GSTR-3B Due Date, Penalty and How to File
GSTR-3B (GSTR-3B summary return and tax payment (monthly)) applies to Private Limited Company, One Person Company (OPC) and LLP. Monthly summary return and tax payment by the 20th. Late fee Rs 50/day (Rs 20 nil); interest 18% a year on tax paid late. Source: cleartax.in/s/gstr-3b
GSTR-3B at a glance
- Form
- GSTR-3B
- Applies to
- Private Limited Company, One Person Company (OPC) and LLP
- Due date
- Monthly, by the 20th of the next month
- Category
- GST
- Filing portal
- GST Portal
- CA required
- Recommended (a CA/CS helps)
- Penalty / consequence
- Late fee Rs 50/day (Rs 20 nil); interest 18% a year on tax paid late.
Dates reflect Indian statute as of mid-2026 and are extension prone (the MCA and CBDT issue circulars). Always confirm with your CA before filing.
When GSTR-3B applies, and when you can skip it
You are GST-registered as a regular filer. QRMP taxpayers file GSTR-3B quarterly (22nd or 24th by state) and pay monthly via PMT-06 by the 25th.
Even with no sales or purchases, a NIL GSTR-3B is mandatory every period. Do not skip it. (Composition dealers file CMP-08 and GSTR-4 instead.)
GSTR-3B: frequently asked
What is the due date of GSTR-3B?+
GSTR-3B (GSTR-3B summary return and tax payment (monthly)) is due monthly, by the 20th of the next month.
Who needs to file GSTR-3B?+
GSTR-3B applies to Private Limited Company, One Person Company (OPC) and LLP. You are GST-registered as a regular filer. QRMP taxpayers file GSTR-3B quarterly (22nd or 24th by state) and pay monthly via PMT-06 by the 25th.
What is the penalty for late GSTR-3B?+
Late fee Rs 50/day (Rs 20 nil); interest 18% a year on tax paid late.
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