GSTR 3B is a summary return to be filed by a registered dealer on a monthly basis. It is a summary of the total outward supplies and total inward supplies made during the month. 


Up to December 2019, the Due Date to file GSTR-3B was 20th of next month. Following are the new Due Dates:

























Annual TurnoverStateDue Date
Annual Turnover of Rs. 5 Cr or moreAll States20th of next month
Annual Turnover less than Rs. 5 CrChhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep22nd of next month
Annual Turnover less than Rs. 5 CrHimachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu & Kashmir, Ladakh, Chandigarh, Delhi24th of next month

Read more - What is GSTR-3B under GST?