GSTR 3B is a return form introduced by the Government. It does not require invoice level information. It only requires total values, like a summary, for the month for which filing is done.
GSTR-3B has to be filled by registered dealers from July 2017 till March 2020.GSTR-3B is a monthly self- declaration form.
Every registered person must file the return GSTR-3B even if it is a NIL return.
The GSTR-3B form should be submitted monthly by every registered supplier that is liable to file the monthly returns GSTR-1, GSTR-2 and GSTR-3
- Separate GSTR-3B shall be filed for each GSTIN
- GSTR-3B cannot be revised
- Tax liability shown/calculated in GSTR-3B must be paid by the last date of filing GSTR-3B for that particular month i.e. 20th of every succeeding month
Following persons are not required to file GSTR-3B
- Input Service Distributors & Composition Dealers
- Non-resident taxable person
- Suppliers of OIDAR
Late Fee & Penalty
Late Fee for filing GSTR-3B after the due date is as follows:
- Rs. 50 per day in normal cases
- For taxpayers having Nil tax liability for the month– Rs. 20 per day till the failure continues
Reconciliation of GSTR-1 with GSTR-3B is required to know if there is an invoice which is missed out or duplicated
Interest @ 18% per annum is to be payable on the amount of outstanding tax.
Interest Liability for Filing Form GSTR-3B
- Taxpayers having aggregate turnover >Rs. 5 Cr. In preceding financial year
| Tax Period | Interest not payable, if filed by | Date from which interest is to be paid @9% till the date of filing, if filed by 24th June, 2020 | Date from which interest is to be @18% till date of filing, if filed after 24th June, 2020 |
| Feb, 2020 | 4th April, 2020 | 5th April, 2020 | 21st March, 2020 |
| March, 2020 | 5th May, 2020 | 6th May, 2020 | 21st April, 2020 |
| April, 2020 | 4th June, 2020 | 5th June ,2020 | 21st May, 2020 |
- Taxpayers having aggregate turnover >Rs.1.5 Cr. and up to Rs.5 Cr. in preceding financial year
| Tax Period (a) | Interest not payable, if filed by (b) | Date from which interest is to be paid @18%, if not file by dates in column (b), for taxpayers falling in States/UT of group 1(c) | Date from which interest is to be paid @18%, if not filed by dates in column (b), for taxpayers falling in States/UT of group 2(d) |
| Feb, 2020 | 29th June, 2020 | 23rd March, 2020 | 25th March, 2020 |
| March, 2020 | 29th June, 2020 | 23rd April, 2020 | 25th April, 2020 |
| April, 2020 | 30th June, 2020 | 23rd May,2020 | 25th May, 2020 |
- Taxpayers having aggregate turnover up to Rs.1.5 Cr. in preceding financial year
| Tax Period | Interest not payable, if filed by | Date from which interest is to be paid @18%, if not filed by dates in column (b), for taxpayers falling in States/UT of group 1(c) | Date from which interest is to be paid @18%, if not filed by dates in column (b), for taxpayers falling in States/UT of group 2(d) |
| Feb, 2020 | 30th June, 2020 | 23rdMarch, 2020 | 25th March, 2020 |
| March, 2020 | 3rd July, 2020 | 23rd April, 2020 | 25th April, 2020 |
| April, 2020 | 6th July, 2020 | 23rd May,2020 | 25th May, 2020 |
Due Dates for GSTR-3B Filing
In order to avoid late fees, GSTR-3B must be filed by the 20th of the subsequent month. This due date was valid for GSTR-3B up to December 2019.
For the return period starting from January 2020 to March 2020, the due dates stand revised (as can be viewed in the image).
Even where GSTR-3B was filed after the due date but the tax was paid before the due date, both late fees and interest will continue to apply.
Taxpayers filing quarterly GSTR-1 returns must still pay tax and file GSTR-3B every month.
The GSTR-3B form can be filed online through the GSTN portal. The tax liability can be met through online payment or by challans in banks.
You either need an OTP from your registered phone to verify your return using an EVC (electronic verification code) or a digital signature certificate (of class 2 or higher). You can also file your GST returns using an Aadhar based e-sign.
