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) | Applicable for monthly filers (turnover > ₹5 Cr in previous FY). States categorised as Cat-1 and Cat-2 may have different dates (22nd/24th) — VERIFY. |
| FY 2025-26Current | 20th of following month | s.47 CGST — VERIFY current notification cap | Same structure as FY 2024-25. QRMP scheme filers: 22nd/24th after quarter end. |
| FY 2026-27 | 20th of following month | s.47 CGST — VERIFY | Verify any Budget 2026 changes. |
FY-specific notes
FY 2024-25: Applicable for monthly filers (turnover > ₹5 Cr in previous FY). States categorised as Cat-1 and Cat-2 may have different dates (22nd/24th) — VERIFY.
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.
⚠ VERIFY
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) →