GST_GSTR3B · monthly Return

GSTR-3B (Summary Return): Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under Central Goods and Services Tax Act, 2017, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

GSTR-3B is a monthly self-declared summary return filed under Section 39 of the CGST Act. The due date is the 20th of the following month (or 22nd/24th under QRMP). Missing the deadline incurs a statutory late fee of ₹50/day (₹20/day for nil returns) plus 18% p.a. interest on net tax payable.

Section: Section 39 read with Rule 61 · Regulator: CBIC / Goods and Services Tax Network · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Section 39 read with Rule 61

Central Goods and Services Tax Act, 2017

Standard Due Date

Day 20 of subsequent month

Subject to statutory holiday extensions

Who is required to file?

All regular taxpayers registered under GST.

Statutory Penalty / Late Fee

Late fee ₹50/day + 18% p.a. interest

Client Document Collection Checklist

Required records to collect from the client before filing GSTR-3B (Summary Return):

CORS Template

Sales Register

Purchase Register (2B recon)

Bank Statement

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Related GST Compliances

GST_GSTR1

GSTR-1 (Outward Supplies)