Must Knows

GSTR 3B: All about its form and GSTR3B due dates

[] GSTR3B is used to file returns, declaring the summary of GST liabilities for a particular tax period.

What is GSTR3B?

GSTR3B is a self-declaration return form, summarising the GST liabilities for a particular tax period. A taxpayer should file Form GSTR-3B returns for every tax period.

You are reading: GSTR 3B: All about its form and GSTR3B due dates

Filing of GSTR 3B is necessary even if there is no tax liability for a period. The GST3B form should be electronically filled on the official GST portal. Moreover, a different Form GSTR3B must be filed for every GSTIN.

Who should file GSTR 3B?

  • Taxpayers registered under composition scheme
  • Input service distributor
  • Non-resident Indians
  • Those deducting tax at source
  • Those collecting tax at source

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GSTR 3B filing frequency

Form GSTR 3B can be filed on a monthly or quarterly basis, as applicable.

GSTR 3B due dates

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GSTR 3B due dates differ based on the GST return filing period.

  • For those filing their GST returns monthly, GSTR3B due date is the 20th day of the month following the month for which the return should be filed.
  • For those filing their GST return quarterly, GSTR3B due date is 22nd and 24th day of the month, following the quarter for which the returns should be filed.

Note: The government can extend GSTR3B due dates via notification, as and when required.

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Late fee for GSTR 3B

Taxpayers, who fail to file the GSTR 3B within the stipulated time, would be asked to submit the following late fees:

Taxpayers with no GST liability: Rs. 20 per day

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Other taxpayers: Rs. 50 per day

Besides this, they will also have to pay an interest of 18% on the outstanding amount.

Details to be filled in GSRT 3B

  1. Outward taxable supplies
  2. Zero-rated outward taxable supplies
  3. Other outward supplies (nil rated, exempt)
  4. Inward supplies (liable to reverse charge)
  5. Non-GST outward supplies
  6. Eligible ITC
  7. ITC available (whether in full or part)
  8. ITC reversed
  9. Net ITC available
  10. Ineligible ITC
  11. Values of exempt, nil rated and non-GST inward supplies
  12. Payment of tax
  13. Interest and late fee payable

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Corrections in GSTR 3B

Although making any corrections in GSTR3B is not possible once it is filed, you can make revisions in the subsequent period while filing the form.

GSTR 3B format

Click here for a GSTR 3B sample in excel format.


Who should file GSTR 3B?

All regular taxpayers and casual taxpayers should file GSTR 3B.

Is filing GSTR 3B mandatory even if there is no business in a particular tax period?

Yes, filing of GSTR 3B is must for all regular and casual taxpayers even if there is no business in a particular tax period.

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Category: Must Knows

Debora Berti

Università degli Studi di Firenze, IT

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