Skip to content

What is GSTR 3B?

GSTR-3B is summary of GST return which self-declared filed every month (quarterly for the QRMP scheme). Taxpayers should report the summary figures of sales, input tax credit claimed, and net tax payable in GSTR-3B.

  • A separate GSTR-3B need to be filed for every GSTIN
  • The GST liability should be paid on or before the date of filing GSTR-3B, earlier of their due date
  • The GSTR-3B once filed can’t be revised
  • Even in case of a zero liability, GSTR-3B must be mandatorily filed

Who should file GSTR 3B?

Every person who is registered under GST should file GSTR-3B.

However, the following registrants do not need to file GSTR-3B

  • Taxpayers registered under the Composition Scheme
  • Input service distributors
  • Non-resident suppliers of OIDAR(Online Information Data Base Access and Retrieval) service
  • Non-resident taxable persons

What is the Late Fee & Penalty?

When you file GSTR-3B of a tax period after the due date then there is a provision for late fee and penalty. It is levied as follows:

  • 50 per day of delay
  • 20 per day of delay for taxpayers having zero tax liability for the month.

If the GST dues are not paid within the due date, interest at the rate of 18% P.A. will be levied on the amount of outstanding tax to be paid.

Due Dates for GSTR-3B Filing

If the turnover is more than INR 5 crore or the turnover is below INR 5 crore and not opting for filing under QRMP scheme: The due date is 20th of the subsequent month.

Taxpayers opting for the QRMP scheme: The due date is 22nd or 24th of the month following every quarter, according to the State/UT of the principal place of business.

22nd of the month following every quarter- Registered persons whose principal place of business is in the states of Chhattisgarh, Madhya Pradesh, Gujrat, Maharashtra, Karnataka, Goa, Kerala, Tamilnadu, Telangana, Andhra Pradesh, Union Territories of Daman & Diu & Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep

24th of the month following every quarter- Registered persons whose principal place of business is in the states of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, UP, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Tripura, Manipur, Mizoram, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Laddakh, Chandigarh & Delhi.

Important Points

  • Taxpayers should ensure to pay taxes and file GSTR-3B within the deadline.
  • The late filing of GSTR-3B pulls a late fee and interest at the rate of 18% per annum.
  • In case the tax was paid within the due date but the GSTR-3B was filed after the deadline, both late fees & interest will apply.
  • Taxpayers, including those who are not opting for the QRMP Scheme or filing quarterly GSTR-1 returns, should still pay tax every month.