GSTR-3B : Return Filing, Format, Eligibility & Rules
File Your GSTR-3B Error-free in just 15 mins with ClearTax GST Software
- Know accurate tax liability before uploading to GSTN Portal
- Save time by managing all your GSTINs at one place
- Avoid errors – No manual entry required in 3B Form
- Software price starts from just ₹5000 per year
What is GSTR 3B?
GSTR-3B is a monthly self-declaration that has to be filed a registered dealer from July 2017 till March 2018. Points to Note:
- You must file a separate GSTR-3B for each GSTIN you have
- Tax liability of GSTR-3B must be paid by the last date of filing GSTR-3B for that month
- GSTR-3B cannot be revised
Who should file GSTR 3B?
Every person who has registered for GST must file the return GSTR-3B including nill returns.
- Input Service Distributors & Composition Dealers
- Suppliers of OIDAR
- Non-resident taxable person
Late Fee & Penalty
Filing GSTR-3B is mandatory even for nill returns. Late Fee for filing GSTR-3B after the due date is as follows:
- Rs. 50 per day of delay
- Rs. 20 per day of delay for taxpayers having Nil tax liability for the month
- Eligible ITC
|Details||Integrated tax||Central tax||State/ UT tax||Cess|
|A) ITC available|
|B) ITC reversed|
|C) Net ITC available [A-B]|
|D) INELIGIBLE ITC|
- GST authorities have issued notices to a large number of taxpayers asking them to reconcile the ITC claimed in a self-declared summary return Form GSTR – 3B and auto-generated Form GSTR – 2A. Such notices are issued in Form GST ASMT – 10. The taxpayer would be required to reply to such notices or pay the differential amount.
- Action has also been taken against evaders claiming ITC on basis of fake invoices.
- Reconciliation ensures that credit is being claimed only in respect of the tax which has been actually paid to the supplier.
- Ensures that no invoices have been missed/ recorded more than once etc.
- In case the supplier has not recorded the outward supplies in Form GSTR – 1, communication can be sent out to the supplier to ensure that the discrepancies are corrected.
- Errors committed while reporting details in GSTR-1 by suppliers or GSTR-3B by recipients can be rectified.
- Credit of IGST claimed on the import of goods
- Credit of IGST on the import of services
- Credit of GST paid on reverse charge mechanism etc.
- Transitional credit claimed in TRAN – I and TRAN – II.
- ITC for goods and services received in FY 2017 – 18 but availed in FY 2018 – 19.
How to File GSTR-3B on ClearTax GST Software?
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 GSTIN’s. One in Delhi and 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 return using ClearTax GST Software?You can prepare and upload your GSTR-3B using ClearTax GST Software. But the final submission and filing have to be done on GST portal/GSTN.
Will there be any invoice matching in GSTR-3B?Invoice matching is not done in GSTR-3B. This return is more of a self-declaration.
Do i have to file GSTR-1, GSTR-2 and GSTR-3 even after filing GSTR-3B?GSTR-1 has to be filed on a monthly or a quarterly basis depending on the turnover. Due dates and filing of GSTR-2 and GSTR-3 will be worked out by the GST Council soon. You have to file GSTR-3B every month.