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GSTR 3B is a simple return form introduced by the CBEC for the month of July and August. You must file a separate GSTR 3B for each GSTIN you have. Do note that you do not have to provide invoice level information in this form. Only total values for each field have to be provided, this value must be for the month for which you are filing.
Filing GSTR 3B is mandatory for GST registrants. Some portions of Part B of GSTR-3 will be automatically populated from GSTR 3B filed by you. If there is any discrepancy between the two you can correct your GSTR-3 later and deposit any taxes which are payable.
A taxpayer must file his/her GSTR 1, 2, & 3 returns for every tax period. GSTR 3B is a simplified summary return, in which a taxpayer must declare their summary GST liabilities for the tax period and the discharge of these liabilities. GSTR-3B needs to be filed if there is any discrepancy between the system generated Form B of GSRT - 3. All normal taxpayers are required to file the GSTR-3B every time there is an extension of due dates of filing for GSTR-1 and GSTR-2.
Every taxpayer is required to file his/her GSTR 3B, even if there is no business conducted in the given tax-period.
Unfortunately, you cannot make changes to GSTR 3B once it is filed. In case there are any adjustments, they can be made in the GSTR 3B for the subsequent tax period.