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Central regulation

GSTR-3B Monthly Summary Return

Every GST-registered taxpayer must file a monthly summary return (GSTR-3B) disclosing outward supplies, ITC claimed and tax payable. Due on the 20th of the following month (22nd/24th for quarterly QRMP filers, based on state group).

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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

Every GST-registered taxpayer must file a monthly summary return (GSTR-3B) disclosing outward supplies, ITC claimed and tax payable. Due on the 20th of the following month (22nd/24th for quarterly QRMP filers, based on state group).

  • SourceCGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT · Rule 61(5)
    gst.gov.in

What it means in practice

GSTR-3B Monthly Summary Return is administered by Goods and Services Tax Network (GSTN) / CBIC. The obligation is grounded in CGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT (Rule 61(5)).

QRMP scheme allows quarterly filing for taxpayers with aggregate turnover up to Rs 5 crore; pay tax monthly via PMT-06.

  • SourceCGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT · Rule 61(5)
    gst.gov.in

Triggers (applicability conditions)

Compliance radar in LuckPanda checks these conditions against a business profile to decide whether this rule applies.

  • gst_registered=true

Deadlines and penalty

Cadence
Monthly · Recurring
Next due
Due soon Next due 20 Oct 2026 (in 9 days)
Penalty for default
Late filing: Rs 50/day (Rs 20/day for nil return), capped at Rs 5,000 per return + 18% interest on unpaid tax.

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 Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT · Rule 61(5)
    gst.gov.in

GSTR-3B Monthly Summary Return by state