GSTR-3B Due Date for Specified States and Union Territories (Monthly/QRMP Filers)

GSTR-3B is a self-declared summary GST return through which registered taxpayers report their outward supplies, input tax credit (ITC), tax liability, and tax payment for a tax period. Timely filing is essential to avoid late fees, interest, and compliance issues.

Who Does This Due Date Apply To?

The 22nd of the succeeding month is the prescribed due date for filing GSTR-3B by Quarterly Return Monthly Payment (QRMP) taxpayers (aggregate turnover up to ₹5 crore, subject to eligibility) whose principal place of business is located in the following States and Union Territories:

• Chhattisgarh

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• Madhya Pradesh

• Gujarat

• Maharashtra

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• Karnataka

• Goa

• Kerala

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• Tamil Nadu

• Telangana

• Andhra Pradesh

• Dadra and Nagar Haveli and Daman and Diu

• Puducherry

• Andaman and Nicobar Islands

• Lakshadweep

Taxpayers registered in these jurisdictions should ensure that GSTR-3B is filed on or before the applicable due date to remain compliant with GST requirements. The staggered due date system was introduced to distribute return filing traffic on the GST portal and improve system efficiency. (Press Information Bureau)

What is GSTR-3B?

GSTR-3B is a summary GST return that includes:

• Details of outward taxable supplies

• Eligible Input Tax Credit (ITC)

• Tax liability under CGST, SGST/UTGST, IGST, and Cess

• Tax paid through electronic cash and credit ledgers

The return must be filed even if there are no business transactions during the tax period, by submitting a Nil GSTR-3B where applicable.

Key Points for Taxpayers

• Ensure all invoices are correctly reported in GSTR-1/IFF before filing GSTR-3B.

• Reconcile Input Tax Credit with auto-generated GST statements before claiming ITC.

• Pay GST liability before filing the return to avoid interest.

• File the return within the due date to avoid late fees and maintain compliance.

• Keep books of accounts and supporting documents updated for future GST audits and assessments.

Legal Framework

The requirement to furnish GSTR-3B is governed by Section 39 of the Central Goods and Services Tax Act, 2017 read with Rule 61 of the CGST Rules, 2017. The staggered due dates for specified States and Union Territories were introduced by the Government on the recommendations of the GST Council to facilitate smoother return filing. (Goods & Services Tax Council)

Conclusion

Timely filing of GSTR-3B is a critical GST compliance requirement. Businesses should reconcile their GST data, verify tax liabilities, and submit the return within the prescribed due date to avoid interest, late fees, and unnecessary notices.

For expert guidance on this topic, contact your tax professional today.

EXCERPT: GSTR-3B for eligible QRMP taxpayers in specified States and Union Territories is due on the 22nd of the succeeding month. Ensure timely GST compliance.

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