State-specific compliance
GSTR-3B Monthly Summary Return in Jammu & Kashmir
How GSTR-3B Monthly Summary Return applies to a business operating in Jammu & Kashmir, with state-specific authority, citations and current deadlines.
Definition
GSTR-3B Monthly Summary Return as it applies to businesses operating in Jammu & Kashmir. Every GST-registered taxpayer must file a monthly summary return (GSTR-3B) disclosing outward supplies, ITC claimed and tax payable. Due on the 20th of the following month (22nd/24th for quarterly QRMP filers, based on state group).
- SourceCGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT — Rule 61(5)gst.gov.in
What it means in practice
GSTR-3B Monthly Summary Return is a central regulation that applies uniformly across India, including Jammu & Kashmir. In Jammu & Kashmir, the day-to-day administering authority and the office where filings are submitted will be the Jammu & Kashmir State GST Department alongside the central jurisdictional CGST officer.
QRMP scheme allows quarterly filing for taxpayers with aggregate turnover up to Rs 5 crore; pay tax monthly via PMT-06.
- SourceCGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT — Rule 61(5)gst.gov.in
Does GSTR-3B Monthly Summary Return apply to your business in Jammu & Kashmir?
Deadlines and penalty
Cadence: monthly
Penalty for default: Late filing: Rs 50/day (Rs 20/day for nil return), capped at Rs 5,000 per return + 18% interest on unpaid tax.
Citations
- SourceCGST Rules, 2017 (Rule 61) read with CBIC Notification 76/2018-CT — Rule 61(5)gst.gov.in