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GSTR 3B Due Date Return Filing For October 2024

GSTR 3B Due Dates 2018

A list of forms for GST filing has been introduced by the Central Board of Excise and Customs (CBEC). GSTR 3B is the return summary that the assesses are mandated to file regularly to present the details of sales, ITC claims, tax liability, refunds, etc recorded on their GSTIN. Amongst the whole lot, Form GSTR 3B is crucial if you are enrolled under the GST regime. Beyond forms such as GSTR-1, GSTR-2, and GSTR-3 that you would file in September need to file the GSTR 3B monthly. This blog provides complete information about the filing of GSTR 3b due date and monthly and quarterly details.

Overview of GSTR 3B Return Form

For taxpayers, Form GSTR-3B is a simplified summary return to declare and release their GST obligations for a particular tax duration. For each tax period regular assesses are mandated to file GSTR-3B returns specifying their summary GST liabilities. It is obligated for the taxpayer to report the summary numbers of sales, ITC claimed, and net tax payable in GSTR 3B.

Once you submit GSTR-1, GSTR-2, and GSTR-3 forms for the corresponding months, after filing of GSTR 3B then the income tax department will match your claims against your monthly transaction reports. You may suffer if they do not discover the details of the invoice matching the preliminary data that has been submitted by you. Therefore, ensure you pay attention to your GSTR 3B filing and review all the details thoroughly before hitting the submit button.

Below are some essential points to note:

Who Needs to File GSTR-3B Returns?

Every person must file GSTR-3B enrolled in GST. Even in regular intervals, the filing of these forms is obligatory whether your monthly transaction is nil or is not significant. But you are not needed to file GSTR 3B if you are an input service distributor, a composition dealer, a supplier of online information and database access or retrieval services (OIDAR), or a non-resident taxable Indian.

The below-mentioned registrants doe not required to file GSTR-3B

Latest Updates of GSTR 3B Return Filing Form

Complete Website with New ICAI CA India Logo”

    Due Dates for GST Return Filing for GSTR 3B

    For monthly filers, the last date to file Form GSTR-3B is the 20th day of the month following the tax period. The deadline for the quarterly filers as reported for distinct States/UTs, are the 22nd and 24th days of the month following the quarter. The deadline can be extended by the government to file Form GSTR-3B via a notification. A late fee along with the interest can be drawn for the late filing of GSTR-3B. 

    For the below important points mentioned things the assessee should be familiar:

    GSTR 3B Due Dates For October 2024

    Period (Monthly) Last Dates
    October 2024 20th November 2024
    September 2024 20th October 2024
    August 2024 20th September 2024
    July 2024 20th August 2024
    June 2024 20th July 2024
    May 2024 20th June 2024
    April 2024 20th May 2024
    March 2024 20th April 2024
    February 2024 20th March 2024
    January 2024 20th February 2024
    December 2023 20th January 2024
    November 2023 20th December 2023 December for Tamil Nadu State’s districts (Chennai, Tiruvallur, Chengalpattu, Kancheepuram) Read Notification
    October 2023 20th November 2023
    September 2023 20th October 2023
    August 2023 20th September 2023

    GSTR 3B Annual Turnover up to INR 5 Cr in Previous FY (but Opted Monthly Filing)

    Period (Monthly) Last Dates
    October 2024 20th November 2024
    September 2024 20th October 2024
    August 2024 20th September 2024
    July 2024 20th August 2024
    June 2024 20th July 2024
    May 2024 20th June 2024
    April 2024 20th May 2024
    March 2024 20th April 2024
    February 2024 20th March 2024
    January 2024 20th February 2024
    December 2023 20th January 2024
    November 2023 20th December 2023 December for Tamil Nadu State’s districts (Chennai, Tiruvallur, Chengalpattu, Kancheepuram) Read Notification
    October 2023 20th November 2023
    September 2023 20th October 2023
    August 2023 20th September 2023
    July 2023 20th August 2023
    June 2023 20th July 2023

    Annual Turnover Upto INR 5 Cr in Previous FY But Opted GSTR 3b Due Date For Quarterly Return

    Annual Turnover GSTR 3b Quarterly Due Date
    Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing

    State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)


    July-September 2024 – 22nd October 2024
    April-June 2023 – 22nd July 2024
    Jan-March 2024 – 22nd April 2024
    October-December 2023- 22nd January 2024

    State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)


    July-September 2024 – 24th October 2024
    April-June 2024 – 24th July 2024
    Jan-March 2024 – 24th April 2024
    October-December 2023- 24th January 2024

    What Are the Key Features of GSTR-3B?

    Difference Between GSTR-3B, GSTR 1, GSTR-2A, & GSTR-2B?

    GSTR 3BGSTR 2AGSTR 2BGSTR 1
    Self-declared summary return filed monthly, reflecting outward and inward supplies, tax liability, and ITC details.Self-declared summary returns filed monthly, reflecting outward and inward supplies, tax liability, and ITC details.Static ITC statement generated monthly, independent of suppliers’ actions, aiding in reconciling ITC claimed in GSTR-3B with available credits. Reconciliation ensures accurate ITC claims, compliance, and penalty avoidance.Details of outward supplies provided via the taxpayer, filed monthly/quarterly

    Read Alos: GSTR 1 Due Dates For Regular Taxpayers

    What is The method to Compute GST?

    The GST consolidates all other taxes, making manual calculations a complex endeavour. As an assessee while computing GST related to your GSTIN would required to follow a list of charges. Beginning from reverse charges, exempted supplies charges, and inter-state sales charges, along with the eligible and non-eligible ITC. Simply, your GST obligation is a total of GST subjected to get paid on reverse charge, inward supplies, and outward supplies.

    This amount is calculated separately for each month that you report using the GSTR 3B form and subsequently pay according to the specified due dates. You can also utilize a GST calculator to simplify and streamline your GST calculations.

    Steps to Download the Filed GSTR 3B Return from the GST Portal

    Through the GST portal Form, GSTR-3B can be filed in the return section. In the option of post-login mode, one can access it by clicking on the services > Returns > Returns Dashboard.  After choosing the fiscal year and tax period, Form GSTR-3B, (if applicable), for the provided period. 

    To download your GSTR-3B from the GST portal, follow these instructions.

    What You Need to Know About GSTR-3B

    Before discussing the last date for the GSTR-3B let’s learn what details this return comprises-

    On the monthly grounds, the form GSTR 3B is to be filed and the 20th day of the subsequent month is the last date for the submission of the same. For example, 20th February 2024 is the GSTR 3B last date for January 2024.

    GSTR 3B Penalties and Interest

    However, if there taxpayer fails to submit their return within the specified due dates mentioned earlier, they will incur a late fee of Rs. If applicable, 50 per day (Rs. 25 per day in CGST and Rs. 25 per day in SGST). Additionally, a late fee of Rs. 20 per day (Rs. 10 per day in each CGST and SGST) applies in cases of Nil tax liability. The interest can accrue to a maximum of Rs. 5000, calculated from the due date until the return submission date.

    Late GST Payment and Missing GST Return Due Date Penalty and Interest for GSTR-3B.

    1. In the state of tax liability, late fees for late filing of GSTR-3B are Rs 25 (CGST) and Rs 25 (SGST) i.e. Total of Rs 50 per day.
    2. In the state of nil liability, late fees for late filing of GSTR-3B are Rs 10 (CGST) and Rs 10 (SGST) i.e. Total of Rs 20 per day.
    3. The enrolled person who failed to submit the return in FORM GSTR-3B by the issued deadline for July 2017 to January 2020 and submits the said return between the dates of July 1, 2020, and September 30, 2020, will be charged a late fee.
    ParticularsLate fee payable
    In the case of Nil liability Nil
    In case any tax is payable
    Maximum cap of Rs 250 (CGST) and Rs 250 (SGST) that Rs 500 per return

    4. The person in point 3 is not eligible for an input tax credit for the years 2017–18 or 2018–19 because the deadline for both years has passed, necessitating full payment of taxes in cash.

    Licensed GST Taxpayers who do not pay their taxes by the due date that was postponed will also be required to pay a 9% annual late charge, which is just half the current interest rate of 18%.

    For instance, If you losses to pay your taxes on or before the due date, you will have to pay an additional 1000*09/100*1/365 = Rs. 0.24 per day without relaxation at 18% it was 1000*18/100*1/365 = Rs. 0.49 per day as the late fee, Intrest, or penalty.

    For more comprehensive information regarding GST interest, late fees, and penalties, you can find detailed resources at this location.

    However, if a taxpayer fails to submit their return within the specified due dates mentioned earlier, they will incur a late fee of Rs. If applicable, 50 per day (Rs. 25 per day in CGST and Rs. 25 per day in SGST). Additionally, a late fee of Rs. 20 per day (Rs. 10 per day in each CGST and SGST) applies in cases of Nil tax liability. The interest can accrue to a maximum of Rs. 5000, calculated from the due date until the return submission date.

    Recognizing the burden on taxpayers, both the Central Government and the GST council have taken steps to alleviate it. The first measure involves reducing the interest rate by half and waiving the late fees for GSTR 3B filings in August and September. It’s worth noting that if taxpayers have already paid late fees, the amount will be refunded to their ledger..

    Note: GSTR 3B Based On Categories Of Taxpayers

    Amidst the struggle faced by taxpayers in terms of GST filing, the tax administration has now decided to provide some relief in the form of extended due dates. The government has given three due dates for filing GSTR 3B.

    Taxpayers with an annual gross of Rs. 5 Cr or more (in the previous year) and from any part of the country are obliged to file the returns by the 20th of the relevant month without late fees.

    Similarly, taxpayers with an annual gross of less than 5 Cr and from 15 states are obliged to file returns by the 22nd of the relevant month.

    Lastly, taxpayers from 22 states with an annual gross of less than 5 Cr in the previous year are required to file the returns by the 24th of the relevant month. Official Press Release

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