What is GSTR-3B?

GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 and GSTR 2 return forms. It is a simplified return to declare summary GST liabilities for a tax period.

IMPORTANT:

  • You have to file GSTR-3B even when there has been no business activity (nil return).
  • You cannot revise/amend GSTR3B.
  • You have to file a separate GSTR 3B for every GSTIN you have.

Who should file GSTR-3B?

All taxpayers, including those with nil returns are required to file this GST Return Form on a monthly basis. 

However, there are a few exceptions:

  • Input Service Distributors & Composition Dealers
  • Suppliers of OIDAR ( Online Information Database Access and Retrieval Services)
  • Non-resident taxable person

The above are exempted from filing return in using the 3B form under existing rules. 

UPDATE: Small taxpayers need not file GSTR-3B from October, 2019. Instead, they have to file GST PMT-08. Their first GST RET-01 for the Oct-Dec, 2019 quarter in to be filed in January, 2020.

What is the last date to file GSTR-3B?

This GSTR form is a monthly return form. The due date for submission every month is the 20th of the succeeding month. For example, the due date to file GSTR-3B for September, 2019 is 20th October, 2019.

Note: Form GSTR3B will be completely discontinued from January, 2020.

What is the format of GSTR-3B?

GSTR 3B is divided into following sections:

Section 1: Questionnaire pertaining to business activities and tax liabilities for the current tax period

Section 2: A box showing GST-return related information, including Return Status.

Section 3.1: Box for filling out details of tax on outward and inward supplies liable to reverse charge

Section 3.2: Interstate supplies (supplies made to unregistered persons, composition taxable persons, UIN holders)

Section 4: Details pertaining to eligible ITC (Input Tax Credit)

Section 5.1: Exempt, nil and non-GST inward supplies

Section 5.2: Interest and late fee

Section 6.1: Payment of Tax

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