Every person who is registered under GST must file GSTR-3B.
A late fee is charged for filing GSTR-3B of a tax period after the due date. It is levied as follows:
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.
*To know about any due date extensions for GSTR-3B, visit our page on GST Calendar
The following are essential points to note:
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!
Read more on how to compare GSTR-3B vs GSTR-1 easily!