Form / Return: GSTR-3B

Due Date: 20 May 2026

Who It's For: Monthly GST filers (turnover > ₹5 Cr or opted monthly)

Description:

• Monthly summary return + tax payment for April 2026
• Self-declared summary of outward/inward supplies and tax liability. QRMP taxpayers do NOT file GSTR-3B in May for April period they pay via PMT-06.

Late Fee / Penalty: ₹50/day (₹20/day nil), max ₹10,000 + 18% p.a. interest on unpaid tax