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

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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
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  • File GSTR 3B Nil returns in less than 30 seconds

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What is GSTR 3B?

GSTR-3B is a monthly self-declaration that has to be filed a registered dealer from July 2017 till March 2020. 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 Nil returns.

However, the following registrants do not have to file GSTR-3B
  • Input Service Distributors & Composition Dealers
  • Suppliers of OIDAR
  • Non-resident taxable person

Late Fee & Penalty

Filing GSTR-3B is mandatory even for Nil returns. Late Fee for filing GSTR-3B after the due date is as follows:

Reconciliation of GSTR-1 with GSTR-3B is needed to:
  • Rs. 50 per day of delay
  • Know if any invoice is missed out or duplicated
  • Rs. 20 per day of delay for taxpayers having Nil tax liability for the month
Interest @ 18% per annum is payable on the amount of outstanding tax to be paid.

New Due Dates for GSTR-3B Filing

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:
  • Taxpayers must ensure to pay taxes and file GSTR-3B within the deadline.
  • The late filing of GSTR-3B attracts late fees and interest at 18%.
  • 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 filing quarterly GSTR-1 returns must still pay tax and file GSTR-3B every month.

GSTR-3B vs GSTR-2A: Comparison

Reconciliation of GSTR-2A 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
  • Nudge the supplier to upload the invoice details on GSTR-1, if not
  • Stay GST compliant and improve GST Compliance rating!
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 or duplicated
  • Allow recipient claim an accurate Input tax credit based on GSTR-2A
  • Stay GST compliant and improve 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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General GSTR-3B Queries
  • 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 GSTINā€™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.