All about GSTR-3B return filing

All about GSTR-3B return filing


Ravi Kariya

Ravi Kariya

297 week ago — 2 min read

Filing of GSTR-3B form is mandatory for all those who have registered for the Goods and Services Tax (GST). Here are answers to some frequently asked questions related to GSTR-3B.

What is GSTR-3B?

GST Return-3B (GSTR-3B) is a monthly self-declaration that has to be filed by a registered dealer. It is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner. You should file monthly GSTR-3B. GSTR-3B once filed, cannot be revised

Who should file GSTR-3B?

  1. Every registered person has to file GSTR-3B
  2. Even NIL returns must be filed
  3. Following persons need not file GSTR-3B
    • Input Service Distributors & Composition Dealers
    • Suppliers of OIDAR (Online information and database access or retrieval services)
    • Non-resident taxable person

What are the late fees?

Filing GSTR-3B is mandatory even for NIL returns. Late Fee for filing GSTR-3B after the due date is as follows:

  1. INR 50 per day of delay
  2. INR 20 per day of delay for taxpayers having Zero tax liability for that month

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

What is the due date of filing GSTR 3B?

Due date of filing this return is 20th of every month.


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