Last updated: 16 July 2026. GSTR-3B for the June 2026 tax period is due on Monday, 20 July 2026 for monthly filers, and no extension has been notified. GSTR-5A for OIDAR service providers falls on the same date. Miss it and two meters start running: interest at 18% per annum on the tax you pay late, and a late fee of ₹50 per day capped by your turnover. This piece is about the deadline and the arithmetic of missing it — if you want the full field-by-field walkthrough, we published a step-by-step GSTR-3B filing guide last month and the mechanics have not changed since.
Applicability Note: This guide reflects GST provisions, CBIC notifications and GSTN advisories applicable as of 16 July 2026. Due dates and fee structures change through notifications, and the GST portal is the authoritative source. Always verify the current position on gst.gov.in or with a GST professional before acting.
Who Should Care?
- Regular taxpayers who file GSTR-3B monthly — the June 2026 return is due this Monday, 20 July
- QRMP taxpayers — your quarterly GSTR-3B for Apr–Jun 2026 is due 22 or 24 July depending on your state
- OIDAR service providers filing GSTR-5A for June 2026, which shares the 20 July date
- Anyone already behind on a GSTR-3B who wants to know what the delay is actually costing per day
1. One Date, Three Filing Tracks
The 20th of July looks like a single deadline but covers different taxpayers differently. Check which row you are in before you plan the week:
| Who | Return for June 2026 / Q1 | Due date |
|---|---|---|
| Monthly filer (regular taxpayer) | GSTR-3B for June 2026 | Monday, 20 July 2026 |
| OIDAR service provider (non-resident, digital services to unregistered persons in India) | GSTR-5A for June 2026 | Monday, 20 July 2026 |
| QRMP taxpayer — Group A states* | GSTR-3B for Apr–Jun 2026 quarter | Wednesday, 22 July 2026 |
| QRMP taxpayer — Group B states* | GSTR-3B for Apr–Jun 2026 quarter | Friday, 24 July 2026 |
*Group A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman & Nicobar Islands, Lakshadweep. Group B is everywhere else. The split follows your principal place of business under the QRMP scheme (Notification No. 84/2020-Central Tax dated 10 November 2020).
Two clarifications that save confusion every quarter. First, the 22/24 July dates are only for taxpayers registered under QRMP — if you file monthly, your date is the 20th no matter which state you are in. Second, June is month 3 of the quarter, so QRMP taxpayers have no PMT-06 payment for June; the quarter's balance is settled in the quarterly GSTR-3B itself.
One date that is sometimes wrongly bundled in here: GSTR-5 (non-resident taxable persons) was due 13 July, not 20 July. Its due date moved to the 13th of the following month from October 2022, when the Finance Act 2022 amended Section 39(5). If a checklist you are working from shows GSTR-5 on the 20th, it is running on the pre-2022 calendar.
2. What Missing 20 July Costs
A late GSTR-3B carries two independent charges. Neither waits for the other.
Late fee — ₹50 a day, capped by turnover
Under Section 47 read with Notification No. 19/2021-Central Tax dated 1 June 2021, the late fee runs from 21 July until the day you file. All figures in this table are total amounts under CGST + SGST combined (split equally between the two Acts):
| Return type / AATO (previous FY) | Late fee per day | Maximum |
|---|---|---|
| Nil return | ₹20/day | ₹500 |
| AATO up to ₹1.5 crore | ₹50/day | ₹2,000 |
| AATO ₹1.5 crore to ₹5 crore | ₹50/day | ₹5,000 |
| AATO above ₹5 crore | ₹50/day | ₹10,000 |
The nil-return row surprises people: a GSTR-3B with nothing in it still costs ₹20 for every day it sits unfiled. Nil means no interest, not no late fee.
Interest — 18% per annum on the cash portion
Tax paid after the due date carries interest at 18% per annum under Section 50(1), a rate notified back in Notification No. 13/2017-Central Tax dated 28 June 2017 and unchanged since. The saving grace for a belated return: interest is charged only on the net tax paid through the cash ledger, not on the portion you settle with ITC. A business sitting on a healthy credit balance pays interest on a much smaller base than its headline liability.
The arithmetic, on real numbers
Say your June return has a net cash liability of ₹1,20,000, your AATO last year was ₹3 crore, and you file and pay on Saturday, 25 July — five days late (21 to 25 July).
- Interest: ₹1,20,000 × 18% × 5/365 = ₹296 (rounded from ₹295.89)
- Late fee: 5 days × ₹50 = ₹250 (well under your ₹5,000 cap)
- Total cost of the delay: ₹546
Five days late is cheap. The costs that hurt come from letting it slide: at 30 days the same return costs ₹1,775 in interest plus ₹1,500 in fee, and somewhere in that window the real damage lands — GSTR-3B is sequential, so July's return cannot be filed until June's is, and under Rule 138E two consecutive unfiled tax periods block your e-way bill generation entirely. For anyone moving goods, that is the actual penalty; the ₹50 a day is just the visible part.
3. Five Checks Before You File
The filing screens are covered in the May guide; these are the five things worth confirming before Monday.
- Your GSTR-1 figure is final. The outward liability in Tables 3.1 and 3.2 flows from your GSTR-1 and has been hard-locked since the July 2025 tax period (GSTN advisory dated 7 June 2025). If the number coming through is wrong, amend the GSTR-1 via Form GSTR-1A for the same period before filing GSTR-3B — there is no way to override it inside the return.
- Table 4 ties back to your GSTR-2B. The 2B for June was generated on 14 July. If you took accept/reject actions in IMS after that, recompute the draft 2B before you rely on it, and claim only what a proper reconciliation supports.
- Reverse-charge tax is funded in cash. RCM liability in Table 3.1(d) cannot be paid from the credit ledger.
- The cash ledger is topped up before Monday. 20 July follows a weekend. A challan paid Monday afternoon can take time to reflect, and the return is not filed until the offset goes through. Fund it by Friday or Saturday.
- Everything is verified before you hit file. GSTR-3B cannot be revised. Errors get fixed in later periods, with interest where tax was short-paid.
4. The Rest of the July Tail
After Monday, the month is not quite done. QRMP taxpayers file their quarterly GSTR-3B on 22 or 24 July as above. And the AATO amendment window for FY 2025-26 closes on 31 July 2026 (GSTN advisory dated 1 July 2026) — if the portal's computed turnover for last year is wrong, this month is your chance to amend it, and that figure drives your e-invoicing, QRMP eligibility and late-fee slab. The full July 2026 calendar has every remaining date.
Key Takeaways
- GSTR-3B for June 2026 is due Monday, 20 July 2026 for monthly filers; GSTR-5A (OIDAR) shares the date. No extension has been notified as of 16 July.
- QRMP quarterly GSTR-3B follows on 22 July (Group A states) or 24 July (Group B). No PMT-06 for June — it is month 3.
- Late filing costs ₹50/day (₹20/day nil), CGST + SGST combined, capped at ₹500–₹10,000 by turnover (Notification No. 19/2021-Central Tax dated 1 June 2021).
- Late payment adds 18% p.a. interest under Section 50(1), charged only on the cash portion of the liability.
- Two consecutive unfiled GSTR-3Bs block e-way bill generation under Rule 138E — the expensive consequence hides behind the cheap ones.
- Liability figures are locked from GSTR-1; fix errors through GSTR-1A before filing, and fund the cash ledger before the weekend.
Frequently Asked Questions
What is the due date for GSTR-3B for June 2026?
Monday, 20 July 2026 for monthly filers. QRMP taxpayers file a quarterly GSTR-3B for Apr–Jun 2026 instead, due 22 July (Group A states) or 24 July (Group B). No extension has been notified as of 16 July 2026.
How is interest calculated if I file GSTR-3B late?
At 18% per annum under Section 50(1) of the CGST Act, from the day after the due date to the date of payment, on the net tax you pay through the cash ledger. Tax settled using ITC in a belated return does not attract this interest.
Is there a late fee for a nil GSTR-3B filed after 20 July?
Yes — ₹20 per day (CGST + SGST combined), capped at ₹500, under Notification No. 19/2021-Central Tax dated 1 June 2021. A nil return avoids interest, not the late fee.
Is GSTR-5 also due on 20 July 2026?
No. GSTR-5 (non-resident taxable persons) was due 13 July 2026 — the due date has been the 13th of the following month since October 2022, when the Finance Act 2022 amended Section 39(5). The returns due on 20 July are GSTR-3B (monthly filers) and GSTR-5A (OIDAR providers).
Can I change the sales figure auto-populated in my GSTR-3B?
Not inside GSTR-3B. Tables 3.1 and 3.2 have been non-editable since the July 2025 tax period. Amend your GSTR-1 through Form GSTR-1A for the same period before filing GSTR-3B; the corrected figure then flows into the locked field.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.
Cutting it close to 20 July, or already behind on a return? Ask our GST experts → gstconsultancy.com/dashboard/ask