Monthly Summary Return + Tax Payment
Self-declared monthly summary of outward supplies, inward supplies, ITC and tax payable.
Who files
Every regular GST taxpayer.
Due date
20th of next month
Penalty
₹50-100/day late fee + 18% per annum interest on tax delay.
Filed on
gst.gov.in
GSTR-3B is the consolidated monthly tax-payment return. Captures total outward + inward supplies, ITC claimed, tax paid. Due 20th of next month (or staggered for QRMP). Late filing attracts ₹50-100/day late fee + 18% interest on unpaid tax.
3.1: Outward supplies + inward supplies under reverse charge
3.2: Inter-state supplies to unregistered + composition + UIN
4: ITC available + ineligible
5: Exempt + nil-rated supplies
6.1: Payment of tax
Since 1 Jan 2022 — no. GSTR-1 must be filed first; otherwise GSTR-3B is blocked.
18% per annum interest applies from day 1 of delay. Plus the late filing fee until you actually file.
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