prepare Online’ under the GSTR-3B tab.
- Fill in details for outward supplies, inward supplies under reverse charge, eligible ITC, and tax payable.
- Review the summary and click on ‘Proceed to Payment’.
- Pay the tax using your electronic cash/credit ledger and file the return with DSC or EVC.
- Download the acknowledgment receipt for record-keeping.
Important Notes on GST Compliance
- File the return before the deadline to avoid late fees and interest.
- Ensure your outward and inward supplies are properly reconciled before submission.
- If an extension is officially announced, take note of the revised GSTR-3B due date immediately.
Disclaimer
The above article is based on the latest available data and reports from credible tax news sources. However, official extensions and circulars are subject to CBIC notifications. Taxpayers are advised to verify due dates and updates on the official GST portal or consult a certified tax professional before filing.
FAQs
Q1. What is the due date for filing GSTR-3B for September 2025?
A: The due date for filing GSTR-3B for September 2025 is October 20, 2025 for monthly filers. However, it may be extended to October 25, 2025 due to the Diwali holidays, pending official notification.
Q2. What happens if the GSTR-3B due date is missed?
A: Missing the due date results in a late fee of ₹50 per day (₹25 CGST + ₹25 SGST) and 18% annual interest on outstanding tax amounts.
Q3. How can I check if the GSTR-3B due date is extended?
A: You can confirm extensions directly from the official GST portal (www.gst.gov.in) or check CBIC’s notifications section for official updates.
