What is GSTR 3B?

• GSTR-3B is a monthly self-declaration that has to be filed a registered dealer from
• You must file a separate GSTR-3B for each GSTIN you have
• Tax liability of GSTR-3B must be paid by the last date of filing GSTR-3B for that month
• GSTR-3B cannot be revised

Who should file GSTR 3B?

• Every person who has registered for GST must file the return GSTR-3B including nil returns.
• However, the following registrants do not have to file GSTR-3B
• Input Service Distributors & Composition Dealers
• Suppliers of OIDAR
• Non-resident taxable person

Late Fee & Penalty

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

• Rs. 50 per day of delay
• Rs. 20 per day of delay for taxpayers having Nil tax liability for the month
• Interest @ 18% per annum is payable on the amount of outstanding tax to be paid.

**Late fee for July, August, and September has been waived

Who needs to file the GSTR-3B?

All normal taxpayers and casual taxpayers are required to file the GSTR-3B every time there is an extension of due dates of filing for GSTR-1 and GSTR-2.

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

Yes, GSTR-3B has to be filed by every registered person even if there are no transactions in a month.

Should I provide invoice wise details on the return?

Only consolidated numbers are required in GSTR-3B. Only required to fill-up the details of sales and purchase and output tax and ITC during the month and pay tax.

Should I need to fill Gstr-3B if I am composite dealer?

No you only need to file GSTR-4 on quarterly basis.

I have already filed GSTR-3B, but now I want to make some modifications. Can I file an amendment?

GSTR-3B once filed cannot be revised. Adjustments, if any, has to be done subsequently when you file GSTR-1, 2 & 3 for the same tax period.