Stage 1 · GST basics
GST-6: Returns and Payment
Close Selvi’s November: file GSTR-1 and GSTR-3B on time, set off the credit, pay the cash, and see what ten days late would cost.
What you will learn in GST-6
- GSTR-1, GSTR-2B, GSTR-3B and PMT-06, and their dates
- Setting off credit and paying cash (s. 49)
- Late fee and interest, worked out (ss. 47, 50)
- The GSTR-3B lock and the three-year bar
Chapters
- Two returns, two dates · GSTR-1 tells what you sold; GSTR-3B pays the tax (ss. 37, 39)
- Credit first, then cash · Work out the cheque Selvi writes for November (s. 49)
- Ten days late · What a missed date costs (ss. 47, 50)
- The rules that lock · Corrections, locks and the three-year bar (ss. 37, 39)
Key terms
- Electronic credit and cash ledgers (s. 49): Two wallets on the portal: the credit ledger holds your input tax credit; the cash ledger holds what you deposit. GSTR-3B pays the tax from both.
Common questions
What are the GST return due dates?
For monthly filers, GSTR-1 by the 11th and GSTR-3B by the 20th of the next month. Quarterly filers in Tamil Nadu file GSTR-3B by the 22nd after the quarter and pay monthly through PMT-06 by the 25th.
What is the late fee for GSTR-3B?
₹50 a day (₹25 CGST + ₹25 SGST), or ₹20 a day for a nil return, subject to a cap. Interest at 18% a year is also due on tax paid late.
Can I change GSTR-1 figures in GSTR-3B?
No. Since the July 2025 period, the tax auto-filled from GSTR-1 cannot be edited in GSTR-3B. Correct it through GSTR-1A before filing GSTR-3B.
CGST Act, 2017, ss. 37, 39, 47, 49 and 50. Checked against the GST law in force on 8 November 2026. Selvi Garments, the school order and every figure in this lesson are fictional. Read the official text on the CBIC GST Acts and Rules page ↗ before applying it to real work.