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State-specific compliance

GST Returns — GSTR-1, GSTR-3B & Annual Return in Punjab

How GST Returns — GSTR-1, GSTR-3B & Annual Return applies to a business operating in Punjab, with the state-level authority, citations and the next deadline.

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Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.

Definition

GST Returns — GSTR-1, GSTR-3B & Annual Return as it applies to businesses operating in Punjab. Monthly/quarterly GSTR-1 (outward supplies) + GSTR-3B (summary + tax) + annual GSTR-9. Yarn/fabric is taxed at 5% (with conditions); inverted duty structure refund is a recurring working-capital lever for weavers.

  • SourceCGST Act, 2017 + CGST Rules, 2017 · Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)
    gst.gov.in

What it means in practice

GST Returns — GSTR-1, GSTR-3B & Annual Return is a central regulation that applies uniformly across India, including Punjab. In Punjab, the day-to-day administering authority and the office where filings are submitted will be the Punjab State GST Department alongside the central jurisdictional CGST officer.

GSTR-3B for April 2026 due 20 May 2026 — first urgency anchor for the demo timeline.

  • SourceCGST Act, 2017 + CGST Rules, 2017 · Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)
    gst.gov.in

Does GST Returns — GSTR-1, GSTR-3B & Annual Return apply to your business in Punjab?

FacetConditionApplies
State coverageCentral regulation: applies in all states and union territories
Sector coverageApplies across all sectorsDepends

Deadlines and penalty

Cadence
Monthly · Recurring
Next due
Due soon Next due 20 Oct 2026 (in 9 days)
Penalty for default
Late fee Rs 50/day (Rs 20/day for nil returns); interest @18% p.a. on tax dues.

The next date is worked out from today (India time) and the rule's statutory schedule; extensions notified by the government are not reflected.

Citations

  • SourceCGST Act, 2017 + CGST Rules, 2017 · Sec 37 (GSTR-1), Sec 39 (GSTR-3B), Sec 44 (Annual return)
    gst.gov.in

Related

GST Returns — GSTR-1, GSTR-3B & Annual Return in other states