GSTR-3B Due Date — Filing Calendar 2026-27
Due Date
20th of every month
What is GSTR-3B?
GSTR-3B is a monthly self-declared summary return filed by GST-registered taxpayers. It captures total outward supplies, inward supplies, ITC claimed, and net tax payable. Unlike GSTR-1, it does not contain invoice-level details. Tax must be paid by the due date to avoid interest.
Who files it?
All regular GST-registered taxpayers must file GSTR-3B — there is no turnover threshold. Taxpayers on the QRMP scheme file a quarterly version instead. Nil activity taxpayers must still file a nil GSTR-3B.
Late Fee & Penalty
Late fee: ₹50 per day (₹25 CGST + ₹25 SGST), capped at ₹10,000. For nil returns: ₹20 per day (₹10 CGST + ₹10 SGST), capped at ₹500. Additionally, interest at 18% p.a. is charged on the outstanding tax amount from the due date.
Frequently Asked Questions — GSTR-3B
What is the GSTR-3B due date for FY 2026-27?
GSTR-3B for regular taxpayers is due on the 20th of the following month. For example, GSTR-3B for June 2026 is due on 20th July 2026.
What is the late fee for GSTR-3B?
Late fee is ₹50 per day (capped at ₹10,000) for returns with tax liability. For nil returns, it is ₹20 per day capped at ₹500. Interest at 18% p.a. is charged separately on the unpaid tax.
Can GSTR-3B be revised?
GSTR-3B cannot be revised once filed. Any corrections need to be made in subsequent months through amended GSTR-1 entries. It is critical to ensure accuracy before filing.
What if I have no sales but have ITC to claim — must I file GSTR-3B?
Yes. GSTR-3B must be filed even for nil activity to avoid late fees. ITC can be carried forward by filing the return with zero outward supply.
Related Deadlines
GSTR-1
GSTR-1 monthly due date is the 11th of every month. Complete filing calendar, late fees, and who must file GSTR-1 for FY 2026-27.
GSTR-3B (Quarterly)
GSTR-3B quarterly due date for QRMP taxpayers: 22nd (Category 1 states) or 24th (Category 2 states) after quarter end. Complete calendar for FY 2026-27.
GSTR-9
GSTR-9 annual return due date is 31st December. Applicability, late fees, and what to reconcile in GSTR-9 for FY 2025-26.
GSTR-9C
GSTR-9C due date is 31st December for taxpayers with turnover above ₹5 crore. CA certification, filing requirements, and late fees for FY 2025-26.