GST Return Filing: GSTR-1 & GSTR-3B Due Dates, Late Fees and Penalties Explained (2026)

Quick Answer

GSTR-1 (outward supplies) is generally due by the 11th of the following month (13th of the month after the quarter under QRMP), and GSTR-3B (summary + tax payment) by the 20th of the following month (22nd/24th for QRMP taxpayers depending on state). Late filing attracts a late fee of ₹50 per day (₹20 per day for nil returns), subject to caps, plus 18% annual interest on unpaid tax. Non-filing for consecutive periods can lead to GSTIN cancellation. Nitin GST Suvidha Kendra in Manjhanpur, Kaushambi handles monthly and quarterly filings so deadlines are never missed — call +91-9889374344.

The Two Returns Every Regular GST Taxpayer Must Know

GSTR-1 — Details of Outward Supplies

This is where you report every sale (invoice-wise for B2B). Your buyers' Input Tax Credit depends on YOUR GSTR-1 — if you file late or with errors, their ITC gets blocked, and business relationships suffer. Due date: 11th of the next month for monthly filers; 13th of the month following the quarter for QRMP filers.

GSTR-3B — Summary Return with Tax Payment

This is the self-declared summary of sales, purchases, ITC claimed, and tax paid. Due date: 20th of the next month for monthly filers; 22nd or 24th of the month following the quarter for QRMP filers (date depends on your state — for Uttar Pradesh it is the 24th).

QRMP Scheme: Relief for Small Taxpayers

If your annual turnover is up to ₹5 crore, you can opt for the Quarterly Return Monthly Payment (QRMP) scheme — file GSTR-1 and GSTR-3B quarterly while paying tax monthly through a simple challan. This cuts your filing burden from 24 returns a year to 8. Most small traders in Kaushambi qualify but many have never opted in, simply because nobody told them. We review and switch eligible clients to QRMP at Nitin GST Suvidha Kendra.

What Late Filing Actually Costs

• Late fee: ₹50 per day of delay (₹25 CGST + ₹25 SGST); ₹20 per day for nil returns — subject to turnover-based caps
• Interest: 18% per annum on the unpaid tax amount, calculated from the due date to payment date
• ITC blockage for your buyers: late GSTR-1 means your customers cannot claim credit on time — many will simply stop buying from you
• GSTIN cancellation risk: continuous non-filing (six months for monthly filers, two tax periods for QRMP) can trigger suo-moto cancellation by the department
• E-way bill blocking: non-filers get blocked from generating e-way bills, which practically freezes goods movement

Common Filing Mistakes That Trigger Notices

• GSTR-1 vs GSTR-3B mismatch — sales reported differently in the two returns
• Claiming ITC not reflected in GSTR-2B — the system now hard-matches credit
• Wrong HSN codes or tax rates on invoices
• Missing RCM (reverse charge) liability on freight, legal services, and specified purchases
• Ignoring nil-return obligation — even with zero business, returns must be filed

Every one of these is fixable — but prevention costs far less than cure. A notice reply, interest, and penalty for a year of mismatches can exceed the cost of five years of professional filing.

Missed Several Returns? Here Is the Way Back

1. Do not panic and do not ignore — late fees accumulate daily
2. File pending returns in sequence (the portal enforces chronological filing)
3. Compute and pay tax + interest honestly — voluntary compliance is viewed far more leniently
4. If GSTIN is already cancelled, a revocation application must be filed within the prescribed window after clearing dues
5. If you received a notice (GSTR-3A or show-cause), a proper written reply matters — silence leads to best-judgment assessment

Frequently Asked Questions

Q: What is the due date for GSTR-3B in Uttar Pradesh? A: 20th of the following month for monthly filers. For QRMP (quarterly) taxpayers in UP, it is the 24th of the month following the quarter.

Q: What is the late fee if I miss my GST return? A: ₹50 per day (₹20 per day for nil returns), capped based on turnover, plus 18% annual interest on any unpaid tax. Fees apply per return, so multiple missed returns multiply the cost.

Q: Can my GST registration be cancelled for not filing returns? A: Yes. Continuous non-filing (six monthly returns, or two quarterly periods) can lead to suo-moto cancellation. Revocation is possible but requires clearing all pending returns and dues within the time limit.

Q: I have zero sales this month — do I still need to file? A: Yes. Nil returns are mandatory. The good news: nil GSTR-3B can even be filed by SMS, and the late fee for nil returns is lower — but it still accumulates daily if ignored.

Q: Who files GST returns in Kaushambi at reasonable rates? A: Nitin GST Suvidha Kendra (Adv. Nitin Kumar), Infront of Axis Bank, Sirathu Road, Manjhanpur — monthly/quarterly packages with deadline tracking, GSTR-2B reconciliation, and notice handling under one roof. Call +91-9889374344.

Never Miss a GST Deadline Again

Deadline tracking, reconciliation, and filing — handled locally by professionals, with legal backup if a notice ever comes. Nitin GST Suvidha Kendra, Manjhanpur, Kaushambi. Call +91-9889374344.