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

File Your GSTR-3B Error-free in just 15 mins with ClearTax GST Software

20 September 2019 is the deadline to file GSTR-3B for August*
  • 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
  • *GSTR-3B for July in certain flood affected areas and J&K is extended to 20 September 2019.

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What is GSTR 3B?

GSTR-3B is a monthly self-declaration that has to be filed by a registered dealer from July 2017. 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.

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 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

Interest @ 18% per annum is payable on the amount of outstanding tax to be paid.

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 two 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.