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GSTR-3B: Due Date, Late Fee, Format, Return Filing, Eligibility, Rules

By Annapoorna

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Updated on: Apr 12th, 2024

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16 min read

GSTR-3B is the summary return that taxpayers must file regularly to show details of sales, ITC claims, tax liability, refunds, etc recorded on their GSTIN. This article gives a comprehensive overview of GSTR-3B and its applicability. Clear provides an end-to-end GSTR-3B filing solution with advanced features for automating sales and ITC reconciliations, maximising ITC claims, Table-4 reporting, ITC offset, vendor communication and filing. Continue reading to know more about GSTR 3B.

What is GSTR 3B?

GSTR-3B is a self-declared summary GST return filed every month (quarterly for the QRMP scheme). Taxpayers need to report the summary figures of sales, ITC claimed, and net tax payable in GSTR-3B.
  • 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
GSTR-3B Late Fee & Penalty

Late Fee & Penalty for GSTR-3B

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. It is either 20th of every month or 22nd/24th of the month following every quarter, for monthly and quarterly filers (as provided in the below 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).GSTR-3B due date & turnover limit

*To know about the current due dates 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 Clear GST Software?

The advanced Clear GST solution provides an end-to-end filing of GSTR-3B at a PAN level across multiple GSTINs. It also provides its users with a smart error correction UI at every stage - upon importing of data, reconciliation/review, uploading prepared data onto the GSTN, and filing with the GSTN, for a quick, hassle-free, and accurate GSTR-3B filing experience.

With the advanced, enterprise-grade ClearGST solution, you can ensure a notice-free and compliant business! Here’re some exclusive features for GSTR-3B you must not miss exploring on the platform-

  • PAN-level, end-to-end GSTR-3B filing reduces time spent on filing by over 70%.
  • Enjoy a single file import of all docs for preparing sales and purchase data.
  • Proactively address errors with our smart error correction on UI, such as the ingestion duplicate warning layer, mismatch in tax rate vs tax amount, and invalid customer GSTINs.
  • Pre-upload GSTR-3B validations such as GSTR-1 vs GSTR-3B validation, past GSTR-3B validation, and GSTR-2B vs purchase reconciliation checks.
  • Comprehensive reporting dashboard for GSTR-1 vs GSTR-3B vs SR & GSTR-2B vs GSTR-3B vs PR.
  • Claim only accurate ITC with Table 4 automation as per the latest GSTR-3B and ITC claim norms.

Below is an overview of steps to file GSTR-3B on Clear GST solution-

ClearTax GST Software

Frequently Asked Questions

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.

What is the difference between GSTR-1 & GSTR-3B?

You have to report all the sales detail in GSTR-1, whereas you have to report summarised figures of sales, ITC claimed, and net tax payable in GSTR-3B return.

What is the difference between GSTR-3 & GSTR-3B?

Initially, the government planned to implement the GSTR-3 return as an auto-populated return based on GSTR-1 & GSTR-2 data. However, the government kept GSTR-3 on hold due to implementation issues and replaced it with GSTR-3B, a self-declared summary return.

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.

About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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Quick Summary

GSTR-3B is a summary GST return filed monthly by registered taxpayers. Clear provides an end-to-end filing solution for GSTR-3B, including features for automation and reconciliation. It is crucial to file GSTR-3B on time to avoid penalties and interest. Reconciliation with GSTR-2A, GSTR-2B, and GSTR-1 is necessary for accurate ITC claims. Clear's GST software offers advanced features for error correction and efficient filing experience.

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