GSTR-3B represents a crucial monthly summary GST return for taxpayers, detailing sales, input tax credit (ITC) claims, tax liabilities, and any refunds recorded under their Goods and Services Tax Identification Number (GSTIN). This article provides a thorough examination of GSTR-3B, including its purpose and applicability, with a focus on essential compliance aspects. For more information regarding GSTR-3B, please continue reading.

Recent Updates

October 30, 2025

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

October 29, 2025

An advisory from GSTN encourages taxpayers to submit any outstanding GST returns with a due date three or more years ago, provided they have not been filed up to the November tax period. Specifically, returns for October 2022 (monthly), July-September 2022 quarter (GSTR-1/3B Quarterly), FY 2021-22 (GSTR-4), and FY 2020-21 (GSTR-9/9C) will not be permissible for filing from December 1, 2025.

GSTR-3B Due Date for September 2025 Extension

The deadline for the monthly GSTR-3B for September 2025 has been moved from October 20, 2025, to October 25, 2025. Similarly, the quarterly GSTR-3B for Q2 of FY'26 has been extended from October 22/24, 2025, to October 25, 2025. This extension was officially announced by the CBIC via CGST notification no.17/2025 on October 18, 2025.

August 20, 2025

Due to persistent heavy rainfall in several regions of Maharashtra, the government has postponed the GSTR-3B due date for July 2025 from August 20 to August 27, 2025. This relief applies to registered individuals in Mumbai (City), Mumbai (suburban), Thane, Raigad, and Palghar. CGST notification 12/2025 was issued on August 20, 2025, to confirm this.

June 7, 2025

• The GSTN, through an advisory, has implemented a restriction preventing taxpayers from filing their GSTR-3B after three years from its original due date. This change will take effect on the GST portal starting from the July 2025 tax period.
• Additionally, via another advisory, the government has enforced a hard locking mechanism for auto-populated liabilities in GSTR-3B, effective from the July 2025 tax period, to be filed in August 2025.

What is GSTR-3B?

GSTR-3B is a self-declaration summary return under GST, mandated for monthly submission, or quarterly for taxpayers enrolled in the QRMP scheme. This return requires taxpayers to provide consolidated data on their outward supplies, input tax credit utilization, and the resulting net tax liability.

• Each distinct GSTIN requires a separate GSTR-3B filing.
• The Goods and Services Tax liability must be settled either on or before the due date for filing GSTR-3B.
• Once submitted, a GSTR-3B return cannot be revised.
• Filing GSTR-3B is mandatory, even if there are no transactions (nil liability) for the period.

Who is Required to File GSTR-3B?

All individuals and entities registered under GST are obligated to file GSTR-3B.

However, specific categories of registrants are exempt from this requirement:

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

GSTR-3B Filing Deadlines

The standard deadline for GSTR-3B submission is the 20th day of the subsequent month. For taxpayers under the Quarterly Return Monthly Payment (QRMP) scheme, the quarterly GSTR-3B must be filed by the 22nd or 24th of the month following the quarter, depending on the specific state or Union Territory where the business operates.

• Until December 2019: The due date was consistently the 20th of the following month.
• From January 2020 onwards: Due dates became staggered, falling on the 20th of each month for monthly filers or the 22nd/24th of the month following each quarter for quarterly filers, as specified in official guidelines.
• Taxpayers opting for the QRMP scheme from January 1, 2021: The deadline is either the 22nd or 24th of the month following each quarter, determined by the State/UT of the primary business location.

To find the current GSTR-3B due dates, please consult the official GST Calendar.

• It is crucial for taxpayers to ensure timely tax payments and GSTR-3B submissions.
• Delayed filing of GSTR-3B incurs a late fee and an annual interest rate of 18%.
• 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 enrolled in the QRMP Scheme must file GSTR-3B monthly.

Late Fees and Penalties for GSTR-3B

Filing GSTR-3B after its stipulated due date for a tax period incurs a late fee, calculated as follows:

• Rs. 50 per day of delay.
• Rs. 20 per day of delay for taxpayers with a nil tax liability for that month.

Should the GST dues remain unpaid by the deadline, an annual interest of 18% is levied on the outstanding tax amount.

GSTR-3B Versus GSTR-2A and GSTR-2B: A Comparison

Reconciling GSTR-2A (which provides real-time input tax credit updates) and GSTR-2B (the monthly ITC statement) with GSTR-3B is vital for several reasons:

• It helps prevent notices arising from claims of excessive input tax credit in GSTR-3B.
• It ensures that no legitimate input tax credit is overlooked.
• It prompts suppliers to upload invoice details into their GSTR-1 if they have not yet done so.
• It aids in maintaining GST compliance and enhancing the taxpayer's GST compliance rating.

For more details on GSTR-2B and how to reconcile it to claim accurate ITC before filing GSTR-3B, you can refer to additional resources.

Learn more about how to effectively compare GSTR-3B vs GSTR-2A!

GSTR-3B Versus GSTR-1: A Comparison

Reconciling GSTR-1 with GSTR-3B is essential for multiple compliance benefits:

• It helps avoid interest and penalties resulting from tax underpayments.
• It identifies any missed or duplicated invoices.
• It enables recipients to claim precise input tax credit based on their GSTR-2A and GSTR-2B statements.
• It contributes to maintaining GST compliance and improving the overall GST compliance rating.

Discover more on how to easily compare GSTR-3B vs GSTR-1!

Frequently Asked Questions About GSTR-3B

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

Yes, every registered person must file GSTR-3B, even if there are no transactions (nil sales or purchases) during a particular month.

Is it necessary to provide invoice-wise details on the return?

GSTR-3B only requires consolidated figures; an invoice-wise breakdown of transactions is not necessary.

What is the key difference between GSTR-1 and GSTR-3B?

GSTR-1 is used to report all details of outward supplies (sales), whereas GSTR-3B requires summarized figures for sales, input tax credit claimed, and the net tax payable.

Could you explain the difference between GSTR-3 and GSTR-3B?

Initially, GSTR-3 was conceptualized as an auto-populated return derived from GSTR-1 and GSTR-2 data. However, due to implementation challenges, GSTR-3 was put on hold and subsequently replaced by GSTR-3B, which functions as a self-declared summary return.

I possess two GST Identification Numbers, one in Delhi and another in Assam. Can I submit a single GSTR-3B for both registrations?

No, GSTR-3B must be filed individually for each GSTIN. It is not permissible to combine returns for multiple registrations.