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GSTR-3B : Return Filing, Format, Eligibility & Rules

Deadline for GSTR-3B filing is now 20th, 22nd and 24th of a month
  • Optimize your GST liability in GSTR 3B through built-in Setoff calculator
  • Claim 100% accurate ITC and stay compliant to rule 36(4)
  • Prepare and file GSTR 3B with EVC and DSC without going to any other portal
  • Import data from Tally into Cleartax in a single click through Tally Connector
  • File GSTR 3B Nil returns in less than 30 seconds

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What is GSTR 3B?

GSTR-3B is a self-declared summary GST return filed every month (quarterly for QRMP scheme). It must be filed by a registered taxpayer from July 2017 onwards.

  • A separate GSTR-3B must be filed for every GSTIN
  • The GST liability must be paid on or before the date of filing GSTR-3B, earlier of its due date
  • The GSTR-3B once filed cannot be revised
  • Even in case of a zero liability, GSTR-3B must be compulsorily filed
 

Who should file GSTR 3B?

Every person who is registered under GST must file GSTR-3B.

However, the following registrants do not have to file GSTR-3B
  • Taxpayers registered under the Composition Scheme
  • Input service distributors
  • Non-resident suppliers of OIDAR service
  • Non-resident taxable persons
 

Late Fee & Penalty

A late fee is charged for filing GSTR-3B of a tax period after the due date. It is levied as follows:

  • Rs. 50 per day of delay
  • Rs. 20 per day of delay for taxpayers having nil tax liability for the month
In case the GST dues are not paid within the due date, interest at 18% per annum is payable on the amount of outstanding tax to be paid.
 

Due Dates for GSTR-3B Filing

  • Up to December 2019: The due date is 20th of the subsequent month
  • January 2020 onwards: The due dates have been staggered (as provided in the image)*
  • Taxpayers opting for the QRMP scheme from 1st January 2021: The due date is 22nd or 24th of the month following every quarter, as per the State/UT of the principal place of business (list of States/UT given in the image).

*To know about any due date extensions for GSTR-3B, visit our page on GST Calendar

The following are essential points to note:
  • Taxpayers must ensure to pay taxes and file GSTR-3B within the deadline.
  • The late filing of GSTR-3B attracts a late fee and interest at 18% per annum.
  • In case the tax was paid within the due date but the GSTR-3B was filed after the deadline, both late fees and interest will apply.
  • Taxpayers (including those not opting for the QRMP Scheme) filing quarterly GSTR-1 returns must still pay tax and file GSTR-3B every month.

GSTR-3B vs GSTR-2A & GSTR-2B: Comparison

Reconciliation of GSTR-2A (real-time update of ITC) and GSTR-2B (ITC statement for the month) with GSTR-3B is needed to:
  • Avoid notices due to excess input tax credit claims in GSTR-3B
  • Be informed if any genuine input tax credit is missed out on
  • Nudge the supplier to upload the invoice details in the GSTR-1, if not uploaded
  • Stay GST compliant and improve the GST compliance rating!

Know more about GSTR-2B to reconcile & claim accurate ITC before filing GSTR-3B

Read more on how to compare GSTR-3B vs GSTR-2A easily!
 

GSTR-3B vs GSTR-1: Comparison

Reconciliation of GSTR-1 with GSTR-3B is needed to:
  • Avoid interest & penalties due to the short payment of tax
  • Know if any invoice is missed out on or duplicated
  • Allow the recipient to claim an accurate input tax credit based on his GSTR-2A & GSTR-2B
  • Stay GST compliant and improve the GST compliance rating!
Read more on how to compare GSTR-3B vs GSTR-1 easily!
 

How to File GSTR-3B on ClearTax GST Software?

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FAQs on GSTR-3B
  • I have no sales or purchase in a month. Should I still file GSTR-3B?
    Yes, GSTR-3B has to be filed by every registered person even if there are no transactions in a month.
  • Should I provide invoice-wise details on the return?
    Only consolidated numbers are required in GSTR-3B. Invoice-wise breakup is not required.
  • I have 2 GST Identification numbers. One in Delhi and the other in Assam. Can I file 1 GSTR-3B for both registrations?
    No. GSTR-3B has to be filed for every GSTIN separately. The returns cannot be clubbed.
  • Can I file the GSTR-3B return using the ClearTax GST Software?
    You can prepare and file GSTR-3B with EVC and DSC on the ClearTax GST Software, without going to any other portal. If you are a Tally user, you can import data from Tally into ClearTax with a single click through Tally Connector, to prepare and file GSTR-3B easily.
  • Will there be any invoice matching in GSTR-3B?
    Invoice matching is not done in GSTR-3B. This is a summarised self-declaration return.