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State-specific compliance

GSTR-3B Monthly Summary Return in Punjab

How GSTR-3B Monthly Summary 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

GSTR-3B Monthly Summary Return as it applies to businesses operating in Punjab. 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 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.

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 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 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