What is GSTR-3B? Filing Process, Due Date & Common Mistakes

GSTR-3B is a monthly self-declaration return that every regular GST taxpayer must file. Unlike GSTR-1 (which reports invoice-level details), GSTR-3B is a summary return for tax payment. It must be filed even if there are no transactions (NIL return).

Due Date

Monthly filers (turnover > ₹5 crore): 20th of the following month
QRMP scheme (turnover ≤ ₹5 crore): 22nd or 24th of the month after quarter end (state-based)

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