GSTR-3B Due Dates 2026: Complete Filing Calendar

What is GSTR-3B?

GSTR-3B is your summary GST return where you declare your total output tax liability, claim your input tax credit, and pay the net GST to the government. Unlike GSTR-1 which reports invoice-level details, GSTR-3B is a consolidated summary return.

This is the return where money actually changes hands. When you file GSTR-3B, you pay the difference between the GST you collected from customers and the ITC you are entitled to claim. Getting the timing right is critical — file late and you face penalties plus 18% interest on outstanding tax.

Who Must File GSTR-3B?

Every person registered under GST must file GSTR-3B, including:

• Regular taxpayers (businesses, freelancers, professionals)
• Casual taxable persons
• SEZ developers and SEZ units
• Non-resident taxable persons (GSTR-5 is primary, but GSTR-3B may apply)

Even if you have zero transactions in a month, you must file a nil GSTR-3B. Skipping nil returns leads to late fees and can block your ability to file future returns.

GSTR-3B Monthly Due Dates: FY 2026-27

For taxpayers with aggregate turnover exceeding ₹5 crore, or those who have opted out of QRMP, GSTR-3B must be filed by the 20th of the following month.

GSTR-3B Quarterly Due Dates (QRMP Scheme)

Under the QRMP scheme (turnover up to ₹5 crore), GSTR-3B is filed quarterly. The due date depends on your state:

• Category 1 (22nd): Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep
• Category 2 (24th): All other states and union territories including Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi

What to Report in GSTR-3B

GSTR-3B has six tables covering all aspects of your GST liability:

• Table 3.1: Outward supplies — taxable, zero-rated, nil-rated, and exempt
• Table 3.2: Inter-state supplies to unregistered persons and composition dealers
• Table 4: Eligible ITC — from imports, domestic purchases, and reversals
• Table 5: Exempt, nil-rated, and non-GST inward supplies
• Table 5.1: Interest and late fee payable
• Table 6: Payment of tax — IGST, CGST, SGST, and Cess with cash and ITC breakup

How ITC Claiming Works in GSTR-3B

Table 4 of GSTR-3B is where you claim your input tax credit. The values here should match your GSTR-2B auto-drafted statement. Key points:

• Only claim ITC that appears in your GSTR-2B — this means your supplier must have filed their GSTR-1
• ITC for a month can only be claimed if you file GSTR-3B by the due date of September of the following year
• Reverse any ineligible ITC (personal use, blocked credits under Section 17(5))
• Reconcile your purchase register with GSTR-2B before filing to avoid mismatches

Sahaj automatically tracks your eligible ITC from scanned receipts and shows you the exact amount to claim in Table 4, making GSTR-3B filing straightforward.

Tips to File GSTR-3B on Time

• File GSTR-1 first: Your GSTR-1 data auto-populates liability in GSTR-3B. File it by the 11th to give yourself time.
• Reconcile ITC by the 15th: Compare your books with GSTR-2B and resolve mismatches before the 20th.
• Keep cash ready: Calculate your net tax liability in advance. Insufficient balance in the electronic cash ledger will delay filing.
• Set a reminder for the 17th: Three days buffer ensures you have time to fix any issues.
• Never skip nil returns: Even zero-transaction months require filing. Non-filing blocks future returns and attracts late fees.

Key Takeaways

• GSTR-3B is due on the 20th of the following month for monthly filers
• QRMP quarterly filers have staggered dates: 22nd or 24th depending on state
• This is the return where you actually pay GST — late filing means interest at 18% p.a.
• Always reconcile ITC with GSTR-2B before filing
• File GSTR-1 first to leverage auto-population of GSTR-3B
• Track your GST position in real time with Sahaj to avoid last-minute surprises

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