What is GSTR-3B?
It is a self-declaration filed by the registered dealer from July 2019 till March 2020. The following important points are as follows –
- Taxpayer’s must file separate GSTR-3B for each GSTIN.
- Tax liability amount of GSTR-3B must be paid by the taxpayer before the last date of filing GSTR-3B.
- It cannot be revised.
Who should file GSTR-3B?
It is mandatory for every GST registered dealer to file GSTR-3B. The registered persons who are exempted to file the returns are as follows
GSTR-3B Filing Due Dates
The upcoming due dates for filing GST-3B are as follows –
|May 2019||20th June 2019|
|June 2019||20th July 2019|
|July 2019||20th August 2019|
|August 2019||20th September 2019|
|September 2019||20th October 2019|
|October 2019||20th November 2019|
|November 2019||20th December 2019|
|December 2019||20th January 2020|
Penalty for Late GSTR-3B Filing
Filing of GSTR-3B is mandatory even in case of nil returns. Late filing fees for GSTR-3B is as follows -
GSTR-3B Return Form Format
Download Form GSTR-3B by clicking below link –