Due Dates GSTR-3B (Monthly) — GST Summary Return
GSTR-3B (Monthly) — GST Summary Return
CGST Act 2017
Monthly GST summary return with tax payment. Due 20th of the following month for turnover > ₹5 Cr.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 20th of following month | s.47 CGST: ₹50/day (taxable) or ₹20/day (nil) | Monthly filers with AATO > ₹5 Cr in the preceding FY file by the 20th; QRMP quarterly filers by the 22nd (Category-1 states) or 24th (Category-2 states) of the month after the quarter (Rule 61 CGST Rules 2017). |
| FY 2025-26Current | 20th of following month | s.47 CGST + Notification 19/2021-CT (01.06.2021): ₹50/day (₹25 CGST + ₹25 SGST); nil ₹20/day (₹10+₹10); caps ₹2,000/₹5,000/₹10,000 per return by AATO slab (nil ₹500) | Same structure as FY 2024-25. QRMP scheme filers: 22nd/24th after quarter end. |
| FY 2026-27 | 20th of following month | s.47 CGST + Notification 19/2021-CT (01.06.2021): ₹50/day (₹25+₹25); nil ₹20/day (₹10+₹10); caps ₹2,000/₹5,000/₹10,000 per return by AATO slab (nil ₹500) | Verify any Budget 2026 changes. |
FY-specific notes
FY 2024-25: Monthly filers with AATO > ₹5 Cr in the preceding FY file by the 20th; QRMP quarterly filers by the 22nd (Category-1 states) or 24th (Category-2 states) of the month after the quarter (Rule 61 CGST Rules 2017).
FY 2025-26: Same structure as FY 2024-25. QRMP scheme filers: 22nd/24th after quarter end.
FY 2026-27: Verify any Budget 2026 changes.
GSTR-3B due dates for Category 1 vs Category 2 states differ. Monthly filers with AATO > ₹5 Cr in the preceding FY file by 20th; others by 22nd/24th. Verify your state category on the GSTN portal.
Interactive tools for this compliance
Late fee calculator
Calculate the related statutory fee for this obligation.
Section 47 CGST — Late Fee for GSTR-3B (Monthly Tax Return) →