GSTR-1 & GSTR-3B Filing: Due Dates, Late Fees & Corrections
Quick Answer
GSTR-1 (outward supply return) is governed by Section 37 of the CGST Act read with Rule 59, due on the 11th of the following month (monthly filers) or 13th of the month following the quarter (QRMP filers). GSTR-3B (summary return with tax payment) is governed by Section 39 read with Rule 61, due on the 20th of the following month (monthly filers) or 22nd/24th of the month following the quarter (QRMP filers). Neither return can be revised after filing — corrections are made through subsequent period returns. At Virtual Auditor, we handle return filing, error correction, and late fee optimisation for businesses across India.
Definition — GSTR-1 (Section 37): A monthly or quarterly return of outward supplies filed by every registered person (other than composition taxpayers, ISDs, NRTPs, and TDS/TCS persons). GSTR-1 captures invoice-wise details of all outward supplies: B2B invoices (with recipient GSTIN), B2C invoices (aggregated for small invoices, invoice-wise for inter-state invoices exceeding ₹2.5 lakh), exports, credit notes, debit notes, advances received, and HSN summary.
Definition — GSTR-3B (Section 39): A monthly or quarterly self-assessed summary return in which the taxpayer declares the summary of outward supplies, ITC claimed, and pays the net tax liability. GSTR-3B is the return through which actual tax payment is made — it feeds the electronic cash ledger and electronic credit ledger.
Due Dates: Complete Calendar
Monthly Filers (Turnover Exceeding ₹5 Crore)
| Return | Due Date | Section/Rule |
|---|---|---|
| GSTR-1 | 11th of the following month | Section 37, Rule 59 |
| GSTR-3B | 20th of the following month | Section 39, Rule 61 |
| GSTR-9 (Annual) | 31st December of the following FY | Section 44, Rule 80 |
Quarterly Filers — QRMP Scheme (Turnover Up to ₹5 Crore)
| Return / Payment | Due Date | Notes |
|---|---|---|
| IFF (Invoice Furnishing Facility) | 13th of months 1 and 2 of the quarter | Optional; for B2B invoices so buyers can claim ITC monthly |
| GST PMT-06 (Monthly tax payment) | 25th of months 1 and 2 of the quarter | Fixed sum method or self-assessment method |
| GSTR-1 (Quarterly) | 13th of the month following the quarter | Full quarter data including IFF invoices |
| GSTR-3B (Quarterly) | 22nd (Cat I states) or 24th (Cat II states) | Tax for month 3 paid here; months 1-2 via PMT-06 |
Category I states: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Puducherry, Daman and Diu, Dadra and Nagar Haveli. Category II: all other states and union territories.
GSTR-1: Table-Wise Breakdown
Table 4: B2B Invoices
All invoices issued to registered persons (B2B) are reported invoice-wise with the recipient’s GSTIN, invoice number, date, taxable value, and tax amount (IGST/CGST/SGST/Cess). These details auto-populate in the recipient’s GSTR-2B, forming the basis for their ITC claim. Accuracy in Table 4 is critical — errors here directly affect the buyer’s ITC.
Table 5: B2C (Large) Invoices
Inter-state B2C invoices where the invoice value exceeds ₹2.5 lakh are reported invoice-wise with the place of supply. This enables the department to verify that IGST has been correctly discharged for high-value inter-state B2C transactions.
Table 7: B2C (Others)
All other B2C supplies (intra-state B2C of any value, and inter-state B2C up to ₹2.5 lakh) are reported in an aggregated, rate-wise format. No invoice-level detail is required.
Table 6: Exports and Supplies to SEZ
Export invoices are reported with the shipping bill number and date. Exports with IGST payment and exports under LUT (Letter of Undertaking) are separately classified. Supplies to SEZ units/developers are also captured here. Accuracy in this table is essential for claiming IGST refunds on exports.
Table 9: Amendments
Corrections to previously filed GSTR-1 data are reported in Table 9. Table 9A covers amendment of B2B invoices, Table 9B covers amendment of credit/debit notes, and Table 9C covers amendment of B2C (large) and export invoices. The original invoice details and the revised details must both be furnished.
Table 12: HSN Summary
HSN-wise summary of outward supplies. For turnover up to ₹5 crore, 4-digit HSN is required. For turnover exceeding ₹5 crore, 6-digit HSN is mandatory. This table is used for classification verification and sectoral analysis by the department.
GSTR-3B: Table-Wise Breakdown
Table 3.1: Outward Supplies
Summary of all outward supplies classified into: (a) taxable supplies (other than reverse charge and zero-rated), (b) zero-rated supplies (exports and supplies to SEZ), (c) supplies on which tax is to be paid by the recipient under reverse charge, (d) exempt and nil-rated supplies, and (e) non-GST outward supplies. The taxable value and tax amounts must match the GSTR-1 data for the same period.
Table 3.2: Inter-State Supplies to Unregistered Persons and Composition Dealers
Place of supply-wise details of inter-state supplies made to unregistered persons and composition dealers. This table helps the department verify that IGST has been correctly remitted for inter-state B2C supplies.
Table 4: Eligible ITC
This is where the taxpayer claims input tax credit. Table 4(A) captures ITC available — from imports of goods, imports of services, inward supplies from registered persons, and from ISD. Table 4(B) captures ITC reversals — under Rule 37, Rule 39, Rule 42, Rule 43, and Section 17(5). Table 4(C) provides the net ITC available. Table 4(D) captures ineligible ITC — ITC claimed in GSTR-3B in excess of the amount reflected in GSTR-2B is auto-populated here.
For detailed ITC reversal calculations, see our guide on ITC Reversal Rule 42 & 43.
Table 5: Tax Payment
The actual tax payment table. The net liability (output tax minus ITC) is paid through a combination of the electronic credit ledger (ITC set-off) and the electronic cash ledger (cash payment). The order of ITC utilisation follows the prescribed hierarchy: IGST credit is utilised first against IGST liability, then against CGST, then against SGST. CGST credit is utilised against CGST and then IGST. SGST credit is utilised against SGST and then IGST.
Table 6: TDS/TCS Credit
Credit of TDS deducted under Section 51 or TCS collected under Section 52 that has been reflected in the taxpayer’s electronic cash ledger. This credit is available for setting off against the tax liability in GSTR-3B.
Late Fees and Interest
Late Fee Structure
| Return | Late Fee (Per Day) | Nil Return (Per Day) | Maximum Cap |
|---|---|---|---|
| GSTR-1 | ₹50 (₹25 CGST + ₹25 SGST) | ₹20 (₹10 + ₹10) | ₹5,000 to ₹25,000 based on turnover |
| GSTR-3B | ₹50 (₹25 CGST + ₹25 SGST) | ₹20 (₹10 + ₹10) | ₹5,000 to ₹25,000 based on turnover |
Interest on Late Payment — Section 50
Interest on late payment of tax under Section 50(1) is 18% per annum, computed on the net cash liability (i.e., after adjusting ITC). The interest is calculated from the day after the due date of payment to the date of actual payment. For ITC wrongly availed and utilised, interest under Section 50(3) is 24% per annum.
Consequence of Non-Filing
If GSTR-3B is not filed for a return period, the taxpayer cannot file GSTR-1 for the subsequent period (sequential filing restriction introduced from January 2022). If returns are not filed for 6 consecutive months (regular) or 3 consecutive quarters (QRMP), the registration is liable for cancellation under Section 29(2)(b). Non-filing also blocks ITC for the taxpayer’s buyers — their GSTR-2B will not reflect the supplier’s invoices.
QRMP Scheme: Detailed Mechanics
The Quarterly Return Monthly Payment (QRMP) scheme under Rule 61A is available for taxpayers with aggregate turnover up to ₹5 crore in the previous financial year. Key features:
Monthly Tax Payment — PMT-06
For the first two months of each quarter, tax must be paid by the 25th of the following month using Form GST PMT-06. Two methods are available:
- Fixed Sum Method: Pay an amount equal to the tax paid in the last quarter’s GSTR-3B divided by the number of months in that quarter. This is the simpler option for businesses with stable turnover
- Self-Assessment Method: Compute the actual liability for the month and pay accordingly. This is preferable for businesses with fluctuating turnover
Tax paid via PMT-06 in months 1 and 2 is adjusted against the quarterly GSTR-3B liability for month 3.
Invoice Furnishing Facility (IFF)
The IFF allows quarterly filers to upload B2B invoices for months 1 and 2 of the quarter (by the 13th of the following month). This is optional but recommended — it enables the registered buyer to claim ITC in their monthly GSTR-3B without waiting for the supplier’s quarterly GSTR-1. IFF invoices are automatically included in the quarterly GSTR-1 and should not be re-entered.
Corrections and Amendments
Correcting GSTR-1 Errors
GSTR-1 errors are corrected through amendment tables in the subsequent period’s GSTR-1:
- Wrong GSTIN of buyer: Amend via Table 9A — provide original invoice details and correct GSTIN
- Wrong taxable value or tax rate: Amend via Table 9A — provide original and revised amounts
- Missing invoice: Add in the current period’s regular tables (Tables 4-8) — the invoice will reflect in the buyer’s GSTR-2B for the current period
- Credit notes: Report in Table 9B. Credit notes must reference the original invoice and be issued within the time limit under Section 34 — by 30th November of the following FY or the date of filing GSTR-9, whichever is earlier
Time limit for amendments under Section 37(3): Amendments to GSTR-1 can be made up to 30th November of the following financial year or the date of filing the annual return for the relevant year, whichever is earlier.
Correcting GSTR-3B Errors
Since GSTR-3B cannot be revised, corrections are handled as follows:
- Excess output tax paid: Reduce the output liability in a subsequent month’s GSTR-3B by the excess amount, or claim a refund under Section 54
- Short-paid output tax: Pay the differential in the next GSTR-3B with interest under Section 50 from the original due date
- Excess ITC claimed: Reverse the excess ITC in Table 4(B) of the next GSTR-3B with interest under Section 50(3) at 24% if the ITC was utilised
- ITC not claimed: Claim the missed ITC in Table 4(A) of a subsequent GSTR-3B, subject to the Section 16(4) time limit — by 30th November of the following FY or the date of filing GSTR-9, whichever is earlier
Expert Insight — CA V. Viswanathan, IBBI/RV/03/2019/12333
The single most important discipline in GST return filing is ensuring consistency between GSTR-1 and GSTR-3B. Every month, the department’s system compares the output liability declared in GSTR-3B with the invoice data uploaded in GSTR-1. Any mismatch triggers a scrutiny notice under Section 61 or a demand under Section 73. At Virtual Auditor, we reconcile GSTR-1 and GSTR-3B before filing — not after. We also track IFF uploads for QRMP filers to ensure B2B invoices are uploaded monthly, preventing ITC delays for buyers. For businesses facing demand notices arising from return filing errors, see our Section 107 appeal guide. Contact us at virtualauditor.in/contact-us for return filing and correction services.
Summary
GSTR-1 (outward supply return, Section 37/Rule 59) is due on the 11th of the following month for monthly filers and 13th of the month following the quarter for QRMP filers. GSTR-3B (summary return with tax payment, Section 39/Rule 61) is due on the 20th (monthly) or 22nd/24th (quarterly). Neither return can be revised — corrections are made through subsequent periods. Late fees are ₹50/day (₹20/day for nil returns) subject to turnover-based caps. Interest on late payment is 18% per annum on net cash liability. The QRMP scheme allows quarterly filing for turnover up to ₹5 crore with monthly tax payment via PMT-06 and optional IFF for B2B invoices. Virtual Auditor provides return filing, GSTR-1/3B reconciliation, and error correction services for businesses across India.
Frequently Asked Questions
What is the due date for GSTR-1?
Monthly filers: 11th of the following month. Quarterly filers under QRMP: 13th of the month following the quarter. IFF (for B2B invoices during months 1 and 2 of the quarter) is due by the 13th of the following month.
What is the due date for GSTR-3B?
Monthly filers: 20th of the following month. Quarterly filers under QRMP: 22nd (Category I states) or 24th (Category II states) of the month following the quarter. Monthly tax payment for QRMP filers (months 1 and 2) is due by the 25th via PMT-06.
What is the late fee for delayed GSTR-1 filing?
₹50 per day (₹25 CGST + ₹25 SGST) for returns with tax liability. ₹20 per day for nil returns. Maximum cap: ₹5,000 (turnover up to ₹1.5 crore), ₹10,000 (₹1.5-5 crore), ₹25,000 (above ₹5 crore).
Can GSTR-3B be revised after filing?
No. Corrections are made through subsequent period returns. Excess tax paid can be adjusted or refunded. Short-paid tax must be paid with interest at 18% per annum. For disputes arising from GSTR-3B errors, see our GST Demand Order guide.
What is the QRMP scheme under GST?
The Quarterly Return Monthly Payment scheme allows taxpayers with turnover up to ₹5 crore to file GSTR-1 and GSTR-3B quarterly while paying tax monthly via PMT-06. IFF is available for uploading B2B invoices monthly. Opt-in is available on the GST portal before the start of each quarter.
How to correct errors in GSTR-1?
Use amendment tables (Table 9A for B2B, Table 9B for credit/debit notes, Table 9C for B2C large and exports) in the subsequent period’s GSTR-1. Amendments must be made by 30th November of the following FY or the date of filing GSTR-9, whichever is earlier. For pricing of our return filing services, visit virtualauditor.in/pricing.
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