CGST Act, 2017 · Section 39 r/w Rule 61 · CBIC / GST Council · Monthly
Due 2 November 2026(20th of the following month)
Demo / Awaiting source verificationWhat it is
GSTR-3B is a consolidated monthly summary return through which a registered person declares outward supplies, input tax credit claimed and the net tax paid for the tax period.
Who must comply
Every registered regular taxpayer (including SEZ units and SEZ developers), other than composition dealers, ISD, non-resident taxable persons and TDS/TCS deductors.
What to file
Summary of outward taxable supplies, inward supplies liable to reverse charge, eligible ITC, exempt/nil-rated inward supplies, interest and late fee, and payment of tax through cash and credit ledgers.
Penalty for delay
Late fee of Rs. 50 per day (Rs. 20 per day for nil returns) subject to prescribed caps, plus interest at 18% p.a. on the net cash tax liability.
Applicability
Regular taxpayers filing monthly returns
Applicable taxpayers
Regular taxpayers
AI Verified Summary · AI-generated summary based on official source
Rule 61 read with Section 39 requires the monthly summary return in FORM GSTR-3B to be furnished on or before the 20th day of the month succeeding the tax period, with staggered dates notified for certain taxpayer categories.
AI confidence 93% · Cross-checked against the official document listed above.
29 September 2026
Staggered due dates retained for taxpayers with turnover up to Rs. 5 crore.
Ref: Notification No. 12/2026-CT
26 April 2026
Auto-population of ITC from GSTR-2B made non-editable beyond tolerance limits.
Ref: Circular No. 205/2025-GST
What changed? The tax liability auto-populated from GSTR-1/IFF in Table 3 of GSTR-3B is proposed to become non-editable; corrections must be routed through GSTR-1A.
Effective from
24 November 2026
Published
1 November 2026
Source
CBIC / GSTN
Last verified: Verified 2h ago
