State-specific compliance
GSTR-3B Monthly Summary Return in Puducherry
How GSTR-3B Monthly Summary Return applies to a business operating in Puducherry, with state-specific authority, citations and current deadlines.
Definition
GSTR-3B Monthly Summary Return as it applies to businesses operating in Puducherry. 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 Puducherry. In Puducherry, the day-to-day administering authority and the office where filings are submitted will be the Puducherry 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 Puducherry?
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