Indirect Tax Laws · Returns

GSTR-3B and Payment of Tax under Section 39 and Rule 61 (CA Final IDT)

Updated 5 October 2026 · Fact-checked

GSTR-3B is the summary return under Section 39 and Rule 61 where you declare supplies, claim ITC and pay tax. Monthly filers file by the 20th of the next month; QRMP filers file quarterly and pay monthly through PMT-06. To solve a question, fix the due date, find net cash tax, then compute interest and late fee.

Understand Monthly/Quarterly Return GSTR-3B and Payment of Tax

GSTR-3B is a summary return. It is not a detailed invoice-wise return. GSTR-1 (or the IFF) carries the invoice details of outward supplies. GSTR-3B carries the totals: outward supplies and tax on them, eligible ITC, ITC reversals, and the tax paid. Section 39 of the CGST Act requires a registered person to furnish it, and Rule 61 gives the form and the manner.

The regular GSTR-3B obligation under Section 39(1) does not apply to every registered person. Other persons file other returns. Under other provisions of Section 39, a non-resident taxable person files GSTR-5, an input service distributor files GSTR-6, and a person deducting tax at source files GSTR-7. Tax collected at source by e-commerce operators is reported in GSTR-8 under Section 52. Composition taxpayers file under Section 10 and Rule 62 (CMP-08 and GSTR-4). A regular taxpayer files GSTR-3B for every tax period, even when there is no supply. That is a nil return.

Tax is paid by the due date of the return, not after it. Section 39(7) says the tax due as per the return must be paid not later than the last date for furnishing it. Tax is paid by debiting the electronic cash ledger and the electronic credit ledger. ITC is applied in the order set by Section 49: IGST credit first against IGST, then CGST, then SGST; CGST credit against CGST, then IGST; SGST credit against SGST, then IGST. CGST credit can never pay SGST, and SGST credit can never pay CGST. Where the law allows it, the balance is paid in cash.

Under the QRMP scheme (Quarterly Return, Monthly Payment), a registered person whose aggregate turnover in the preceding financial year was up to ₹5 crore, and who has opted in, files GSTR-3B quarterly. Tax is still paid monthly for the first two months of the quarter, using challan PMT-06, by the 25th of the following month. The third month's tax is paid with the quarterly return.

Delay has two costs. Interest under Section 50 runs on tax paid late. Late fee under Section 47 runs per day of delay in filing, even if no tax is due. Exam questions usually test due dates, the QRMP payment mechanics, and these two calculations.

Key rules to remember

Obligation to file the summary return: Section 39 + Rule 61: regular taxpayer files GSTR-3B for each tax period; ISD, TDS deductors and non-resident taxable persons file GSTR-6, GSTR-7 and GSTR-5 under other provisions of Section 39. Composition taxpayers file CMP-08 and GSTR-4 under Section 10 and Rule 62. They do not file the regular GSTR-3B.
Due date for monthly filers: 20th of the month following the tax period; Applies to a regular taxpayer who has not opted for QRMP.
Payment of tax: Tax due as per return must be paid by the last date for furnishing that return (Section 39(7)); Payment is through the cash and credit ledgers. Filing the return does not substitute for payment.
QRMP eligibility: Aggregate turnover in the preceding financial year ≤ ₹5 crore and option exercised; Return is quarterly and tax payment is monthly.
QRMP quarterly GSTR-3B due date: 22nd or 24th of the month after the quarter, depending on the State or UT of registration; The 22nd applies to the notified group of States that includes Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, and to certain UTs. Note that Daman and Diu and Dadra and Nagar Haveli are now a single UT. The 24th applies to the other States and UTs. Do not rely on memorising the UT list. Use the date given in the question.
QRMP monthly payment (PMT-06): Due by the 25th of the month following months 1 and 2 of the quarter; Fixed sum method: 35% of the tax paid in cash in the preceding quarter's return. It applies only where cash tax was actually paid in the preceding quarter, that is, the cash figure is positive. It is available only to a person who filed the preceding quarter's return quarterly, or who filed GSTR-3B monthly for the last month of that quarter. Otherwise use the self-assessment method (actual tax for the month).
Interest on delayed payment (Section 50): Interest = Tax paid late × 18% × days of delay ÷ 365; Charged from the day after the due date to the date of payment. Interest applies on the portion paid through the electronic cash ledger, that is, the net cash liability. ITC reduces the base only if it was available in the electronic credit ledger on the due date.
Late fee for delayed GSTR-3B (Section 47): Late fee = days of delay × notified daily rate (CGST + SGST), subject to the notified cap; The daily rate and the cap are notified per Act (CGST and SGST each). They vary with turnover and with whether the return is nil, and notifications can change them. Commonly applied rates are ₹25 CGST + ₹25 SGST per day (₹50 in total), and ₹10 + ₹10 per day (₹20 in total) for a nil return. Always use the rates and caps given in the question.
Order of ITC utilisation (Section 49): IGST credit: IGST, then CGST, then SGST. CGST credit: CGST, then IGST. SGST credit: SGST, then IGST.; No cross-utilisation between CGST and SGST.

How to solve Monthly/Quarterly Return GSTR-3B and Payment of Tax questions

Use this sequence for any GSTR-3B, QRMP, interest or late-fee question. It keeps the working in the order an examiner marks it.

1Identify the taxpayer. Check that he is a regular taxpayer filing under Section 39(1), not a composition taxpayer, ISD or TDS/TCS deductor. Note whether he is monthly or QRMP, and whether the registration State falls in the 22nd or 24th group.
2Fix the tax period and the due date. For monthly filers it is the 20th of the next month. For QRMP, it is the 22nd or 24th after the quarter, with PMT-06 on the 25th for months 1 and 2.
3Find the actual filing or payment date and count the days of delay from the day after the due date, including the day of filing.
4Compute the output tax by head (IGST, CGST, SGST), then reduce it by eligible ITC using the Section 49 order. The balance is the cash liability.
5Compute interest at 18% per annum on the tax paid late through the cash ledger, for the exact days of delay. Reduce the base by ITC only if that ITC was available in the credit ledger on the due date.
6Compute the late fee per day for the days of delay, split between CGST and SGST. Apply the cap, and use the nil-return rate if no tax is due.
7State the conclusion in provision-facts-conclusion form: the rule, the facts applied, and the amount payable, with the total of tax, interest and late fee.

Quickest way: Due date, cash base, days: three-line check

When to use it: Use this in MCQs and in short written answers when you have under five minutes.

Due date: monthly is 20th. QRMP is 22nd or 24th for the quarterly return and 25th for PMT-06. Read the question to see which one is being tested.
Days: count from the day after the due date to the day of filing or payment. A due date of 20 Sept and filing on 30 Sept is 10 days.
Interest = net cash tax × 18% × days ÷ 365. Late fee = days × ₹50 (₹20 for nil), then apply any cap given. If the question gives a cap, compare it before writing the final figure.

Common mistakes in Monthly/Quarterly Return GSTR-3B and Payment of Tax

Treating 20th as the due date for every GSTR-3B filer.
Students remember the monthly date and forget the QRMP option.
Fix: Check first whether the person has opted for QRMP. If yes, the quarterly return is due on the 22nd or 24th, and PMT-06 on the 25th for months 1 and 2.
Computing interest on the full output tax instead of the net cash liability.
Students ignore that interest applies on the portion paid through the cash ledger, and that ITC available in the electronic credit ledger on the due date reduces the base.
Fix: Subtract eligible ITC by head first, checking it was available in the credit ledger on the due date, then apply 18% to the cash portion paid late.
Doubling or halving the late fee by mixing the per-Act and combined rates.
The rate is quoted as ₹25 for each Act and also as ₹50 in total.
Fix: Write the split in your answer: ₹25 CGST plus ₹25 SGST per day. For nil returns it is ₹10 plus ₹10.
Saying no late fee applies when there is no tax liability.
Students link the late fee to tax due, as with interest.
Fix: Late fee runs on the delay in filing the return, even a nil one, at the lower nil-return rate.
Using CGST credit to pay SGST, or the other way round.
Both are 'State-level' in students' minds and look interchangeable.
Fix: Remember the order: IGST credit can pay any head, CGST credit pays CGST and IGST, SGST credit pays SGST and IGST. CGST and SGST are never set off against each other.
Writing that QRMP filers pay tax only once a quarter.
Students read 'quarterly return' and drop 'monthly payment'.
Fix: Quarterly filing, monthly payment. PMT-06 is due on the 25th for months 1 and 2. The third month's tax goes with the quarterly return.

Worked examples

Example 1

Asha Traders is a regular monthly filer with an aggregate turnover of ₹3 crore. For August, its output tax is CGST ₹2,00,000 and SGST ₹2,00,000. Eligible ITC of CGST ₹1,50,000 and SGST ₹1,50,000 was available in its electronic credit ledger on the due date. It files GSTR-3B and pays the cash liability on 30 September. Compute the interest and late fee. Assume the late fee rate is ₹25 per day each for CGST and SGST, with a cap far above the amount arising here.

Show the solution

Provision: GSTR-3B under Section 39 is due on the 20th of the following month, so the due date for August is 20 September. Tax must be paid by that date (Section 39(7)).
Delay: from 21 September to 30 September is 10 days.
Cash liability: CGST ₹2,00,000 − ₹1,50,000 = ₹50,000. SGST ₹2,00,000 − ₹1,50,000 = ₹50,000. Total cash tax ₹1,00,000. The ITC was in the credit ledger on the due date, so it reduces the interest base.
Interest at 18% per annum applies on the portion paid through the cash ledger: CGST ₹50,000 × 18% × 10 ÷ 365 = ₹246.58, which rounds to ₹247. SGST is the same, ₹247. Total interest ₹493.
Late fee: 10 days × ₹25 = ₹250 for CGST and ₹250 for SGST. Total ₹500. This is well below the cap.
Conclusion: the total payable beyond the tax is interest ₹493 plus late fee ₹500, that is ₹993.

Answer: Interest ₹493 (₹247 CGST + ₹247 SGST, rounded) and late fee ₹500 (₹250 CGST + ₹250 SGST), a total of ₹993 over and above the cash tax of ₹1,00,000.

Example 2

Bhumi Enterprises is registered in Gujarat, has opted for QRMP, and had an aggregate turnover of ₹2 crore in the preceding financial year. In the preceding quarter (January to March), it paid ₹1,20,000 in cash through its quarterly GSTR-3B. For April to June, its actual net cash liability for the whole quarter is ₹1,50,000. It uses the fixed sum method. State the PMT-06 payments, their due dates, and the amount payable with the quarterly return, and give the due date of that return.

Show the solution

Provision: under QRMP, tax is paid monthly for months 1 and 2 through PMT-06 by the 25th of the following month. The quarterly GSTR-3B carries the rest.
Fixed sum: Bhumi filed the preceding quarter's return quarterly, so it can use the method. 35% of the tax paid in cash in that return = 35% × ₹1,20,000 = ₹42,000.
PMT-06 payments: ₹42,000 for April, due 25 May. ₹42,000 for May, due 25 June. Total paid so far ₹84,000.
Balance with the quarterly return: ₹1,50,000 − ₹84,000 = ₹66,000.
Due date of the quarterly GSTR-3B: Gujarat is in the group of States with the 22nd date, so 22 July.
Conclusion: Bhumi pays ₹66,000 by 22 July along with filing the return, and interest and late fee apply if either is delayed.

Answer: PMT-06: ₹42,000 by 25 May and ₹42,000 by 25 June. ₹66,000 is payable with the quarterly GSTR-3B, due 22 July.

Exam tips

Case-scenario MCQs often hinge on one fact: QRMP or monthly, the State group, or the date of filing. Underline it before reading the options.
In written answers, always start with the provision (Section 39 and Rule 61 for the return, Section 50 for interest, Section 47 for late fee), then apply the facts, then conclude with a figure.
Show the cash-liability step before the interest step. Examiners give separate marks for the ITC set-off and the interest base.
Show the day count in your working, for example '21 Sept to 30 Sept = 10 days'. A wrong day count with correct method still earns method marks only if it is visible.
Use the late-fee rate and cap that the question gives. If none is given, state the rate you assume and name the cap as a notified one.

Practice questions from Returns

Monthly/Quarterly Return GSTR-3B and Payment of Tax in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

CA IntermediateGSTR-3B: Monthly and Quarterly Summary Return

Monthly/Quarterly Return GSTR-3B and Payment of Tax: frequently asked questions

What is the due date of GSTR-3B?

For a monthly filer, it is the 20th of the month following the tax period. For a QRMP filer, the quarterly return is due on the 22nd or 24th of the month after the quarter, depending on the State or UT of registration.

What is PMT-06 and when is it used?

PMT-06 is the challan used by QRMP filers to pay tax for the first two months of the quarter. It is due by the 25th of the following month. You can use the fixed sum method (35% of the cash tax paid in the preceding quarter), which applies only where cash tax was paid in that quarter. It is available only if you filed the preceding quarter's return quarterly or filed GSTR-3B monthly for the last month of that quarter. Otherwise use the self-assessment method.

How is interest on late GSTR-3B payment calculated?

Interest under Section 50 is 18% per annum on the tax paid late, from the day after the due date to the day of payment. It applies on the portion paid through the electronic cash ledger. ITC reduces the base only if it was available in the electronic credit ledger on the due date.

Is late fee payable on a nil GSTR-3B?

Yes. Section 47 late fee applies to any delay in furnishing the return, even if there is no tax due. A lower notified daily rate applies to nil returns, and the cap is notified per Act. Rates and caps vary with turnover and nil status, so use the figures given in the question.

Can I revise GSTR-3B after filing?

No, there is no revision of a filed GSTR-3B. Section 39(9) lets you rectify an omission or incorrect particular in the return for a later period. The time limit is the due date for the September return following the end of the financial year, or the date of filing the annual return, whichever is earlier.