GSTR-3B is a monthly self-declaration that has to be filed a registered dealer from July 2017 till March 2020. Points to Note:
Every person who has registered for GST must file the return GSTR-3B including Nil returns.
Filing GSTR-3B is mandatory even for Nil returns. Late Fee for filing GSTR-3B after the due date is as follows:
GSTR-3B must be filed by the 20th of the subsequent month to avoid late fees. This due date was valid until GSTR-3B of December 2019. For the return periods January 2020 to March 2020, the due date has been revised (as can be viewed in the image).The following are essential to note regarding the due dates: