GSTR 3B

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What is GSTR 3B

The GSTR-3B returns form is something that you must file every month as a registered taxpayer. This form will contain a consolidated summary of every inward and outward supply your business has been involved with, in a relatively simplified form. Some of the features are as follows:

Your GSTR-3B form will contain a summary of your sales figures for the month, the input tax credit (ITC) that you have claimed and the tax you are liable to pay for the period.

You will need to fill this particular returns form after you have filed your returns under the GSTR-1 and GSTR-2 forms, even if you are not liable to pay any tax for that particular period.
Once the GSTR 3B has been filed, it is impossible to revise it.

Who Should File GSTR-3B Returns?

If you are a registered taxpayer with a valid GSTIN number, you compulsorily have to file the GSTR-3B returns, even if you are not liable to pay any GST for that month. However, you do not need to file GSTR 3B returns if you are:

A taxpayer registered under the composition scheme
An input service distributor
A non-resident supplier of an Online Information Database Access and Retrieval (OIDAR) service
A non-resident taxable person

Note that even if you are a small taxpayer whose annual turnover is less than ₹5 Crores, you have to file the GSTR 3B returns. You can either do it monthly or quarterly if you opt for the Quarterly Returns Monthly Payment (QRMP) scheme.

What is the Due Date for Filing GSTR-3B Returns?

The due date for filing your GSTR-3B returns for a given month is the 20th of the following month. For example, if you are filing your GSTR-3B for the month of April, you must file it by 20th May.

However, if you are a taxpayer who has opted for the QRMP scheme, you can file the GSTR-3B returns for every quarter anywhere between the 22nd-24th of the following month.

Note that the exact due date will depend on the state or union territory where your business is located. Additionally, you must remember that you will need to make the tax payment on or before the specified deadline to avoid hefty late payment fees and charges.

What is the GSTR 3B Format?

The GSTR-3B format is essentially made up of the following sections.

Section 1: A questionnaire concerning your business activities and the tax you are liable to pay for the current tax month.

Section 2: Next, you will see a section showing your GST-related information, inclusive of your return status.

Section 3.1: Then, you will see a section which will have information concerning tax levied on you for inward and outward supplies on which you are entitled for a reverse charge.

Section 3.2: After that, you will see a section containing information regarding inter-state supplies made to UIN holders, unregistered persons, and people that have opted for the composition scheme.

Section 4: Next, you will see information regarding the quantum of the input tax credit (ITC) you are eligible to get.
Section 5.1: You will now see all the information regarding supplies that are exempt from GST (if any).
Section 5.2: After that, you will see information regarding the applicable interest and late fees.

Section 6.1: Finally, you will see a page that mentions everything concerning the payment of your GST liabilities for the month or the quarter.

Prerequisites for Filing the GSTR-3B Return

The only prerequisite for filing GSTR-3B returns is that to do so, you need to file the GSTR-1, GSTR-2, and GSTR-3 forms. Keep in mind that you can pay your tax liabilities through the online method or via challans in banks.

How to File GSTR-3B Online

The GSTR-3B filing process is as follows:

Step 1: Log on to the GST portal with your login credentials.
Step 2: Next, select ‘Services’ and then click on the ‘Returns’ option. Click on that and then click on the ‘Returns Dashboard’ to proceed.

Step 3: After that, you will be taken to the ‘File Returns’ page. Here, you must select the relevant financial year and then the ‘Return filing’ period from the drop-down menu that you will see. To proceed, click ‘Search’.
Step 4: You will then see a list of GST return forms pop up in front of you. Out of this list, you must select ‘Monthly Returns GSTR-3B’ and then click on ‘Prepare Online’.
Step 5: Performing the above step will take you to the GSTR-3B form, where you will be required to fill up all the relevant details. After doing so, you can either click on the ‘Save’ option if you want to edit the details later, or you can click on ‘Submit’ if you have filled it in entirely and think that it needs no amendment. Once you click on ‘Submit’, you will see a success message on the top of your screen and the status of your GST filing will change from ‘Not filed’ to ‘Submitted’.
Step 6: Once submitted, help yourself to the ‘Payment of Tax’ section of your returns where you must pay your dues. After doing that, click on the ‘Offset Liability’ and then click on ‘Ok’ on the pop-up message that will appear afterwards.
Step 7: To complete the GSTR 3B filing and tax payment process, click ‘Proceed’ on the warning message which will show up if you want to go ahead and file it. Once that is done, you will see a success message.

How to View the GSTR 3B Filing Status

To view your GSTR-3B filing status, follow the steps mentioned below:

Step 1: Log onto the GST portal with your user ID and password.
Step 2: Click on the ‘Returns Dashboard' button on the main homepage.
Step 3: Next, select the financial year, the relevant return filing period, and click on ‘Search’.
Step 4: After you do that, you will be able to see all the GST returns you have filed for that month along with their filing status.

GSTR-3B Late Fees and Penalty

The applicable late fees for missing the GSTR-3B due date is as follows:

If you are not liable to pay any tax for that month, you will need to pay ₹20 per day of delay.
If you are liable to pay tax for that month, the applicable late fee would be ₹50 per day of delay.
If there is any outstanding tax amount, a penal interest rate of 18% per annum will be charged on it.

Recent Changes in GSTR 3B

There are certain changes introduced by CBIC in 26th GST council meeting. The new changes have to be followed by each taxpayer. Check out the bullets to know details of the changes:

A new table - Table 3.1.1 - has been introduced. In this table, the taxpayers have to mention details of the e-commerce operator’s (ECO) supplies
Part B and Part D of Table 4 of GSTR 3B have also been altered a bit to make some changes. As per the new changes, Part B mentions the ITC reversal while Part D states the ITC reporting
Unlike earlier when taxpayers had to manually fill in the input tax credit utilisation amount, now the Challan can be auto-generated in a few clicks
Taxpayers can also download a draft of their returns anytime they want during the return filing procedure
Also, before submitting the returns, all the details of the returns can now be viewed in one single tab view.

Special Scenarios in Filling in GSTR 3B

Here are the special scenarios in filling in GSTR 3B:

When supplies are made to an unregistered individual	Here, select the place of supply from the dropdown list, enter the taxable value for the respective states/ UTs Fill in the integrated tax amount (cess need not be mentioned) To report details for another state, click Add, else delete the row
When supplies are made to composition taxable persons	In this section, select the place of supply from drop down list Now enter the total taxable value for each state/UT Enter integrated tax amount in the integrated tax field section Now add the details of each supply
When supplies are made to UIN holders	In the section of UIN holders, select the place of supply from the drop down menu list Enter the integrated tax amount in the section of Amount of Integrated Tax Field If there are more places of supplies to add, you can click on the "Add" button given at the end of the form

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Is it compulsory to file GSTR-3B returns?

Yes, it is compulsory for you to file the GSTR 3B returns for every tax period, even if you are not liable to pay any GST for that term.

I have no sales or purchases in a month. Should I still file GSTR-3B?

Yes. Even if you have not made any transactions using your GSTIN, you still need to file your GSTR-3B returns on time.

What is the turnover limit for GSTR-3B filing?

If your annual turnover limit is ₹5 Crores or more, you need to file your GSTR 3B returns monthly by the 20th of the following month. If your turnover is less than that, you can either file the same monthly or you can opt for the QRMP scheme and file it every quarter.

I have two GST identification numbers in two different states. Can I file 1 GSTR-3B for both registrations?

No, you cannot file one single GSTR-3B form for two separate GST identification numbers.

Will there be any invoice-matching while filing GSTR-3B?

As GSTR-3B is essentially a self-declaration of all the supplies, no invoice matching happens.

Is invoice matching required for filing GSTR-3B?

No. It is not mandatory for the invoice to match when filing GSTR-3B. The invoice matching is not required as the details mentioned in GSTR-3B are self-declared.

Can I revise/reset Form GSTR-3B?

No. Making any revisions or changes in the GSTR-3B form is not possible. That is why it is advised to carefully check all the details entered in the form before submitting it.

How can I file a nil GSTR-3B?

Filing a nil GSTR-3B form is simple. You will have to visit the GST website and click on 'services'. Then select 'returns' and click ‘Yes’ on 'Do you want to file a nil return'. Then you have to attach your signature and submit the nil GST form.

Is there any difference between GSTR-3B and GSTR-1 returns?

GSTR-1 and GSTR-3B are two different form formats. While GSTR-1 mentions all the sales done in a particular time period, GSTR-3B mentions total payable tax, details of sales and claimed ITC.