Has the GSTR-3B return filing due date for the March 2026 tax period been extended?

While many chartered accountants and advocates thought that the government and Infosys GSTN will extend deadline to file GSTR-3B return due to many issues with the portal since the last few days, but it was not extended. Thus the due date for filing GSTR-3B for the March 2026 tax period was April 20, 2026.

Do note that you can still file the GSTR-3B return with penalty and interest even if you missed the due date to file it.

Gujarat-based Chartered Accountant Deep Koradia said that today (April 20th), the portal was extremely slow. Either one couldn’t log in and even if they did, got thrown out of the portal on clicking the return filing tab.


Koradia also pointed out that if the GST return due date is missed, some of the state GST authorities like Gujarat SGST sometimes suspend the number and send cancellation notice within a couple of days from the due date. So, the consequences for missing the due date can be very harsh.

The late fee and penalty for late filing of GSTR-3B are:

• Rs 50 per day of delay
• Rs 20 per day of delay for taxpayers having nil tax liability for the month

However, if the GST tax dues are not paid within the due date, interest at 18% p.a. rate is also payable on the outstanding tax amount.

Also read: Extend GSTR-3B return filing deadline: Demand by advocates and CAs as the portal is not working properly

Recent issues and solutions for GSTR-3B

Section 50 of the Central Goods and Services Tax (CGST) Act, 2017, says that interest is payable where the tax liability for a previous tax period is discharged in a subsequent tax period. Accordingly, the tab “Tax Liability Breakup, As Applicable” in Form GSTR-3B is meant to capture the tax liability relating to supplies of previous tax periods which are being reported and discharged in the current tax period.

However, from the February 2026 tax period onwards, the GST Portal auto-populates the “Tax Liability Breakup, As Applicable” in GSTR-3B on the basis of the document dates of supplies reported in GSTR-1 / GSTR-1A / IFF, where such supplies apply to any previous tax period but the corresponding tax liability is being discharged in the current period’s GSTR-3B.

Accordingly, from the February 2026 tax period, after offsetting the liability in GSTR-3B, taxpayers are required to click on the “Tax Liability Breakup, As Applicable” tab available on the payment page and confirm the breakup of tax liability by clicking the “SAVE” button or edit the same, if required.

It is only after the breakup of tax liability is confirmed and saved, the taxpayer will be able to proceed with filing Form GSTR-3B using EVC or DSC.

Howwver, back in February 2026, chartered accountants and advocates gave the feedback that this confirmation should be mandatory only in cases where supplies pertaining to previous tax periods have been reported in the current tax period. However, the confirmation is at present needed in all cases, including where the liability relates only to the current tax period. The feedback is acknowledged by GSTN and it is under resolution.

GSTN in an advisory back in February 2026 suggested an interim fix: “...taxpayers are requested to open the “Tax Liability Breakup, As Applicable” tab on the payment page and click “SAVE” within the tab for filing during the current reform cycle. Thereafter, filing of Form GSTR-3B can be completed normally.

GSTN had said back then: “Taxpayers are requested to kindly follow the above interim procedure till the issue is resolved on the portal.”