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