What is Form GSTR-3B?
Form GSTR-3B is simply a summary return whose work is for the taxpayer declares the liabilities of GST for the tax period and relives those liabilities. For each tax period, a normal assess needs to file Form GSTR-3B returns. Unlike other GST forms, Taxpayers need not provide any invoice details while filing GSTR-3B returns. GSTR 3B due date is mentioned at the bottom while it must be filed every 20th, 22nd, and 24th of the subsequent month.
Who should file GSTR-3B?
A GST-registered individual has to file a GSTR-3B return including zero returns. Although other enrolled people do not have to file GSTR-3B.
- Input Service Distributors & Composition Dealers
- Suppliers of OIDAR
- Non-resident taxable person
Where Can one File Form GSTR-3B?
Through the GST portal Form, GSTR-3B can be filed in the return section. In the option of post-login mode, one can access it by clicking on the services > Returns > Returns Dashboard. After choosing the fiscal year and tax period, Form GSTR-3B, (if applicable), for the provided period.
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When Do I Need to File Form GSTR-3B?
The 20th day of the month is the issued date for filing Form GSTR-3B succeeding the month (tax period) concerning the return. Although the issue date for filing the GSTR-3B form will be extended by the government.
Is it important to file Form GSTR-3B however there is no business for the particular tax period?
The filing of GSTR-3B is important both for normal and casual taxpayers even in the condition of no businesses in the particular tax period.
How can one create savings, pay taxes and file a Form GSTR-3B return?
Form GSTR-3B is a simplified summary return that states that the taxpayers declare the summary of GST liabilities for the specific period and relive liabilities. The normal taxpayer is needed to file Form GSTR-3B returns for each tax period.
GSTR-3B vs GSTR-1: Comparison
Settlement of GSTR-1 with GSTR-3B is required:
- Save penalty and interest with regard to the lesser payment of tax.
- Determine if any invoice gets dropped out or repeated.
- Give permission to claim an accurate input tax credit on the basis of GSTR-2A.
- Get under the GST complaint along with improvement in the GST agreement rating.
GSTR 3B Due Date For May 2023
| Period (Monthly) | Last Dates |
|---|---|
| May 2023 | 20th June 2023 |
| April 2023 | 20th May 2023 |
| March 2023 | 20th April 2023 |
| February 2023 | 20th March 2023 |
| January 2022 | 20th February 2023 |
| December 2022 | 20th January 2023 |
| November 2022 | 20th December 2022 |
| October 2022 | 20th November 2022 |
| September 2022 | 20th October 2022 |
| August 2022 | 20th September 2022 |
| July 2022 | 20th August 2022 |
| June 2022 | 20th July 2022 |
| May 2022 | 20th June 2022 |
GSTR 3B Annual Turnover up to INR 5 Cr in Previous FY (but Opted Monthly Filing)
| Period (Monthly) | Last Dates |
|---|---|
| May 2023 | 20th June 2023 |
| April 2023 | 20th May 2023 |
| March 2023 | 20th April 2023 |
| February 2023 | 20th March 2023 |
| January 2022 | 20th February 2023 |
| December 2022 | 20th January 2023 |
| November 2022 | 20th December 2022 |
| October 2022 | 20th November 2022 |
| September 2022 | 20th October 2022 |
| August 2022 | 20th September 2022 |
| July 2022 | 20th August 2022 |
| June 2022 | 20th July 2022 |
Annual Turnover Upto INR 5 Cr in Previous FY But Opted Quarterly Filing
| Annual Turnover | Quarterly with Due Dates |
|---|---|
| Annual Turnover Up to INR 5 Cr in Previous FY But Opted Quarterly Filing | State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)
State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)
|
Latest Update:
- “Due dates for filing GSTR-3B for the month of April 2023 have been extended until 31st May 2023 for taxpayers with principal places of business in Manipur.”Read More
- “The GSTR-3B form advisory related to filing problems for the period on March 2023”
- “The GST Portal regulations require the GSTR-1 to be filed sequentially and before the GSTR-3B.” Read More
- “A registered person, who has availed of the input tax credit on any inward supply of goods or services or both, other than the supplies on which tax is payable on a reverse charge basis, but fails to pay to the supplier thereof, the amount towards the value of such supply along with the tax payable thereon, within the time limit specified in the second proviso to sub-section(2) of section 16, shall pay an amount equal to the input tax credit availed in respect of such supply along with interest payable thereon under section 50 while furnishing the return in FORM GSTR-3B for the tax period immediately following the period of one hundred and eighty days from the date of the issue of the invoice.”
- “In clause (c), for the words, letters and figure, ―and shall be furnished in FORM GSTR2‖, the words, letters and figure, ― and the balance amount of input tax credit shall be reversed in FORM GSTR-3B‖ shall be substituted.”
- “In rule 96 of the said rules, in sub-rule (3), for the words, letters and figures, ―FORM GSTR3 or FORM GSTR-3B, as the case may be‖, the letters and figure, ―FORM GSTR-3B‖ shall be substituted.” Read Notification
- “Tax consultants of the Indore (MP) requested that late fees and interest be revoked on GSTR-3B filings after the due date of 20/22 of the subsequent month. Most of the time, the due date falls on a weekend or on a public holiday. As a result, returns would have to be filed the next day.”
- “The GSTIN has been changed in table number 4 (GSTR 3B) related to the ITC on the GST filing Portal. The new updates are executed from Aug-22.” Read PDF
- “The CBIC department has notified the advisory of the few upcoming changes in GSTR -3B in table 4.” Know More
- “The department of CBIC proposes the latest table in the GSTR-3B return form for reporting supplies as per section 9(5).” Read more
- “The GST Policy Wing (CBIC) is seeking input on the concept paper regarding comprehensive changes to the GSTR-3B form by 15th September 2022. It is requested that all trade/ stakeholders send their views/comments/suggestions to the e-mail address gstpolicywing-cbic@gov.in by this date.” Read More
- “A return in the form GSTR-3B is required, as well as a statement in the form GSTR-1; both, must include the correct and proper information about inter-state supplies and the amount of ineligible/blocked Input Tax Credit and the reversal thereof in the Form GSTR-3B.” Read More
47th GST Council Meeting – 29th June 2022
Note: GSTR 3B Based On Categories Of Taxpayers
Amidst the struggle faced by taxpayers in terms of GST filing, the tax administration has now decided to provide some relief in the form of extended due dates. The government has given three due dates for filing GSTR 3B.
Taxpayers with an annual gross of Rs. 5 Cr or more (in the previous year) and from any part of the country are obliged to file the returns by the 20th of the relevant month without late fees.
Similarly, taxpayers with an annual gross of less than 5 Cr and from 15 states are obliged to file returns by the 22nd of the relevant month.
Lastly, taxpayers from 22 states with an annual gross of less than 5 Cr in the previous year are required to file the returns by the 24th of the relevant month. Official Press Release
Interest on Late GST Payment & Missing GST Return Due Date Penalty
Important things relating to GSTR-3B:
1. In the state of tax liability, late fees for delayed filing of GSTR-3B is Rs 25 (CGST) and Rs 25 (SGST) i.e Total of Rs 50 per day.
2. In the state of nil liability late fees for delayed filing of GSTR-3B is Rs 10 (CGST) and Rs 10 (SGST) i.e Total of Rs 20 per day.
3. The enrolled person who abandoned to furnish the return in FORM GSTR-3B for the months of July 2017 to January 2020, within the issued date and furnishes the said return between the period from the 01st day of July 2020 to the 30th day of September 2020.” than the late fee payable for the same are:
| Particulars | Late fee payable |
|---|---|
| In the case of Nil liability | Nil |
| In case any tax payable | Maximum cap of Rs 250 (CGST) and Rs 250 (SGST) that Rs 500 per return |
4. The individual in point 3 cannot avail of Input Tax Credit for the years 2017-18, and 2018-19 as the time limit for availing of ITC for both years has lapsed which points that the whole tax needs to be paid in cash.
Registered GST Taxpayers who failed to pay taxes on or before the due rescheduled date will have to pay an additional late fee amount at 9% per annum, the levied 9% interest is just half of the current Intrest rate which was 18%.
For example, If you get failed to pay your taxes on or before the due date, you will have to pay an additional 1000*09/100*1/365 = Rs. 0.24 per day without relaxation at 18% it was 1000*18/100*1/365 = Rs. 0.49 per day as the late fee, Intrest, or penalty.
- Rs. 1000 is the tax liability amount
- 1 is the number of delayed days and
- 18 is the rate of interest (annual).
For more details on GST interest late fees and penalties, you can visit Here
However, if the taxpayer failed to file his/her return within the due dates stated above then he will be liable to pay a late fee of Rs. 50/day i.e.(Rs. 25 per day in CGST and Rs. 25 per day in SGST) if applicable and additionally Rs. 20 per day i.e. Rs. 10/day in each CGST and SGST in case of Nil tax liability. The interest can go at a maximum of Rs. 5000/-, calculated from the due date till the date of returns filed.
The Central Government and the GST council thought about the pressure on the taxpayers and offered some relief, the first one is by reducing the Intrest rate to half and removing the late fees on GSTR 3B filing for the month of August and September. We would also like to inform you that if the taxpayers already paid the late fees, then the paid amount will be credited back to the taxpayers’ ledger.
 and Table 3.1(c) of GSTR 3B.” <a href=){kind=link}
May 4, 2023
my gst laibility in mar-2023 of rs. 2300000 but gst 3b in nil return submited and adjusted in may 2023 3b return what penalty and interest
May 5, 2023
Late fee Rs.25 per day for CGST & SGST & Interest is charged @18% on tax amount from the due date to date of filing
November 22, 2020
Tax liability still pending from April-20 to September-20 for non filing of GSTR-3B
Now we are going to file to the same so what late fee, interest impose us
can we get benefit of 30 September -2020 time limit of 09% interest. Late fee etc or not.
November 25, 2020
Late fee applicable @ Rs.20 for Nil return & Rs.50 for Tax payable
return, per month & interest, is applicable & 18% no benefit of 9%
available as the due date for the same is expired.
September 27, 2020
I have not filed GST annual return for for FY 17-18 , fy 18-19 as my turn over is less than 1cr. However someone has informed me that we will have to file it. Please if there is any clarification.
September 28, 2020
no need to file GSTR-9 if your T/O is less than 2crores it will be
treated as deemed filed
August 7, 2020
Sir I’m trying to file gstr 3b for May and June 2020 but the tax liability is not getting offset. Only the ITC is being added in column and payment option is disabled by default.
August 8, 2020
Please contact to GST portal
July 8, 2020
Sir,GSTR 3B payment I have to make for the month of June 2020. Can you pls tell me last date of making the payment.And in case if the date not paid then thereafter how much fine or interest would need to pay
July 16, 2020
https://www.gst.gov.in/newsandupdates/read/382. Please go through this link, it will resolve your most of the queries.
June 18, 2020
what is the due date of May’2020 GSTR3B
June 20, 2020
Annual Turnover of more than INR 5 Cr in Previous FY – May 2020 – 27th June 2020
Annual Turnover Less Than 5 Crore – May 2020
State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, TamilNadu, Telangana, Andhra Pradesh, the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands or Lakshadweep) – 12th July 2020
State 2 (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh or Delhi) Group – 14th July 2020
June 27, 2020
You said the last date for filing GSTR-3B for May 2020 for those having Annual Turnover of more than INR 5 Cr in Previous FY – May 2020 –is 27th June 2020. then what is
State 1 Group – 12th July 2020 ?
Kindly clarify
June 29, 2020
12th September 2020
May 22, 2020
Sir,for the year 2017-2018 I MISSED THE INPUT TAX CREDIT AND I HAVE SUBMIT MY RETURN UP TO OCTOBER 2018 FURTHER I AM SAYING I DID NOT SUBMIT ANY ANNUAL RETURN TILL TO DAY SO CAN I GET THE ITC OF 2017-2018.
June 2, 2020
No. You are not eligible to take ITC as time limit has expired
May 4, 2020
What if the nex tax liability to be paid through Elec Cash Ledger is NIL??? Will there be any interest applications , if the returns for Feb,March & April are filed by 24th of Jun 2020??? Please reply
May 5, 2020
As your net tax laibility is nil so there will be no interest implication
April 11, 2020
does extension in filing of GSTR 3B also mean extension in tax payment?
April 14, 2020
No, Extension in filing of GSTR 3B does not maen extension in tax payment.
March 25, 2020
Sir,Feb 2020 GST3B Extened date
March 26, 2020
Yes Sir
March 22, 2020
sir, gst3b return for feb 2020 extended or not
March 24, 2020
No
February 4, 2020
sir mene december tak gst 3bnill bhar diya he to kya me aug bill pe gst bhar sakta hu
February 6, 2020
Please specify the details.
January 30, 2020
Sir, I have not filed my nil returns of GST 3B from september 2017. It comes around 100000Rs. the penalty. is there any way to skip from this?
January 29, 2020
Thanks
January 29, 2020
sir my gst pending from March 2018 gst 3b up to November 2019 my tax amount rs 90000 & penalties rs 180000 gst office cancelled my gst on 13 dec 2019
now i have to pay rs 90000 tax amount but u have no money to pay penalties now i closed my business & join service from service this is not possible to pya penalties
i am interested to pay tax but there is no option to pay tax pay without penalties
now what i will do
January 29, 2020
Please contact to GST practitioner.
January 26, 2020
sir my gst pending from march 2018 to december 2019
my tax amount rs 90000 but my penalties rs 190000 up to december 19 for gst r 3b i file gst r 1 up tp december 19 now i required to clear tax amount but i have not possible to pay penalties
now i closed purchase & sale from 15 december 2019
how to possible to start business again
now my registration cancelled by tax officer
January 27, 2020
You have to pay all the taxes and penalties before starting your business again
January 20, 2020
Sir Please Bataiye ki Gstr 3B DEC-19 Month ki Date Extend Hui he Ya nhi plz tell me sir
January 21, 2020
sir asi koi information ya notification nahi aaya hai govt CBIC se
January 18, 2020
ANY DUE DATE EXTENDED FOR GSTR 3B FOR THE MONTH OF DEC 19
January 20, 2020
No information by CBIC extended GDTR 3B return filing due date for December 2019.
January 6, 2020
What is the due dates of GSTR 3B and GSTR 1 for the month of Dec 19 which has to be filed in jan 20?
January 6, 2020
Is there is any amendment in due dates
January 7, 2020
No , there is no amendment.
January 7, 2020
Assesee who are required to file their GSTR 1 quarterly can file their GSTR 1 up to 31st JAN 2020
Assesee who are required to file their GSTR 1 monthly can file their GSTR 1 up to 11 JAN 2020
Assesee can file their GSTR 3B for the month of Dec 19 up to 20 JAN.
January 3, 2020
NUMBERS OF GST TAXPAYER HAS NOT BEEN FILED THEIR GSTR-3B AND GSTR-1 RETURN DUE TO UNAVOIDABLE CAUSES AND THEY COULD NOT PAY HUGE PENALTIES. THE GOVT. SHOULD WAIVES PENALTY ONLY ONE MONTH ALL THE BOTH GST RETURNS MAY BE UPDATED.
January 7, 2020
Please contact GST Portal
December 27, 2019
Dear, Sir,
From Jan 2019 to till date we have not file GSTR 3B & GSTR-1 , is any chances of wave off interest & late fee penalty?
December 30, 2019
There is no chance for waiver off interest & late fee penalty. You have to pay it at the time of filing of returns.
November 17, 2019
Hi,
I have Dissolved my Partnership Firm and there is no billing . no sales no purchase done since the company started and i have filed NIL Gst returned only 1 month returned done in the month of may 19. but now we partners have already dissolve the company and we have received the GST notification for penalty for late charges. what we should do now ? pls advise
November 18, 2019
It is mandatory to file Nil Return of GST till you apply cancellation of registration under GST. Now, you file all NIL Returns of GST and pay all the fines and then apply cancellation of Registration under GST.