GST Summary Return
GSTR-3B Due Date Checker
Find the exact statutory due date for filing your monthly or quarterly summary return Form GSTR-3B, segregated by Category 1 and Category 2 States under the QRMP scheme, along with late fee caps and Section 50 interest calculations.
Taxpayer Category GST Self-Assessment
Cat 1: MH, GJ, KA, TN, AP, TG, KL, GA, etc. Cat 2: DL, HR, UP, PB, RJ, WB, etc.
Filing Timelines
Summary Return
Statutory Deadline
20th of succeeding month
Statutory Interest Rate:
18% p.a. under Section 50
Statutory Late Fee:
₹50/day (₹20/day for NIL returns)
Staggered Due Dates:
Under the QRMP scheme, to prevent server congestion on the GST portal, GSTR-3B quarterly deadlines are split: 22nd for Category 1 States and 24th for Category 2 States.
Tax Liability & Late Fee Provisions
Tax must be discharged through the Electronic Cash Ledger and credit set off from the Electronic Credit Ledger while filing GSTR-3B. Interest is levied under Section 50 strictly on the net cash tax liability if returns are delayed.