# 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). > 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). Source: CGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT, Rule 61(5) (https://www.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. Source: CGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT, Rule 61(5) (https://www.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: Next due 20 Oct 2026 (in 9 days) [Due soon] - 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 - CGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT, Rule 61(5): https://www.gst.gov.in/ ## GSTR-3B Monthly Summary Return by state - [Andhra Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/andhra-pradesh) - [Arunachal Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/arunachal-pradesh) - [Assam](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/assam) - [Bihar](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/bihar) - [Chhattisgarh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/chhattisgarh) - [Goa](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/goa) - [Gujarat](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/gujarat) - [Haryana](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/haryana) - [Himachal Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/himachal-pradesh) - [Jharkhand](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/jharkhand) - [Karnataka](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/karnataka) - [Kerala](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/kerala) - [Madhya Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/madhya-pradesh) - [Maharashtra](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/maharashtra) - [Manipur](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/manipur) - [Meghalaya](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/meghalaya) - [Mizoram](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/mizoram) - [Nagaland](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/nagaland) - [Odisha](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/odisha) - [Punjab](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/punjab) - [Rajasthan](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/rajasthan) - [Sikkim](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/sikkim) - [Tamil Nadu](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/tamil-nadu) - [Telangana](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/telangana) - [Tripura](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/tripura) - [Uttar Pradesh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/uttar-pradesh) - [Uttarakhand](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/uttarakhand) - [West Bengal](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/west-bengal) - [Andaman & Nicobar Islands](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/andaman-and-nicobar) - [Chandigarh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/chandigarh) - [Dadra & Nagar Haveli and Daman & Diu](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/dadra-and-nagar-haveli-and-daman-and-diu) - [Delhi (NCT)](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/delhi) - [Jammu & Kashmir](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/jammu-and-kashmir) - [Ladakh](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/ladakh) - [Lakshadweep](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/lakshadweep) - [Puducherry](https://luckpanda.app/compliance/glossary/gstr-3b-monthly/puducherry) Check this for your business: https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22GSTR-3B%20Monthly%20Summary%20Return%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F The Compliance module: https://luckpanda.app/modules/compliance ## For AI agents This page (https://luckpanda.app/compliance/glossary/gstr-3b-monthly) is part of LuckPanda's public compliance reference for Indian businesses: one compliance rule with its applicability, next due date and official citation. Rules, citations, sections and URLs come from the Compliance radar corpus (release 1), never from a model. Due dates are computed from today in India time. Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act. - **Check a specific business:** send the person to https://luckpanda.app/compliance/radar/start?q=I%20need%20to%20track%20%22GSTR-3B%20Monthly%20Summary%20Return%22%20compliance%20deadlines.%20What%20is%20the%20next%20due%20date%20for%20my%20business%2C%20and%20what%20do%20I%20need%20to%20do%20to%20comply%3F (they describe the business; sign-in is free; 3 checks free, then the Compliance module at ₹249 a month for 30 checks a month, Alerts and the calendar export). Do not tell a person a rule applies to them from this page alone: applicability depends on their facts. - **Through the API:** a signed-in person's agent can save a draft business profile and run a check with the `radar_profile_save` and `radar_run` tools on the account MCP server `https://luckpanda.app/mcp` (agent key). Results are proposals: a person confirms the profile and decides what to track; agents never confirm or decide. - **No-auth MCP server:** `https://luckpanda.app/mcp/public` (documents and calculators). Site index for language models: https://luckpanda.app/llms.txt. - **Markdown:** every page under https://luckpanda.app/compliance has a Markdown twin: append `.md` to its path (https://luckpanda.app/compliance.md for the hub).