<\/p>\n\n\n\n
GSTR 3B<\/strong> 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.<\/p>\n\n\n\n GSTR-3B has to be filled by registered dealers from July 2017 till March 2020.GSTR-3B is a monthly self- declaration form.<\/p>\n\n\n\n Every registered person must file the return GSTR-3B even if it is a NIL return.<\/p>\n\n\n\n The GSTR-3B form should be submitted monthly by every registered supplier that is liable to file the monthly returns\u00a0GSTR-1,\u00a0GSTR-2 and\u00a0GSTR-3<\/p>\n\n\n\n Late Fee for filing GSTR-3B after the due date is as follows:<\/p>\n\n\n\n Reconciliation of GSTR-1 with GSTR-3B is required to know if there is an invoice which is missed out or duplicated<\/p>\n\n\n\n Interest @ 18% per annum is to be payable on the amount of outstanding tax.<\/p>\n\n\n\n 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. <\/p>\n\n\n\n For the return period starting from January 2020 to March 2020, the due dates stand revised (as can be viewed in the image).<\/p>\n\n\n\n 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.<\/p>\n\n\n\n Taxpayers filing quarterly GSTR-1 returns must still pay tax and file GSTR-3B every month.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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.<\/p>\n","protected":false},"excerpt":{"rendered":" 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<\/p>\nFollowing persons are not required to file GSTR-3B<\/strong><\/h3>\n\n\n\n
Late Fee & Penalty<\/strong><\/h3>\n\n\n\n
Interest Liability for Filing Form GSTR-3B<\/strong><\/h3>\n\n\n\n
Tax Period<\/strong><\/td> Interest not payable, if filed by<\/strong><\/td> Date from which interest is to be paid @9% till the date of filing, if filed by 24<\/strong>th<\/sup><\/strong> June, 2020<\/strong><\/td> Date from which interest is to be @18% till date of filing, if filed after 24<\/strong>th<\/sup><\/strong> June, 2020<\/strong><\/td><\/tr> Feb, 2020<\/td> 4th<\/sup> April, 2020<\/td> 5th<\/sup> April, 2020<\/td> 21st<\/sup> March, 2020<\/td><\/tr> March, 2020<\/td> 5th<\/sup> May, 2020<\/td> 6th<\/sup> May, 2020<\/td> 21st<\/sup> April, 2020<\/td><\/tr> April, 2020<\/td> 4th<\/sup> June, 2020<\/td> 5th<\/sup> June ,2020<\/td> 21st<\/sup> May, 2020<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n Tax Period (a)<\/strong><\/td> Interest not payable, if filed by (b)<\/strong><\/td> 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)<\/strong><\/td> 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)<\/strong><\/td><\/tr> Feb, 2020<\/td> 29th<\/sup> June, 2020<\/td> 23rd<\/sup> March, 2020<\/td> 25th <\/sup> March, 2020<\/td><\/tr> March, 2020<\/td> 29th<\/sup> June, 2020<\/td> 23rd<\/sup> April, 2020<\/td> 25th<\/sup> April, 2020<\/td><\/tr> April, 2020<\/td> 30th<\/sup> June, 2020<\/td> 23rd<\/sup> May,2020<\/td> 25th<\/sup> May, 2020<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n Tax Period<\/strong><\/td> Interest not payable, if filed by<\/strong><\/td> 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)<\/strong><\/td> 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)<\/strong><\/td><\/tr> Feb, 2020<\/td> 30th<\/sup> June, 2020<\/td> 23rd<\/sup>March, 2020<\/td> 25th <\/sup> March, 2020<\/td><\/tr> March, 2020<\/td> 3rd<\/sup> July, 2020<\/td> 23rd<\/sup> April, 2020<\/td> 25th<\/sup> April, 2020<\/td><\/tr> April, 2020<\/td> 6th<\/sup> July, 2020<\/td> 23rd<\/sup> May,2020<\/td> 25th<\/sup> May, 2020<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n Due Dates for GSTR-3B Filing<\/strong><\/h3>\n\n\n\n