Latest Updates

From the February 2026 tax period onwards, the GST Portal auto-populates the “Tax Liability Breakup, As Applicable” in GSTR-3B for any interest or tax liability belonging to previous tax period but being discharged in the current tax period’s GSTR-3B. The taxpayers must open the “Tax Liability Breakup, As Applicable” tab on the payment page and click “SAVE” within the tab for filing during the current reform cycle. 

GSTR-3B is a mandatory monthly self-declaration return, filed by most GST-registered taxpayers to summarize outward supplies (sales), inward supplies (purchases), Input Tax Credit (ITC) claims, and pay tax liabilities. It is essentially a “summary return” due by the 20th of the following month, distinct from invoice-level reports like GSTR-1

GSTN has given a new advisory on reporting in Table 3.2 of GSTR-3B dated 5 December 2025. From November 2025 tax period, auto-populated values in Table 3.2 (inter-state supplies to unregistered persons, composition taxpayers, UIN holders) from GSTR-1/1A/IFF become non-editable in GSTR-3B and filing must use system-generated values only.

Rectification: Amend via GSTR-1A for the same period (updates Table 3.2 instantly before GSTR-3B filing) or through subsequent GSTR-1/IFF filings. No cut-off for GSTR-1A before GSTR-3B submission.

Best Practice: Report accurately in GSTR-1/1A/IFF upfront and review drafts to avoid amendments.

Who should File GSTR 3B?

1. Regular GST Registered Taxpayers

All normal registered taxpayers under GST must file GSTR-3B every month.

This includes:

• Businesses registered under regular scheme
• Companies, firms, proprietorships, LLPs, etc.
• Service providers
• Traders and manufacturers

2. Composition Scheme Taxpayers (Special Case)

Taxpayers registered under the Composition Scheme DO NOT file GSTR-3B.

Instead, they file:

• CMP-08 (Quarterly)
• GSTR-4 (Annual)

3. Casual Taxable Persons

Businesses that occasionally supply goods/services (like exhibition stalls or seasonal businesses) must file GSTR-3B for the period of registration.

4. Input Service Distributors (ISD)

ISD does not file GSTR-3B.
They file GSTR-6 instead.

5. Non-Resident Taxable Persons

They must file GSTR-5, not GSTR-3B.

ho Does NOT File GSTR-3B?

The following are exempt from filing GSTR-3B:

• Composition Dealers
• ISD (Input Service Distributor)
• Non-Resident Taxable Person
• Persons liable to deduct TDS (file GSTR-7)
• Persons liable to collect TCS (file GSTR-8)

GSTR-3B Due Dates

The GSTR-3B due date is the 20th of the following month. However, a quarterly GSTR-3B must be filed by the 22nd or 24th of the month following the quarter, depending on the state or UT that the business is operating. Taxpayers cannot file their GSTR-3B after the expiry of a period of three years from the due date of furnishing of such tax period’s GSTR-3B from the July 2025 tax period onwards.

• Up to December 2019: The due date is 20th of the subsequent month
• January 2020 onwards: The due dates have been staggered. It is either 20th of every month or 22nd/24th of the month following every quarter, for monthly and quarterly filers (as provided in the below image)*
• Taxpayers opting for the QRMP scheme from 1st January 2021: The due date is 22nd or 24th of the month following every quarter, as per the State/UT of the principal place of business

The following are essential points to note:

• Taxpayers must ensure to pay taxes and file GSTR-3B within the deadline.
• The late filing of GSTR-3B attracts a late fee and interest at 18% per annum.
• In case the tax was paid within the due date but the GSTR-3B was filed after the deadline, both late fees and interest will apply.
• Taxpayers those not opted for the QRMP Scheme must file GSTR-3B every month.

Late Fee for Delay in Filing GSTR-3B

Late fee is charged per day of delay under CGST & SGST Acts.

A. Normal Return (Tax Liability exists)

• ₹25 per day (CGST)
• ₹25 per day (SGST)
  Total = ₹50 per day

B. NIL Return (No tax liability)

• ₹10 per day (CGST)
• ₹10 per day (SGST)
  Total = ₹20 per day

Maximum Late Fee

Late fee is auto-calculated in GST portal and must be paid in cash.

Interest on Late Payment of Tax

If tax is paid late, interest is applicable:

18% per annum

• On outstanding tax liability
• Calculated from due date till date of payment

24% per annum

• If wrongly availed or excess ITC is utilized

Interest is calculated on a daily basis.

Other Consequences

• GST portal blocks filing of next return
• E-way bill generation may be blocked
• ITC of buyers may get impacted
• Continuous default may lead to cancellation of GST registration

Example

If tax payable = ₹1,00,000
Delay = 10 days

Late Fee = 10 × ₹50 = ₹500
Interest = ₹1,00,000 × 18% × 10/365 ≈ ₹493

Frequently Asked Questions

I have no sales or purchase in a month. Should I still file GSTR-3B?

Yes, GSTR-3B has to be filed by every registered person even if there are no transactions in a month.

Should I provide invoice-wise details on the return?

Only consolidated numbers are required in GSTR-3B. Invoice-wise breakup is not required.

Difference between GSTR-1 & GSTR-3B?

You have to report all the sales detail in GSTR-1, whereas you have to report summarised figures of sales, ITC claimed, and net tax payable in GSTR-3B return.

Difference between GSTR-3 & GSTR-3B?

Initially, the government planned to implement the GSTR-3 return as an auto-populated return based on GSTR-1 & GSTR-2 data. However, the government kept GSTR-3 on hold due to implementation issues and replaced it with GSTR-3B, a self-declared summary return.

I have 2 GST Identification numbers. One in Delhi and the other in Assam. Can I file 1 GSTR-3B for both registrations?

No. GSTR-3B has to be filed for every GSTIN separately. The returns cannot be clubbed.