Understanding GSTR-3B: Essential Details on Due Dates, Penalties, and Filing Guidelines

GSTR-3B represents a consolidated Goods and Services Tax (GST) return that registered taxpayers are required to submit periodically. This return summarizes information concerning sales, claims for Input Tax Credit (ITC), overall tax obligations, and any refunds processed under their GST Identification Number (GSTIN). This document offers a detailed insight into GSTR-3B and its practical application.

Recent Regulatory Updates

Important Notifications as of October 2025

On 30th October 2025, the GSTN released a new advisory for users of the Invoice Management System (IMS). A dedicated section for "Import of Goods" has been incorporated into the IMS functionality on the GST portal. Consequently, the Bill of Entry (BoE) that taxpayers file for importing goods, including those from Special Economic Zones (SEZ), is now accessible within the IMS. Taxpayers can take appropriate actions on individual BoEs starting from the October 2025 period.

An advisory was published by GSTN on 29th October 2025, urging taxpayers to complete any overdue GST returns that were due three or more years ago and have not been filed by the November tax period. According to this recommendation, returns for October 2022 (monthly), July-September 2022 (quarterly GSTR-1/3B), FY 2021-22 (GSTR-4), and FY 2020-21 (GSTR-9/9C) will no longer be permissible for filing from 1st December 2025.

Due Date Extensions in August and October 2025

The deadline for the monthly GSTR-3B for September 2025 has been postponed from 20th October 2025 to 25th October 2025. Similarly, the quarterly GSTR-3B for the second quarter of FY'26 has been extended from 22nd/24th October 2025 to 25th October 2025. The Central Board of Indirect Taxes and Customs (CBIC) announced this change via CGST notification no.17/2025 on 18th October 2025.

On 20th August 2025, the government extended the GSTR-3B due date for July 2025 from 20th August to 27th August 2025. This relief was provided to registrants in specific regions of Maharashtra, including Mumbai (City and Sub-urban), Thane, Raigad, and Palghar, due to heavy rainfall. CGST notification 12/2025 confirmed this extension.

Policy Changes Effective June 2025

As per an advisory issued by GSTN on 7th June 2025, taxpayers are now restricted from filing their GSTR-3B after a three-year period from its original due date. This adjustment will be enforced on the GST portal starting from the July 2025 tax period.

A separate advisory introduced the mandatory auto-population of liability in GSTR-3B, effective from the July 2025 tax period (filed in August 2025). This update involves the hard locking of auto-populated liability in GSTR-3B.

What is GSTR-3B

GSTR-3B is a summarized self-declaration GST return that must be filed every month. For taxpayers registered under the Quarterly Return Monthly Payment (QRMP) scheme, it is filed quarterly. This return requires taxpayers to provide aggregate figures for their sales, input tax credit claims, and the net tax amount payable.

Key characteristics of GSTR-3B include:

• Each GSTIN necessitates a distinct GSTR-3B filing.
• The GST liability must be settled on or before the GSTR-3B filing date, or its due date, whichever is earlier.
• Once submitted, a GSTR-3B return cannot be modified.
• Filing GSTR-3B is compulsory, even if there are no transactions (zero liability) for the period.

Who is Required to File GSTR-3B

Every individual or entity registered under GST is mandated to file GSTR-3B.

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

• Taxpayers enrolled under the Composition Scheme.
• Input service distributors.
• Non-resident suppliers of Online Information and Database Access or Retrieval (OIDAR) services.
• Non-resident taxable persons.

GSTR-3B Submission Deadlines

Generally, the GSTR-3B due date falls on the 20th day of the subsequent month. However, for businesses under the quarterly filing scheme, GSTR-3B must be submitted by the 22nd or 24th of the month following the quarter, depending on the specific state or Union Territory where the business operates.

Originally, until December 2019, the deadline was consistently the 20th of the following month. From January 2020 onwards, due dates have been staggered. This can be either the 20th of each month for monthly filers or the 22nd/24th of the month following each quarter for quarterly filers, based on the principal place of business. For taxpayers who opted for the QRMP scheme starting 1st January 2021, the due date is the 22nd or 24th of the month following each quarter.

For up-to-date GSTR-3B due dates, taxpayers can refer to the official GST Calendar.

It is crucial for taxpayers to ensure timely tax payments and GSTR-3B submission. Delays in filing GSTR-3B incur both late fees and an interest charge of 18% per annum. If taxes are paid by the due date but GSTR-3B is filed late, both late fees and interest will still be applicable. Taxpayers not under the QRMP Scheme must file GSTR-3B every month.

Penalties and Interest for Delayed GSTR-3B Filing

When GSTR-3B for a tax period is filed after its designated due date, a late fee is imposed:

• A charge of Rs. 50 per day of delay applies.
• For taxpayers with no tax liability for the specific month, the late fee is Rs. 20 per day of delay.

If GST dues are not paid by the deadline, interest at 18% per annum is levied on the outstanding tax amount.

GSTR-3B Compared with GSTR-2A & GSTR-2B

Reconciling GSTR-2A (which provides real-time updates on Input Tax Credit) and GSTR-2B (the monthly ITC statement) with GSTR-3B is vital for several reasons:

• It helps prevent discrepancies that could lead to notices due to excessive ITC claims in GSTR-3B.
• It identifies any legitimate input tax credit opportunities that might have been overlooked.
• It encourages suppliers to upload their invoice details in GSTR-1 if they have not yet done so.
• It ensures ongoing GST compliance and enhances the taxpayer's GST compliance rating.

For comprehensive details, taxpayers can learn more about GSTR-2B to reconcile and claim accurate ITC before submitting GSTR-3B. Further information on comparing GSTR-3B vs GSTR-2A is also available.

GSTR-3B Compared with GSTR-1

Reconciling GSTR-1 with GSTR-3B is essential to:

• Avoid interest and penalties that may arise from underpayment of tax.
• Detect any invoices that were either missed or duplicated.
• Enable the recipient to accurately claim input tax credit based on their GSTR-2A and GSTR-2B statements.
• Maintain GST compliance and improve the GST compliance rating.

Additional details on how to easily compare GSTR-3B vs GSTR-1 can be found.

Frequently Asked Questions about GSTR-3B

I have no sales or purchases in a month. Am I still required to file GSTR-3B?

Yes, every registered person under GST must file GSTR-3B, even if there are no transactions for a particular month.

Do I need to provide invoice-wise details on the GSTR-3B return?

No, only consolidated figures are necessary for GSTR-3B; a detailed invoice-wise breakdown is not required.

What is the primary distinction between GSTR-1 and GSTR-3B?

GSTR-1 requires reporting of all sales details, whereas GSTR-3B mandates the submission of summarized figures for sales, ITC claimed, and the net tax payable.

What is the difference between GSTR-3 and GSTR-3B?

Initially, GSTR-3 was intended by the government to be an auto-populated return based on GSTR-1 and GSTR-2 data. However, due to implementation challenges, GSTR-3 was put on hold and subsequently replaced by GSTR-3B, which is a self-declared summary return.

I operate with two GST Identification numbers, one in Delhi and another in Assam. Can I file a single GSTR-3B for both registrations?

No. GSTR-3B must be filed separately for each GSTIN. Consolidating returns for multiple registrations is not permitted.

Will invoice matching be performed for GSTR-3B?

Invoice matching is not conducted in GSTR-3B as it is a summarized self-declaration return.