GSTR-3B: Due Date, Late Fee, Format, Return Filing, Eligibility, Rules

GSTR-3B is the summary return that taxpayers must file regularly to show details of sales, ITC claims, tax liability, refunds, etc recorded on their GSTIN. This article gives a comprehensive overview of GSTR-3B and its applicability. Clear provides an end-to-end GSTR-3B filing solution with advanced features for automating sales and ITC reconciliations, maximising ITC claims, Table-4 reporting, ITC offset, vendor communication and filing. Continue reading to know more about GSTR 3B.

Latest Updates

11th April 2025

1. GSTN issued an advisory on reporting values in Table 3.2 of GSTR-3B.
2. Starting from April 2025, the auto-populated values in Table 3.2 for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable.
3. Taxpayers would need to correct the incorrect values by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods. 

10th January 2025
Due Dates for filling of GSTR-1 and GSTR-3B (monthly and quarterly) for December 2024 were extended by two days as per the CGST notifications 01/2025 and 02/2025.

29th September 2024
As per the latest advisory from the GSTN, due to persistent demand from trade, the return data for July 2017 and August 2017 that was earlier archived on 1st August and on 1st September respectively has been restored until further notice. 

24th September 2024
As per the advisory from GST Network, on 01st October 2024, data of September 2017 shall be taken down from the GST portal in line with its data archival policy of saving data up to 7 years. 

What is GSTR 3B?

GSTR-3B is a self-declared summary GST return filed every month (quarterly for the QRMP scheme). Taxpayers need to report the summary figures of sales, ITC claimed, and net tax payable in GSTR-3B.

A separate GSTR-3B must be filed for every GSTIN

The GST liability must be paid on or before the date of filing GSTR-3B, earlier of its due date

The GSTR-3B once filed cannot be revised

Even in case of a zero liability, GSTR-3B must be compulsorily filed

Who should file GSTR 3B?

Every person who is registered under GST must file GSTR-3B.

However, the following registrants do not have to file GSTR-3B

Taxpayers registered under the Composition Scheme

Input service distributors

Non-resident suppliers of OIDAR service

Non-resident taxable persons

Late Fee & Penalty for GSTR-3B

A late fee is charged for filing GSTR-3B of a tax period after the due date. It is levied as follows:

Rs. 50 per day of delay

Rs. 20 per day of delay for taxpayers having nil tax liability for the month

In case the GST dues are not paid within the due date, interest at 18% per annum is payable on the amount of outstanding tax to be paid.

Due Dates for GSTR-3B Filing

Up to December 2019: The due date is 20th of the subsequent month

January 2020 onwards: The due dates have been staggered. It is either 20th of every month or 22nd/24th of the month following every quarter, for monthly and quarterly filers (as provided in the below image)*

Taxpayers opting for the QRMP scheme from 1st January 2021: The due date is 22nd or 24th of the month following every quarter, as per the State/UT of the principal place of business (list of States/UT given in the image).

The following are essential points to note:

Taxpayers must ensure to pay taxes and file GSTR-3B within the deadline.

The late filing of GSTR-3B attracts a late fee and interest at 18% per annum.

In case the tax was paid within the due date but the GSTR-3B was filed after the deadline, both late fees and interest will apply.

Taxpayers (including those not opting for the QRMP Scheme) filing quarterly GSTR-1 returns must still pay tax and file GSTR-3B every month.

GSTR-3B vs GSTR-2A & GSTR-2B: Comparison

Reconciliation of GSTR-2A (real-time update of ITC) and GSTR-2B (ITC statement for the month) with GSTR-3B is needed to:

Avoid notices due to excess input tax credit claims in GSTR-3B

Be informed if any genuine input tax credit is missed out on

Nudge the supplier to upload the invoice details in the GSTR-1, if not uploaded

Stay GST compliant and improve the GST compliance rating!

GSTR-3B vs GSTR-1: Comparison

Reconciliation of GSTR-1 with GSTR-3B is needed to:

Avoid interest & penalties due to the short payment of tax

Know if any invoice is missed out on or duplicated

Allow the recipient to claim an accurate input tax credit based on his GSTR-2A & GSTR-2B

Stay GST compliant and improve the GST compliance rating!

How to File GSTR-3B on Clear GST Software?

The advanced Clear GST solution provides an end-to-end filing of GSTR-3B at a PAN level across multiple GSTINs. It also provides its users with a smart error correction UI at every stage - upon importing of data, reconciliation/review, uploading prepared data onto the GSTN, and filing with the GSTN, for a quick, hassle-free, and accurate GSTR-3B filing experience.

With the advanced, enterprise-grade ClearGST solution, you can ensure a notice-free and compliant business! Here’re some exclusive features for GSTR-3B you must not miss exploring on the platform-

PAN-level, end-to-end GSTR-3B filing reduces time spent on filing by over 70%.

Enjoy a single file import of all docs for preparing sales and purchase data.

Proactively address errors with our smart error correction on UI, such as the ingestion duplicate warning layer, mismatch in tax rate vs tax amount, and invalid customer GSTINs.

Pre-upload GSTR-3B validations such as GSTR-1 vs GSTR-3B validation, past GSTR-3B validation, and GSTR-2B vs purchase reconciliation checks.

Comprehensive reporting dashboard for GSTR-1 vs GSTR-3B vs SR & GSTR-2B vs GSTR-3B vs PR.

Claim only accurate ITC with Table 4 automation as per the latest GSTR-3B and ITC claim norms.

Below is an overview of steps to file GSTR-3B on Clear GST solution-