Rule 61 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rule 61 is the rule behind FORM GSTR-3B. Sub-rule (1) names who furnishes it and the due dates: the twentieth day of the next month for monthly filers, and the twenty-second or twenty-fourth day of the month after the quarter for quarterly filers, depending on where the principal place of business is. Sub-rules (2) to (4) cover payment of liability, the monthly deposit in FORM GST PMT-06 by quarterly filers and how that deposit is adjusted.
This article follows the Central Goods and Services Tax Rules, 2017 as amended up to 31 October 2025 in the compilation consulted; notifications issued after that date should be checked.
Under rule 61(1), a registered person (other than the classes the sub-rule excludes) furnishes FORM GSTR-3B: monthly, on or before the twentieth day of the month succeeding the month; quarterly, on or before the twenty-second or twenty-fourth day of the month succeeding the quarter according to the Table. A quarterly filer deposits the tax for each of the first two months in FORM GST PMT-06 by the twenty fifth day of the month succeeding the month (sub-rule (3)). Notification No. 01/2026 - Central Tax extended the date for March 2026 only.
The section behind the rule
Rule 61 gives effect to section 39 of the CGST Act, 2017: sub-rule (1) refers to section 39(1) for monthly returns and to its proviso for quarterly returns, and sub-rule (3) refers to the proviso to section 39(7). See sections 37 to 39 of the CGST Act: GSTR-1 and GSTR-3B. Rule 61A, on opting for the quarterly return, is covered in rule 61A of the CGST Rules, 2017. If you want your FORM GSTR-3B prepared and filed on time, see our GSTR-3B filing service.
The rule was substituted by Notification No. 82/2020 - CT dated 10.11.2020, with effect from 01.01.2021, as the footnote records. The old rule quoted in the footnote is not law and is not used here.
Sub-rule (1): who files, and by when
"Every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section 52 shall furnish a return in FORM GSTR-3B, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner, as specified under -"
Clause (i): monthly. Under section 39(1), "for each month, or part thereof, on or before the twentieth day of the month succeeding such month".
Clause (ii): quarterly. Under the proviso to section 39(1), "for each quarter, or part thereof, for the class of registered persons mentioned in column (2) of the Table given below, on or before the date mentioned in the corresponding entry in column (3)".
| S. No. | Class of registered persons (principal place of business) | Due date |
|---|---|---|
| 1 | The States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep | Twenty-second day of the month succeeding such quarter |
| 2 | The States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi | Twenty-fourth day of the month succeeding such quarter |
The excluded persons are those under section 14 of the IGST Act, Input Service Distributors, non-resident taxable persons, and persons paying tax under section 10 (composition), section 51 (tax deducted at source) or section 52 (tax collected at source). Their returns are dealt with in other rules: see rule 62: CMP-08 and GSTR-4 composition returns, rules 63 and 64 and rules 65 and 66.
A later notification, exactly as issued. Notification No. 01/2026 - Central Tax dated 21st April, 2026, issued under section 39(6), extends "the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026, for the registered persons who are required to furnish return under sub-section (1) of section 39 read with clause (i) of sub-rule (1) of rule 61". It says it "shall come into effect from 20th day of April, 2026". That is the only extension referred to here, and it is limited to that month. Check the notifications issued after it.
Sub-rule (2): payment through the ledgers
"Every registered person required to furnish return, under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or the provisions of this Chapter by debiting the electronic cash ledger or electronic credit ledger and include the details in the return in FORM GSTR-3B." For the ledgers, see electronic ledgers: section 49 and the PMT forms.
Sub-rule (3): the monthly deposit for quarterly filers
"Every registered person required to furnish return, every quarter, under clause (ii) of sub rule (1) shall pay the tax due under proviso to sub-section (7) of section 39, for each of the first two months of the quarter, by depositing the said amount in FORM GST PMT-06, by the twenty fifth day of the month succeeding such month."
There are three provisos:
- The Commissioner may, on the recommendations of the Council, by notification, extend the due date for depositing in FORM GST PMT-06, for such class of taxable persons as may be specified.
- Any extension notified by the Commissioner of State tax or Union territory tax is deemed to be notified by the Commissioner.
- In making a deposit in FORM GST PMT-06, the registered person may, (a) for the first month of the quarter, take into account the balance in the electronic cash ledger; (b) for the second month, take into account the balance in the electronic cash ledger excluding the tax due for the first month.
Sub-rule (4): adjusting the deposit
"The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed."
Who does what, by when
| Who | What | Form | When | Sub-rule |
|---|---|---|---|---|
| Monthly filer | Furnishes return | FORM GSTR-3B | On or before the twentieth day of the month succeeding the month | (1)(i) |
| Quarterly filer, Table row 1 | Furnishes return | FORM GSTR-3B | Twenty-second day of the month succeeding the quarter | (1)(ii) |
| Quarterly filer, Table row 2 | Furnishes return | FORM GSTR-3B | Twenty-fourth day of the month succeeding the quarter | (1)(ii) |
| Person required to file | Discharges liability by debiting the electronic cash ledger or electronic credit ledger | FORM GSTR-3B | With the return | (2) |
| Quarterly filer | Deposits tax for each of the first two months | FORM GST PMT-06 | By the twenty fifth day of the month succeeding such month | (3) |
| Quarterly filer | Deposit debited in the quarter's return; refund of the balance only after the return | FORM GSTR-3B | With the quarter's return | (4) |
A worked example
Hillcrest Interiors, an invented company, is registered under the regular scheme and files monthly. Its FORM GSTR-3B for a month is due on or before the twentieth day of the next month under clause (i). Sunrise Weavers, an invented quarterly filer whose principal place of business is in a State in row 1 of the Table, furnishes its quarterly FORM GSTR-3B on or before the twenty-second day of the month succeeding the quarter. If its principal place of business were in a State in row 2, it would be the twenty-fourth day.
For the first two months of the quarter, Sunrise deposits the tax due in FORM GST PMT-06 by the twenty fifth day of the month succeeding each month, taking into account for the first month the balance in the electronic cash ledger and, for the second, the balance excluding the tax due for the first month. When it files the quarter's FORM GSTR-3B, the deposits are debited. It can claim a refund of any balance out of those deposits only after that return is filed.
Points to watch
- Principal place of business. The quarterly due date depends on the State or Union territory of the principal place of business.
- Twentieth, twenty-second, twenty-fourth, twenty fifth. Four different days for four different obligations.
- Excluded classes. Composition, tax deductor and tax collector, ISD, non-resident and OIDAR persons file under other rules.
- Extensions. Only extensions by notification count; the one on file in the sources is limited to the month of March, 2026.
- Choosing the quarterly return. See rule 61A.
Need help filing FORM GSTR-3B?
A return filed on the right form but against the wrong due date, or a quarterly deposit missed, creates interest and late fee exposure. We prepare and file FORM GSTR-3B, track the PMT-06 deposits for quarterly filers and reconcile the ledgers. See our GSTR-3B filing service.
Key takeaways
- Rule 61(1)(i): monthly FORM GSTR-3B on or before the twentieth day of the month succeeding the month.
- Rule 61(1)(ii): quarterly FORM GSTR-3B on the twenty-second or twenty-fourth day of the month succeeding the quarter, by the State group in the Table.
- Rule 61(3): FORM GST PMT-06 deposit for each of the first two months of a quarter by the twenty fifth day of the month succeeding.
- Rule 61(4): the deposit is debited in the quarter's FORM GSTR-3B; refund only after that return.
- Notification No. 01/2026 - Central Tax extended the date for March 2026 only.
Read next
- Rule 61A of the CGST Rules, 2017: manner of opting for furnishing quarterly return
- Rule 60 of the CGST Rules, 2017: ascertaining details of inward supplies
- Rule 59 of the CGST Rules, 2017: furnishing details of outward supplies
- Rule 62: CMP-08 and GSTR-4 composition returns
Disclaimer: Based on the Central Goods and Services Tax Rules, 2017 and the GST Acts as amended up to 31 October 2025 in the compilation consulted, read with the Finance Act, 2026 where this article says so, as consulted on 2 October 2026. Notifications, circulars and amendments issued after that date, the forms on the common portal and the way the tax authorities apply these provisions should be checked. This article is general information, not legal advice; check the official text before acting.