Complete GSTR-3B filing calendar for FY 2024-25. Know your monthly and quarterly due dates, late fees, and tips to never miss a GST return deadline.
GSTR-3B is the monthly summary return that every registered GST taxpayer must file. Missing the due date means late fees and interest charges that eat into your profits. This guide gives you the complete GSTR-3B due dates for FY 2024-25 so you can plan ahead and never miss a deadline.
What is GSTR-3B?
GSTR-3B is a self-declaration monthly return that summarizes your outward supplies (sales), inward supplies (purchases), input tax credit claimed, and tax liability for the month. It's simpler than GSTR-1 and focuses on the payment of tax.
- Monthly summary of all GST transactions
- Declare outward and inward supplies
- Claim Input Tax Credit (ITC)
- Pay net GST liability
- Filed by 20th of the following month (for most taxpayers)
GSTR-3B Due Dates for FY 2024-25 (Monthly Filers)
For taxpayers with annual turnover above ₹5 crore, GSTR-3B must be filed monthly by the 20th of the following month.
- April 2024: Due by 20th May 2024
- May 2024: Due by 20th June 2024
- June 2024: Due by 20th July 2024
- July 2024: Due by 20th August 2024
- August 2024: Due by 20th September 2024
- September 2024: Due by 20th October 2024
- October 2024: Due by 20th November 2024
- November 2024: Due by 20th December 2024
- December 2024: Due by 20th January 2025
- January 2025: Due by 20th February 2025
- February 2025: Due by 20th March 2025
- March 2025: Due by 20th April 2025
GSTR-3B Due Dates for Quarterly Filers (QRMP Scheme)
For taxpayers with annual turnover up to ₹5 crore who opted for QRMP scheme, GSTR-3B is filed quarterly. Due dates depend on your state category.
Category 1 States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar, Lakshadweep Category 2 States: All other states and union territories
- Q1 (Apr-Jun 2024): Category 1 - 22nd July 2024 | Category 2 - 24th July 2024
- Q2 (Jul-Sep 2024): Category 1 - 22nd October 2024 | Category 2 - 24th October 2024
- Q3 (Oct-Dec 2024): Category 1 - 22nd January 2025 | Category 2 - 24th January 2025
- Q4 (Jan-Mar 2025): Category 1 - 22nd April 2025 | Category 2 - 24th April 2025
Late Fees for Missing GSTR-3B Due Date
Filing GSTR-3B after the due date attracts late fees and interest. Here's what you'll pay for delays.
- Late fee: ₹50 per day (₹25 CGST + ₹25 SGST)
- For NIL returns: ₹20 per day (₹10 CGST + ₹10 SGST)
- Maximum late fee: ₹10,000 per return (₹5,000 each for CGST and SGST)
- Interest: 18% per annum on tax liability for the delay period
- Interest is calculated from the day after the due date
Who Must File GSTR-3B?
- All regular GST registered taxpayers
- Casual taxable persons
- SEZ developers and units
- Input Service Distributors
- Taxpayers who opted out of Composition Scheme
- E-commerce operators
Who is Exempt from GSTR-3B?
- Composition scheme taxpayers (they file CMP-08)
- Non-resident taxable persons (they file GSTR-5)
- TDS deductors (they file GSTR-7)
- TCS collectors (they file GSTR-8)
- Taxpayers with UIN registration
Tips to Never Miss GSTR-3B Due Date
- Set calendar reminders 5 days before due date
- Maintain daily records of sales and purchases
- Reconcile GSTR-2A/2B with your purchase records
- Keep all invoices organized digitally
- File at least 2-3 days before deadline to avoid server issues
- Use accounting apps that track GST automatically
- Consider hiring a GST professional for complex businesses
Pro Tip: The GST portal often faces heavy traffic on due dates. File early to avoid last-minute technical issues!
Information Needed for GSTR-3B Filing
Before you sit down to file, gather this information to complete your GSTR-3B smoothly.
- Total outward supplies (taxable + exempt + nil-rated)
- Inter-state and intra-state supply breakup
- Details of inward supplies liable to reverse charge
- Input tax credit available and eligible
- Previous period's credit carried forward
- Tax already paid through ITC or cash
- Interest and late fee (if any)
- Bank account details for refund (if applicable)
Common GSTR-3B Filing Mistakes
- Mismatch between GSTR-1 and GSTR-3B figures
- Claiming ineligible ITC
- Not reversing ITC for blocked credits
- Wrong bifurcation of inter-state and intra-state supplies
- Not including reverse charge liability
- Ignoring credit notes and debit notes
- Filing with nil returns when there's actual liability
QRMP Scheme: Monthly Payment Rules
Even if you file GSTR-3B quarterly under QRMP, you must pay tax monthly using PMT-06 challan.
- First month payment: By 25th of second month
- Second month payment: By 25th of third month
- Third month: Pay balance while filing quarterly GSTR-3B
- Payment methods: Fixed sum or self-assessment
- No late fee for PMT-06, but interest applies on short payment
Track Your GST with KhataGO
KhataGO automatically tracks all your taxable transactions via WhatsApp. Every sale and purchase you record is categorized by GST rate, making your GSTR-3B filing preparation effortless.
- Record sales with GST: "Sold 10000 to ABC Ltd with GST"
- Track purchases: "Bought stock 5000 from XYZ with 18% GST"
- Get monthly GST summary on demand
- Export GST-ready data for your CA
- Never lose track of Input Tax Credit
Start tracking your GST transactions today with KhataGO. Get automated reminders before GSTR-3B due dates and have your data ready for filing!
Quick Reference: 2024-25 GSTR-3B Calendar
Save this calendar and set your reminders. Remember, planning ahead is the best way to avoid late fees and stay GST compliant throughout the year.