Monthly summary return with payment of GST: outward liability (auto-populated from GSTR-1/1A/IFF), ITC from GSTR-2B as shaped by IMS actions, reversals and interest.
- Who files
- Regular registered persons not in QRMP (compulsory once AATO exceeds Rs 5 crore). Not for composition taxpayers, ISD, non-resident persons, OIDAR suppliers, TDS deductors or TCS collectors. Nil return required.
- Applies to
- GST registrants, Companies, Partnership firms, LLPs, Individuals and HUFs
- When
- Monthly, by the 20th of the following month
- Form
- GSTR-3B
- Law
- Sections 39(1) and 39(7), CGST Act 2017; Rule 61(1)(i), CGST Rules 2017
Cost of a delay
Drag across the chart or use the slider to see the fixed cost on any day late.
CA$22.40 (Rs 1,500)
| Days late | 1 | 7 | 15 | 30 | 60 | 90 | 180 | 365 |
|---|---|---|---|---|---|---|---|---|
| Fixed cost, CAD | CA$0.75 | CA$5.23 | CA$11.20 | CA$22.40 | CA$44.79 | CA$67.19 | CA$134 | CA$149 |
| Fixed cost, INR | Rs 50 | Rs 350 | Rs 750 | Rs 1,500 | Rs 3,000 | Rs 4,500 | Rs 9,000 | Rs 10,000 |
- Plus interest 18% a year on the unpaid amount.
- E-way bill generation blocked after two missed returns (Rule 138E(b)).
- Registration liable to cancellation after six months of non-filing (Section 29(2)(c), Rule 21(h)).
- Best-judgment assessment after Section 46 notice (Section 62).
- Next GSTR-1 cannot be filed until this return is filed (Rule 59(6)).
- Return barred three years after its due date (Sections 37(5), 39(11), 44(2), 52(15)); portal unbarring application possible.
Legal basis of the penalty
Late fee under Section 47 as limited by Notifications 76/2018-CT and 19/2021-CT: Rs 50 per day combined (Rs 20 if nil), capped at Rs 500 (nil), Rs 2,000 (AATO up to Rs 1.5 crore), Rs 5,000 (Rs 1.5-5 crore) and Rs 10,000 (above Rs 5 crore). Interest at 18% p.a. under Section 50(1) on tax paid late. Two missed returns block e-way bills (Rule 138E(b)); six months of non-filing is a ground for cancellation (Rule 21(h)); Section 46 notice and best-judgment assessment under Section 62; barred after three years (Section 39(11)).
Notes and recent changes
2025-2026 portal changes: liability auto-populated from GSTR-1/1A/IFF is non-editable from the July 2025 period (filed Aug 2025) and Table 3.2 from the November 2025 period; from the January 2026 period system-computed interest in Table 5.1 is auto-populated in the next GSTR-3B and cannot be reduced; from the February 2026 period the 'tax liability breakup' must be confirmed before filing. ITC comes from GSTR-2B (generated on the 14th) after IMS accept/reject/pending actions, which can be taken until GSTR-3B is filed; credit notes may be kept pending for one period from the October 2025 period. The 57th GST Council (8 Oct 2026) recommended waiving the Section 39(1) return late fee for taxpayers with turnover up to Rs 5 crore if the return is filed by the end of the month in which it was due; not notified as of 14 Oct 2026. The 2025-07 override carries a 'states' key because it covered only five Maharashtra districts. State-specific extension (MH): 2025-07 moved to 2025-08-27. Notification 12/2025-Central Tax dated 20-08-2025 (heavy rains): applies ONLY to registered persons whose principal place of business is in Mumbai (City), Mumbai (Suburban), Thane, Raigad or Palghar districts of Maharashtra Notification 12/2025-Central Tax dated 20-08-2025 (heavy rains) extended the July 2025 return to 27-08-2025 only for monthly filers whose principal place of business is in the Mumbai (City), Mumbai (Suburban), Thane, Raigad or Palghar districts of Maharashtra; the calendar shows the general date.