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How to File GSTR 3B

GSTR 3B is one of the GST returns that needs to be filed by the regular taxpayers registered under GST. Some businesses might face difficulties while filing GSTR 3B for their businesses. This article will help you understand what is GSTR 3B, who should file it and how to file it.

What is GSTR 3B? 

GSTR-3B is a self-declared summary of GST return filed every month (it is quarterly for the taxpayers who opted for the QRMP scheme). You can file your GSTR 3B return through the GST portal. Every taxpayer must file GSTR 3B from July 2017 onwards.  

Once you have filed GSTR-3B, it can’t be revised. Even if there is zero liability, you must file GSTR 3B. Also, you must pay the GST liability on or before the date of filing GSTR-3B. Every GSTIN must file GSTR 3B separately. On the GSTR 3B form, you must summarize and report the total values of your purchases and sales without requiring to list the invoice information. 

When should you file GSTR 3B? 

If your business’s annual turnover in the previous financial year was less than 5 crore, you should file the GSTR 3B for a specific month by the 20th of the next month. This means if you must file the GSTR 3B for the current month by the 20th of the following month. Therefore, you would file the GSTR 3B for May by the 20th of June and for June, you’d file it by the 20th of July.

On the other hand, if your annual turnover is equal to or more than Rs 5 crore, the due date for GSTR 3B filing would either be the 22nd of the next month or the 24th of the next month for you depending on the State/UT your business is in. Moreover, if you have opted for the QRMP scheme, the due date would be the 22nd or 24th of the month following every quarter depending on the guidelines of the State/UT of your business. 

Due date is 22nd of the next month Chattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Karnataka, Maharashtra, Kerala, Goa, Tamil Nadu, Lakshadweep, Andaman and Nicobar Islands, Puducherry, Telangana, and Andhra Pradesh
Due date is 24th of the next month Punjab, Jammu and Kashmir, Chandigarh, Ladakh, Uttarakhand, Himachal Pradesh, Nagaland, Haryana, Uttar Pradesh, Delhi, Arunachal Pradesh, Bihar, Rajasthan, Sikkim, Manipur, Jharkhand, Meghalaya, Mizoram, Assam, Tripura, and Odisha

Who must file GSTR 3B?

Every person registered under GST has to file GSTR-3B except the following:

  • Non-resident taxable persons
  • Non-resident supplies of OIDAR service
  • Input service distributors
  • Taxpayers registered under the Composition Scheme

Which details must be mentioned in the GSTR-3B form?

You must provide the following details during GSTR 3B return filing:

  • Interest and Late Fees
  • Exempt, nil, and non-GST inward supplies
  • Eligible ITC
  • Any ITC that’s ineligible as per section 17(5)
  • The total amount of ITC available and any ITC that has been reversed per CGST/SGST rules 42 and 43. 
  • Interstate supplies
  • Information related to supplies made to UIN holders, unregistered persons, and composition dealers. You must also mention the IGST amount, place of supply, and total taxable value. 
  • Tax on outward, and reverse charged inward supplies
  • Total taxable value, cess, SGST, CGST, and ISGT of supplies. You must report the total value for exempted nil-rated supplies and non-GST supplies.
  • Information of all outward supplies and inward supplies eligible for reverse charge.

Latest GSTR 3B details and updates 

Update on 3rd May 2021

The Government has waived off the late fee for GSTR-3B for April and May 2021. The exemption is available for a delay of up to 15 days and 30 days from the original due date for a taxpayer with a turnover of more than Rs 5 crore and up to 5 crores, respectively. Also, no late fees will be levied if the return is filed by 30 days from the original due date for the quarter ending 31st March 2021.

Update on 13th December 2020

Businesses will get complete auto-populated monthly sales GSTR 3B return form based on the information filed in GSTR-1 and auto-drafted ITC statement GSTR-2B from November 2020 tax period onwards. 

Also, if the total liability of a particular period is negative due to debit/credit notes, the same will get auto-populated as zero liability. 

Update on 10th November 2020

The due date for filing GSTR-3B and paying GST has been notified for the months from October 2020 until March 2021 as:

Annual Turnover in Previous Financial YearGST Registration in States and UTsNew Due Dates
Equal to or more than Rs 5 croreAll 20th of the succeeding month
Less than Rs 5 croreChattisgarh, Madhya Pradesh, Gujarat, Dadra and Nagar Haveli and Daman and Diu, Karnataka, Maharashtra, Kerala, Goa, Tamil Nadu, Lakshadweep, Andaman and Nicobar Islands, Puducherry, Telangana, and Andhra Pradesh22nd of the succeeding month
Less than Rs 5 crorePunjab, Jammu and Kashmir, Chandigarh, Ladakh, Uttarakhand, Himachal Pradesh, Nagaland, Haryana, Uttar Pradesh, Delhi, Arunachal Pradesh, Bihar, Rajasthan, Sikkim, Manipur, Jharkhand, Meghalaya, Mizoram, Assam, Tripura, and Odisha24th of the succeeding month

Update on 30th June 2020

The maximum late fee is capped at Rs 500 per return for the tax periods mentioned below, for GSTR-3B filed after the specified deadlines in notification 52/2020 but before 30th September 2020, while nil return will not be charged any late fee. 

  1. For turnover of more than Rs 5 crore the duration is from May 2020 to July 2020.
  2. For turnover equal to or below Rs 5 crore the duration is from February 2020 to July 2020.

How to file GSTR-3B on GST Portal 

Here is a detailed guide on GSTR 3B filing on GST portal:

  1. Login to the GST Portal.
  2. Head to ‘Services’ and go to ‘Returns’. Under the ‘Returns’ section, go to the ‘Returns Dashboard’ section. 
  3. You have arrived at the File Returns page. Now, pick the ‘Financial Year’ and the ‘Return Filing Period’ from the drop-down list for which you want to file GSTR 3B. After selecting your required financial year and return filing period, click the ‘SEARCH’ button.
  4. In the ‘Monthly Return GSTR-3B’ tile, select the ‘PREPARE ONLINE’ button. 
  5. Here, you will have to answer several questions. Click the ‘NEXT’ button after answering them, however, keep the following points in mind while entering your answer:
    1. To file a ‘Nil’ return, you should select yes as your answer to the question. After that follow step 10 for filing the required GSTR 3B details. 
    2. On the other hand, if you aren’t going to file a ‘Nil’ return, answer all the questions as either ‘Yes’ or ‘No’. The answers will provide respective fields and tables while you enter information in the following step. 
  6. Enter the required values in every displayed tile. If applicable, enter the Interest and Late Fees. Each head in this section requires you to enter totals. In this section, one or more of the following information will be necessary when you file GSTR3B:
    1. Summary information of inward and outward supplies liable to reverse charge with taxes.
    2. Information of inter-state supplies you made to UIN holders, unregulated persons, composition taxable persons and taxes must be entered according to the place of supply.
    3. Summary information of ineligible and eligible input tax credit claimed along with input tax credit reversed. 
    4. Summary information of Non-GST, exempt, and Nil inward supplies as inter-state or intra-state supply.
    5. The details of Interest and Late fee under each tax head: CGST, IGST, Cess, and SGST/UTGST. Your late fee is calculated based on the number of days passed after your due date of GSTR3B filing. 
    6. You can select the ‘ADD’ or ‘DELETE’ to modify respective tiles. Once you have entered the required data on a tile, click the ‘CONFIRM’ button. 
  7. After entering all the information, click the ‘SAVE GSTR-3B’ button present at the bottom of the page. The main page of GSTR 3B also has a ‘SAVE GSTR3B’ button which you can use to save the data at any stage of this process and return to edit the same. 
  8. After you have saved all information, the ‘SUBMIT’ button gets enabled. Click on the ‘SUBMIT’ button to enter your GSTR 3B return. Keep in mind that after submission, the entered data is frozen and you can’t modify the same. 
  9. Now, you can view the draft GSTR-3B return by clicking on the ‘PREVIEW DRAFT GSTR-3B’ button. Now, click on the ‘Payment of Tax’ tile to pay the taxes and offset the liability. After that, follow these steps:
    1. Select the ‘CHECK BALANCE’ button to see your balance of cash and credit. It helps you see the balance before you make payments for the same. 
    2. Click ‘OK’ and return to the previous page. 
    3. Give the amount of credit to be utilised from the available credit to pay off the liabilities. Be sure to adhere to the utilization principles otherwise your liabilities won’t get offset. 
    4. Click the ‘OFFSET LIABILITY’ button and your liabilities will be paid off. After that, click the ‘OK’ button. 
    5. If the cash balance in Electronic Cash Ledger is less than the required button, click the ‘CREATE CHALLAN’ button. On the other hand, if the cash balance in Electronic Cash Ledger is higher then click the ‘MAKE PAYMENT/POST CREDIT TO LEDGER’ button. 
  10. Click on the checkbox for declaration and select the authorized signatory. Then, click on the ‘FILE GSTR-3B WITH DSC’ or ‘FILE GSTR-3B WITH EVC’ button. 
  11. Now, click on the ‘PROCEED’ button and your GSTR 3B filing process is complete.

Frequently Asked Questions on GSTR 3B

Does GSTR-3B require invoice matching?

When you file GSTR 3B, you are not required to match invoices. Nevertheless, if the total values of the purchases and sales you reported on GSTR-3B don’t match the values you reported on GSTR-1, GSTR-2, and GSTR-3 for the pertaining months, then you will have to pay the additional GST with a penalty.

Can GSTR-3B get revised?

No, you cannot revise GSTR 3B after filing it.

What are the penalties for failing to file GSTR 3B or for filing GSTR 3B late?

The late fees for filing GSTR 3B after the due date are:

Rs. 20 per day of delay for taxpayers that have a nil tax liability for the month
Rs. 50 per day of delay for taxpayers that have a tax liability for the month

If you don’t pay the GST amount after the due date, you must pay an interest of 18% per year. The interest is calculated from the day following the due date to the actual day of payment.