GSTR-3B Filing: Complete Guide to Due Dates and Process#
What is GSTR-3B?#
GSTR-3B is a monthly self-declaration return that summarizes:
- Outward supplies made
- Input Tax Credit claimed
- Tax payable
- Tax paid
It must be filed even if there are no transactions.
Due Dates#
| Filers | Due Date |
|---|---|
| Monthly filers | 20th of next month |
| Quarterly filers (QRMP) | 22nd/24th of month after quarter |
How to File GSTR-3B#
- Login to GST Portal (gst.gov.in)
- Go to Returns Dashboard
- Select GSTR-3B
- Fill details of outward supplies
- Claim ITC
- Pay tax liability
- Submit return
Payment Process#
Tax liability is settled by first utilizing the Electronic Credit Ledger (available Input Tax Credit) and then the Electronic Cash Ledger (cash deposited via challan) for any remaining balance.
Penalty for Late Filing#
- Rs 50 per day (Rs 25 CGST + Rs 25 SGST)
- Maximum penalty: Rs 10,000
- Interest @ 18% on late payment
Key Points#
- File even with nil transactions
- Last date is strict - no extension
- Pay tax even if return not filed
- Use ICEGATE for quick filing
Common Mistakes to Avoid#
- Wrong tax liability calculation
- Missing to claim legitimate ITC
- Not filing nil returns
- Incorrect HSN codes