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State-specific compliance

GSTR-3B Monthly Summary Return in Jammu & Kashmir

How GSTR-3B Monthly Summary Return applies to a business operating in Jammu & Kashmir, 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

GSTR-3B Monthly Summary Return as it applies to businesses operating in Jammu & Kashmir. 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 a central regulation that applies uniformly across India, including Jammu & Kashmir. In Jammu & Kashmir, the day-to-day administering authority and the office where filings are submitted will be the Jammu & Kashmir State GST Department alongside the central jurisdictional CGST officer.

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

Does GSTR-3B Monthly Summary Return apply to your business in Jammu & Kashmir?

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 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

Related

GSTR-3B Monthly Summary Return in other states