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 –

  1. Taxpayer’s must file separate GSTR-3B for each GSTIN.
  2. Tax liability amount of GSTR-3B must be paid by the taxpayer before the last date of filing GSTR-3B.
  3. 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

  • Composition dealers
  • Input service distributors
  • Non-resident taxable person
  • Persons who are supplier of online information & database access or retrieval services (OIDAR) and paying taxes under section 14 of the IGST act.

GSTR 3B Filing Due Dates 2020

Due Dates for filing of GSTR 3B under various categories are as under -

Particulars Due date
Annual turnover of Rs.5 Crore & above in the previous financial year 20th of Every Month (Without late fees)
Annual turnover below Rs.5 crore in the previous financial year
22 States/Union Territories
Union Territories of J&K, Ladakh and States of Himachal Pradesh, Uttarakhand, Haryana, Punjab, Chandigarh, Haryana, Rajasthan, Delhi, U.P, Sikkim, Bihar, Nagaland, Manipur, Arunachal Pradesh, Assam, Tripura, Meghalaya, West Bengal, Odisha and Jharkhand.
15 States/ Union Territories
Union Territories of Daman & Diu, Dadra & Nagar Haveli, Lakshadweep, Andaman & Nicobar Island, Puducherry and States of Chhattisgarh, Kerala, Tamil Nadu, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Andhra Pradesh, Telangana
24th of Every Month (Without late fees)
22nd of Every Month (Without late fees)

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 -

  • Rs.50 per day (In case of filing tax liability)
  • Rs.20 per day (in case of filing Nil tax liability)
  • Reconciliation of GSTR-1 with GSTR-3B is very necessary to find any missed out or a duplicate invoice.
  • In the case of late payment, you will be liable to pay interest as well as penalty. Interest will be charged @18% per annum and it is calculated by the tax payer on the outstanding tax amount.

GSTR-3B Return Form Format

Download Form GSTR-3B by clicking below link –

Frequently Asked Questions on GSTR-3B

It is mandatory for every registered dealer to file GSTR-3B whether any transaction has taken place in a month or not.
No, invoice breakup is not required in GSTR-3B. Only consolidated numbers are required.
No, GSTR-3B is filed separately for every GSTIN. You cannot club both the returns.
Invoices cannot be matched in GSTR-3B as this is a self-declaration made by the tax payer.