TaxSavvy

Compliance Pack

GSTR-1 and GSTR-3B monthly filing

  • Every month you report your sales invoice by invoice in GSTR-1 and then pay tax in GSTR-3B.
  • Deadline: GSTR-1 by the 11th of the next month; GSTR-3B with payment by the 20th of the next month (monthly filers)
  • Done in GSTR-1 by the 11th and GSTR-3B by the 20th of the next month, once sales and purchase data reach us by the 5th
  • Prepared by your Savvy, checked by a CA
  1. Sales register with all invoices
  2. Did any sales
  3. Reconcile the sales register with e-invoices and e-way bills
  4. GSTR-1 ARN and filed summary
The law and the stepsPay and start · ₹1,499Monthly, + 18% GST

Answer in brief

Every month you report your sales invoice by invoice in GSTR-1 and then pay tax in GSTR-3B. We check your sales against your books, review your purchase credits in IMS, file GSTR-1 by the 11th and GSTR-3B by the 20th so that no late fee, interest or e-way bill block builds up.

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From the official sources

What the law says, and what trips people up

From the official portal's manuals and FAQs, with the source for each point.

The law

  • CGST Act 2017, Sec 37 and Rule 59

    Details of outward supplies to be furnished in GSTR-1; monthly filers by the 11th of the next monthSource

  • CGST Act 2017, Sec 39 and Rule 61

    Monthly return GSTR-3B with payment of tax by the 20th of the next monthSource

  • CGST Act 2017, Sec 47 with Notifications 19/2021-CT and 20/2021-CT

    Late fee ₹50 a day (₹20 for nil returns), capped at ₹500 for nil returns and at ₹2,000, ₹5,000 or ₹10,000 by previous year turnover slabSource

  • CGST Act 2017, Sec 50(1) and Rule 88B

    Interest at 18 percent a year on tax paid late, only on the part paid in cashSource

  • GSTN advisory dated 7 June 2025

    From the July 2025 tax period, the liability auto-populated in GSTR-3B from GSTR-1, GSTR-1A and IFF is not editable; corrections go through GSTR-1A before filing GSTR-3BSource

  • CGST Act 2017, Sec 37(5) and 39(11), Notification 28/2023-CT

    GSTR-1 and GSTR-3B cannot be filed after three years from their due date; the portal enforces the barSource

  • CGST Rules 2017, Rule 138E

    E-way bill generation is blocked if GSTR-3B is not filed for two consecutive periodsSource

  • Notification 10/2023-CT

    E-invoicing (IRN) is mandatory for B2B invoices where aggregate turnover exceeded ₹5 crore in any year from 2017-18, from 1 August 2023Source

  • Government fee

    No government fee for filing GSTR-1 or GSTR-3B. Tax is paid through the electronic cash and credit ledgers in GSTR-3B. Source: https://taxgarden.in/blog/gst-late-fee-interest-penalty-gstr-3b-gstr-1-gstr-9-guide

  • Late fee or penalty

    Sec 47: ₹50 a day (₹25 CGST plus ₹25 SGST) for each of GSTR-1 and GSTR-3B; ₹20 a day for nil returns. Caps (Notifications 19/2021-CT and 20/2021-CT): nil return ₹500; others ₹2,000 if previous year turnover up to ₹1.5 crore, ₹5,000 for ₹1.5 crore to ₹5 crore, ₹10,000 above ₹5 crore. Late fee and interest are paid only in cash. Interest under Sec 50(1) at 18 percent a year on the net cash liability. Source: https://taxgarden.in/blog/gst-late-fee-interest-penalty-gstr-3b-gstr-1-gstr-9-guide

On the portal

  1. Login at gst.gov.in > Services > Returns > Returns Dashboard; select financial year and month
  2. GSTR-1: Prepare Online or upload JSON from the offline tool or accounting software; fill B2B, B2CL, B2CS, exports, CDNR, HSN summary (Table 12) and document summary (Table 13)
  3. Generate summary, check figures, File Statement with DSC or EVC; note the ARN
  4. If an outward error is found after filing GSTR-1, file GSTR-1A for the same period before GSTR-3B
  5. Open IMS from the dashboard; accept, reject or keep pending inward records; recompute GSTR-2B if needed
  6. Open GSTR-3B; check auto-populated liability (non-editable from July 2025) and ITC from GSTR-2B; enter reversals and RCM
  7. Save, Proceed to Payment, create PMT-06 challan for any cash shortfall, Make Payment / Post Credit to Ledger
  8. File GSTR-3B with DSC or EVC; download the filed return

What trips people up

  • Liability in GSTR-3B cannot be edited after the July 2025 change

    Correct outward details in GSTR-1A before filing GSTR-3B; once GSTR-3B is filed the values cannot be changedSource

  • Portal will not file the return until the late fee is paid

    Deposit late fee and interest in the cash ledger; they cannot be paid from ITCSource

  • E-way bills blocked for the business

    File the pending GSTR-3B returns; blocking applies after two consecutive unfiled periodsSource

  • Supplier's GSTR-1 cannot be filed because the previous GSTR-3B is pending or bank details are not validated

    File the pending GSTR-3B and clear the bank account validation; then file GSTR-1Source

  • Old return is now time barred

    Returns past three years from the due date cannot be filed; tax, interest and late fee can still be demanded, so get advice on a DRC-03 voluntary paymentSource

People ask

Do I pay late fee even if there was no sale?

Yes. A late nil return costs ₹20 a day, capped at ₹500.Source

Is interest charged on the full tax or only on cash?

Only on the part of the tax paid late in cash; tax set off from ITC carries no interest.Source

My buyer says my invoice is missing in his GSTR-2B. Why?

Invoices reach the buyer only after you file GSTR-1 (or add them in GSTR-1A). Check the GSTIN and period you reported.Source

Can I fix a wrong figure in GSTR-3B after filing?

No. Since July 2025 the auto-populated liability is final; correct outward supplies in GSTR-1A before GSTR-3B, or adjust in a later period where the law allows.Source

When was the due date last extended?

For September 2025 GSTR-3B the due date was extended to 25 October 2025 (Notification 17/2025-CT). Extensions are one-off; plan for the 20th.Source

IDFD

How we solve it: 4 steps

Every line tracked live.

Step 1 of 4 · What we need from you

Tap each one you already have

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  • Sales register with all invoices
  • Buyer GSTINs for B2B sales
  • Credit notes, debit notes, advances
  • Export invoices and shipping billsOptional
  • Purchase register for the month
  • Reverse charge expenses listOptional
  • E-invoice IRN data if applicableOptional
  • Cash ledger balance or funds

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Monthly. Delivered in GSTR-1 by the 11th and GSTR-3B by the 20th of the next month, once sales and purchase data reach us by the 5th. Due: GSTR-1 by the 11th of the next month; GSTR-3B with payment by the 20th of the next month (monthly filers)

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