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GST-3B 2018-01-25T09:35:58+00:00


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GSTR–3B Meaning ?

Tax Authorities have introduced a simple return form called as GSTR-3b for the return filing only for initial 6 months of GST implementation. Thereafter, it is extended to March 2018. GSTR – 3B contains details of all inward and outward supplies. Only the total values for each supplies have to be provided. There is no need to provide any invoice level information in this form. In case you do not have any business transaction during the period, then also GSTR-3b NIL return is required to file with tax authorities.

Who should file GSTR-3B ?

Every registered tax payer (except for composition scheme) needs to file a separate GSTR-3B for each GSTIN they have. However, the following persons do not have to file GSTR-3B

  • Input service distributors (ISD)
  • Composition dealers
  • Suppliers of OIDAR (Online information and database access or retrieval services) who have to pay tax on their own
  • Non resident taxable person

Frequency of Filing of GSTR-3B

Should file this return on monthly basis.

Revision of GSTR-3B

This return can not be revised. Till date there is no way out for revision of GSTR-3B once it is filled by the assessee.

Late fees for delay filing of GSTR-3B

Late fees for delay filing of GSTR-3B is as follows

  • Rs. 50 per day of delay
  • Rs. 20 per day of delay for tax payers having NIL tax liability for the month.

Subject to maximum of Rs. 5,000, from the due date to the date when the returns are actually filed.

Note – Late fees for July, August and September has been waived by the Tax authorities. Any late fees paid for that period will be credited back to Electronic cash ledger and this can be utilized to make GST payments.

Due date of filing of GSTR -3B

GSTR-3B has to be filed by 20th of the next month. Due date for filing the GSTR-3B for the month is as follows

Period Original Due date Due date extended to
July, 2017 20th August 2017
August, 2017 20th September, 2017
September, 2017 20th October, 2017
October, 2017 20th November, 2017
November, 2017 20th December, 2017