GSTR-3B Due Date Why It Matters
Every registered taxpayer under GST must file GSTR-3B — a monthly summary return. Missing the GSTR-3B due date can attract late fees, interest, and even block your e-way bills.
As per CBIC Notification No. 10/2017–Central Tax and subsequent updates, the standard GSTR-3B due date is 20th of the next month for most taxpayers. However, taxpayers with turnover up to ₹5 crore may follow a staggered schedule.
Latest GSTR-3B Due Dates (FY 2025–26)
| Aggregate Turnover | States Covered | Due Date |
|---|---|---|
| > ₹5 crore | All states | 20th of next month |
| ≤ ₹5 crore | Category A states (Chhattisgarh, MP, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TN, Telangana, Andhra Pradesh, others) | 22nd of next month |
| ≤ ₹5 crore | Category B states (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Delhi, Rajasthan, UP, Bihar, Jharkhand, Odisha, WB, NE States, UTs) | 24th of next month |
Source: CBIC Notifications & GSTN Portal
How to File GSTR-3B Correctly
Follow these steps to ensure error-free and timely filing:
- Step 1: Log in to GST Portal
- Step 2: Navigate to ‘Returns Dashboard’
- Step 3: Select the relevant period and open GSTR-3B
- Step 4: Enter outward, inward, ITC, and tax payable details
- Step 5: Save, preview, and pay tax liability
- Step 6: File with DSC/EVC and download the ARN
What if You Miss the GSTR-3B Due Date?
Missing the due date results in:
- Late Fee: ₹50 per day (₹20 if NIL return)
- Interest: 18% per annum on unpaid tax
- Compliance Block: E-way bill generation may be blocked
- Notices: Under Section 46 of CGST Act, 2017
💡 Expert Tip: File NIL GSTR-3B if there are no transactions — it prevents late fees piling up!
GSTR-3B Due Date Extension
The Government may extend deadlines due to natural calamities or technical glitches. Always check CBIC or Efiletax blog for the latest notifications.
FAQs on GSTR-3B Due Date
Q1. Can I revise GSTR-3B after filing?
No, GSTR-3B cannot be revised. Errors can be adjusted in the next month’s return.
Q2. Is GSTR-3B mandatory if no sales?
Yes, NIL return must be filed to stay compliant.
Q3. What if GST cash ledger has insufficient balance?
Deposit funds via challan before filing.
Final Thoughts
The GSTR-3B due date is non-negotiable for smooth GST compliance. Avoid penalties — file on time and stay hassle-free.
👉 Need help with GSTR-3B filing? Connect with our experts at Efiletax for quick and accurate GST compliance.
Summary
GSTR-3B due date is the 20th, 22nd, or 24th of the next month based on turnover and state. Timely filing avoids late fees, interest, and compliance issues. Learn key steps and stay updated with Efiletax.