GSTR-3B is a self-declaration form under GST. Unlike other GST forms, Taxpayers need not provide any invoice details while filing GSTR-3B returns.
As per the CBIC (Central Board of Indirect Taxes and Customs) decision, the GSTR-3B returns have to be filed till June 2019 via the GST Portal. GSTR-3B has to be filed by the 20th of the subsequent month.
Delays or non-filing of GSTR-3B returns will attract a penalty. Taxpayers are not required to file the GSTR 3B form manually.
It is auto-filling by nature. Only sales and purchase values have to be provided by the taxpayer. The Tax Liabilities are before submission. GSTR 3B due dates are mentioned at the bottom while it must be filed every 20th of subsequent month.
On account of the recent updates on the GSTN portal, taxpayers can file the GSTR 3B more easily and quickly than ever before. In a major relief move, the taxpayer who files nil returns now need to file a simple return form with minimum details. Post the implementation of the new functionality. Nil Return Taxpayers are freed of the erstwhile extra details that had to be provided.
GST mandates the filing of GSTR 3B even by those taxpayers with nil returns. GSTR 3B is the monthly self-declaration form that has to be filed by all taxpayers irrespective of the returns.
The details that have to be furnished in the GSTR 3B form include:
- Details of sales and purchase made by the registered taxpayer.
- Liable Input Tax Credit
- Liable Tax
- Tax Paid
Some taxpayers are exempted from filing the GSTR-3B form under the GST. These taxpayers include:
- Composition Suppliers and Input Service Distributors
- Suppliers of OIDAR
- TDS Deductors
- TCS Collector
Under the GST norms, failure or delay in filing GSTR 3B will attract fine. Dealy will attract a fine of Rs 50 per day whereas Taxpayers with Nil Tax Liability will be fined Rs 20.
GSTR 3B Form Filing Due Dates for October 2019 To January 2019
| Period (Monthly) | Due Dates |
|---|---|
| October 2019 | 20th November 2019 |
| September 2019 | 20th October 2019 |
| August 2019 | 20th September 2019 |
| July 2019 | 22nd August 2019 |
| June 2019 | 20th July 2019 |
| May 2019 | 20th June 2019 |
| April 2019 | 20th June 2019 |
| April 2019 | 20th May 2019 |
| March 2019 | 23rd April 2019 |
| February 2019 | 20th March 2019 |
| January 2019 | 22nd February 2019 |
Note:
- All Newly migrated GST taxpayers will have to file GSTR 3B from July 2017 to February 2019 till 31st March 2019.
- The late fee shall be completely waived for all taxpayers in case of GSTR-3B for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but on or before 31st March 2019.
Due date for filing GSTR-3B for December 2017 is mentioned as “By 20th January 2018”. My query is that whether the filing has to be done on 20th January 2018 only or it could be filed earlier than 20th January 2018.
Due date is 20th of every month for GSTR-3B. but that doesn’t mean you have to file the returns on the due date only. you can file returns before due date also. but if the return is filed after due date then late fees provisions apply.
If I filed GSTR 3B on 20th July then how much I should pay the Penalty.
Penalty of Rs 1500/- for the month of May will be included in GSTR3B of June
Yes, You can May Penalty deposit the to June
My question is GSTR 3B for March 2018 ( up to 1.5 crores ) due date is 20th April 2018. But after log in inserting ID & Password click on Return Dasboard, displaying only GSTR-1 Return.I wanted to know GSTR 3B to be filed or not.
GSTR-3B has to be filed, for technical issued contact to GSTN helpdesk.
Yes , GSTR -3b has to be filed by 20th april 2018 for the month of march. It is available on the portal for filing.
is it possible gstr 3 b due date for dec17 will be extended. because before 2 to 3 days site was not working properly.
TDS deducted on Rent received Less than Rs.1.2 crore per Year (Commercial Building).Submitting GSTR 3B return every month. Along with GSTR 3B is it compulsory to submit GSTR 1. quarterly ?
yes, you have to submit the GSTR1 in quarterly basic.
Yes, for every tax period you need to file applicable GST returns on time.
Sir question ans me mis rani registered person under GST she is liable to file to GTR-3B for the month of Dec 2017
But she has field after the due date delayed by 9 days compute penalty to be payable by mis rani ?
Interest will be charged on tax amount @ 18% p.a. to be calculated on day basis and late fees of Rs. 20/ day (if there is no tax liability) i.e. Rs. 10 each in CGST and SGST or Rs. 50/ day (if there is tax liability) i.e. Rs. 25 each in CGST and SGST will be levied.
Dear Sir If failed to file GSTR 3B late fees fixed Rs. 20 & 50 ? Please tell me sir
Yes, agreed.
Pathetic GST process if a person is unable to make any business wants to file Nil when he is not earning any money but cannot do on his own how can he pay any file returns.
If no business is conducted during tax period, then you can file NIL return for the concerned tax period.
I have not filed the GSTR 4 return for the period jan-18 to mar-18
There is a difference in tax liability that we have paid can we pay the difference amount of GST after due date
You can pay the differential GST after due date. Interest provisions on late payment would be applicable for the differential amount.
all the sales have been completed by 10 th may, 2018. can the gstr 3b be filed in may itself or do we have to wait until june to file the gstr3b
Yes you can file the return.
Is it compulsory to file the GSTR3B monthly,whereas the turnover is below Rs.1.5 Cr
GSTR-3B is to be filed monthly only in each case of regular dealers.
I purchased some elctronic product from bajaj finserv emi using my gst firm name do i need to add invoice of that while filing return
Purchase invoices are not to be shown by regular dealers in their G.S.T. returns. However a composition dealer need to show its purchase invoices in GSTR-4.
if by Mistake we Filled wrong return,
than we change it, yes or no
if change its to how
As no revise return facility is available under GST, you have to make correction while filing GSTR-1 for the concerned tax period.
Sir GSTR3B not required from July–18 is it true for below 1.5Crore qtr returns.
I am partner of our firm, we applied for gst by july 2017 by fresh regi. Bcz at the time of regi. of gst our vat tin number was showning Tin cancelled.so provisional id was cancelled.so i applied for fresh gst number on partnership pan. I was given the provisional id to my clients. After some days this provisional gst also got activated. Now both the gst numbers active.some of my clients have shown gst no. 1 and i m filing gst no. 2 my sales is going through gst tin 1, and all the setoff showing in gst tin 2. What should i need to do in this case.
I visited sales tax office but they told to follow up with gst helpdesk. But helpdesk doesnt worked on the case. What should i do. How i can get solved this problem. Please suggest what to do.
Rahul
Pune
Sir, Kya GST 3B Return June 2018 Ka Return Filling Ka Date Extent Hua Hai.
Currently not have any update, if further comes then we will update.
Sir, GSTR 3B Return July 2018 Ka Return Filling Ka Date Extent Hua Hai.
Sir,
is there any extension in due date of filing of GSTR 3B for the month July 2018 as the server is not working today?
GST 3B ki date exted hui ha kya…..aaj site error show kar hi h
Sir
Currently latest updates are from CBIC regarding extension of GSTR 3B Due Date for July 2018 till August 24th 2018
Yes Sir, According to the government website CBIC last latest updates of filing GSTR 3B for the month of July, 2018 has been extended to till August 24th 2018.
GSTR 3B – Return date has been extended??? Lot of errors are coming on portal….
Currently not have any update regarding extended of GSTR 3B due date for August 2018. If you have not file GSTR 3B return for August 2018 then you can file with the month of the September 2018.
September 2018 GSTR 3B was in “submitted” state, in that sales value are not made, reset option is also unavailable this month, how to rectify the same
Should we file the return?
There is no option to submit in Sept 2018 return. In case of sales value are not made there is no need to offset the return and before offset you can change any field you want.
Whether due date for GSTR 3B for September 2018 has been extended?
Yes, 25th October 2018 is the extended due date for GSTR 3B for September 2018.
I purchase material through Tax Invoice and said material return to party as Goods return for the month of Oct 2017 through raised Tax Invoice and considered Sales in GSTR 3B & GSTR1 but party has been considered Sales return in GSTR 3B and Credit Note in GSTR 1 please suggest how I can revise this
This is your purchase return and you need to raise the debit note for it in books only. Further, if input tax credit is taken in GSTR-3B then you have to reverse the credit in GSTR-3B in eligibility ITC tab.
What is October GSTR 3B due date & late file penalty charges?
20th November 2018 is the last due date for filing GSTR 3B return for the month of October and If you file your GSTR 3B return after the due date then you pay Rs. 50/day i.e. Rs. 25 each for central and state.
GSTR 3B Return Due Date Extended for October
Currently not have any update regarding the extended due date.
Dear Sir,
I have filed GST return from Oct 2017 to April 2018 and I paid the penalty of 25000 for the late update…and now the new circular saying that from July 2017 to Aug 2018 is completely waived off…
My Question will they return 25000 late penalty fee in my ledger for future use.
The government does not return any late fees.
Is due date for December 2018 for GSTR 3B extended or not?
The due date of GSTR 3B December 2018 is not extended.
Sir,
Please confirm the following.
All tax payer can file their GSTR 3B for the period July 2017 to September 2018 without paying any late fees up to 31st March 2019.
But those who were newly migrated when GST migration process reopened can file their GSTR 3B for the period July 2017 to February 2018 without paying any late fees up to 31st March 2019.
From 22/12/2018, all taxpayers who have not filed GSTR – 3B and GSTR-1 for for the months between July 2017 and September 2018, by the due date , can file their return by 31st March , 2019 without payment of any late fees.
Sir,
Due date of GSTR-3B for the month From Oct-2018 to Jan-2019 , as per notification is 31-3-2019.
The due date of 31st March 2019 is only for newly migrated GST taxpayers from July 2017 to February 2019.
How to we change GSTR 3b data after submitted return but before file.
No changes allowed after submitting of return, you can only make changes while filing a return for the next tax period.
Hi Sir, Now GSTR 3B for GST portal in 20.4.2019 any date extension today.
Yes, Due date is extended by CBIC for GSTR 3B is 23rd April 2019.
can I make amendments/rectification in March 2019 for F.Y 2017-18 as per order No.02.
i.e I am claiming ITC of Purchases wrongly in Inward from ISD column, the amount is correct and genuine, only entry mistake, any problem will generate an annual return,(GSTR2A is correct as per supplier)
You can only make changes while filing a return for the next tax periods.
I have submitted GST return April 2019 but wrongly posting sale and purchase actual I have no transation but wrongly return submitted sale and purchase, please how to reset the GSTR3B Return.
There is no amendment regarding this issue. For further you can contact on GSTN Portal.
Sir we have Credit amount over electronic credit ledger we are submit GST Return 3B on 20 May 2019 but filed 21 May 2019 how many amount paid interest or penalty 1 day after filed due date. ????
Penalty after due dates – For nil return is Rs. 20 (10 SGST + 10 CGST) OR Otherwise (Not in nil return) penalty is Rs. 50 (25 SGST + 25 CGST).
One GST registered proprietor got his …. registration done in month of OCT 2018 but did not filled any returns till 31st march 2019 . So my que is how much the penalty cum interest could be leviable in case only in nov, dec and jan month there is liability to pay gst… means rest of 3 months NIL .
If there is any GST payable for a particular month/months, interest @ 18% shall be payable from the due date of payment till the actual date of payment.
Late fee is Rs. 20 per day in case of NIL return and Rs. 50/- per day in rest of the cases from the due date of return filing till the actual date of filing.
I didnot file GSTR 3B from Jan 2019 to till date, Filed GSTR 1 for january & february 2019, whether GST portal will allow me to file GSTR 1 from March 2019 to May 2019??
The portal does not allow filing GSTR-1 if GSTR-3B is not filed. However, you may check or contact GSTN helpdesk if such validation has been removed now.
I have Filed Feb 2018 return as NIL both GSTR -1 and 3B, but not taken Export sales .
Can I file any revised return for the same as we have to file for Refund
Please reply..
There is no option to revise the returns under GST.
I paid the amount for GSTR-3b and file was submitted on may-19. But I file the return on 25/06/2019. Will penalty is applicable in this case?
Late fees is applicable upto the date of filing the return
i have done gst return upto Sep 2017 and never file return upto till date my gst registration is cancel how to reapply the GST Registration in new way bcoz in this period im not doing any business or how much liabilities
You can apply for revocation for cancellation of registration by filling GST REG 21. If your cancellation order has been passed before 31/03/2019, then the Central Board of Indirect Taxes and Customs (CBIC) is providing a “one-time opportunity” to apply for revocation of cancellation of GST registration by July 22, 2019, for those entities for whom cancellation order has been passed up to March 31, 2019 provided where the registration has been cancelled with effect from the date of the order, all returns due till the date of such cancellation are required to be furnished before the revocation application is filed. In cases where the registration has been cancelled with retrospective effect, the CBIC has allowed filing of revocation application, subject to the condition that all returns relating to the period from the effective date of cancellation till the date of revocation order will be filed within a period of 30 days from the date of the revocation order.
The due date for submission of GSTR3B for the month of May 2019 is 20th June 2019. However the GST website does not give a month option beyond April 2019. What is the procedure to firle the Ma 19 Return ?
GSTR 3b is available on the portal for e-filing. it may be the case that you have not filed a return for any of the previous months.
i have migrated GST registration no. i filed nil GST return for july 17 & aug 17 & after that on 30.10.2017 i filled the cancellation through form GST-REG29. i received a confirmation mail from the Gst department, on same date, that my gst no is cancelled with immediate effect. after that i did not filled any gst return & also my gst login & password got blocked from the same date. but regularly i was getting mails for non filling of gst returns. after that on 29.10.2018 department has cancelled my gst no. now on 28.06.2019, department has reactivated my gst no. without any request from my side. i have no business since i have taken this gst no & earlier also. all returns which is filled up to aug 17 was for nil translations. now please tell me what can i do. i do not want to Continue with the gst no, as i have no business.
Department does not reactivate any GST number without a request from the assessee. So please contact the department for assistance.
My client has not filed GST-3b from Dec-2017 onwards. So should the delay in number of days be counted from 31/03/2019 onwards or from the due dates of the respective months onwards subject to a max of 5000 CGST and 5000 SGST
late fee is applicable from the due dates of the respective returns in your case and not from 31.03.2019 since waiver was only when the assessee has filed pending returns during the period beginning from 22 Dec 2018 and ending on 31st March 2019.
GSTR 3B Was Filed Till March 2019. Any Missing Invoices Of 2018-19 Can I Take In April 3B 2019?
But March Quarter GSTR 1 Is Not Yet Filed. Can I Take Correct Turnover In GSTR1?
In your case, you can enter correct turnover in GSTR 1 for the month of march and not include this in GSTR 3b for the month of April. you may provide the clarification afterwards in case of mismatch. also, you may deposit the additional tax liability along with interest.
Hi,
Can any one suggest me
We missed out one purchase bill in the month of March 19
is it possible to claim the same Input in June 19 GSTR3B?
Yes, credit can be claimed within 1 year from the date of invoice.
Sir just day before I received notice regarding GSTR-3B returns due. Actually I had not filled any return from July 2017 till date. Apart from fact I don’t have any login ID and passward and not received any notice/update regarding my GST migration sucessfull/complete previously. It is all of sudden surprise notice what is next step for me do I got any concession related to penalty if yes what is the procedure if not who much penality for nil returns till date
late fees for nil returns is Rs.20 per day per return from the due date up-to-the date of filing of return. no waiver is available in your case.
Can I file GSTR3B for the month of April without filing of March.
No u cannot file the return for month of April without filing the GST return for the month of march i.e. prior to the month for which the return is to be filed for security reasons
In Jammu & Kashmir where position of internet is worse due to 35-A & 370. We also Suffer the 144 curfew like position. Now what is the last date for Gst Returns for us…
No such information available on Portal Till now
Sir Please Bataiye ki Gstr 3B July Month ki Date Extend Hui he Ya nhi plsss tell me sir
Yes, sir GSTR 3B return filing due date is extended to 22 August 2019.
Hi!
Could any one tell me why does this warning appear on filing gstr 3b return that late fee will be added in the next month.
Please note –
1) We have opted for quarterly filing of GSTR-1
2) This GSTR 3B return was filed for August 2019.
3) It is filed today i.e. 20th September 2019.
Why this warning appears mostly on month before the quarter filing is due. In this case it is next month i.e. OCT (for period of Jul to Sep)
this message says that “in case if any late fee is applicable because of delay in filing returns for that month/quarter, then late fee for that particular month/quarter will be reflected in next month GSTR -3B”
AMENDMENTS FOR 2018-19 SHOULD BE DONE WITH FILING OF SEPT,2019 GSTR3B IS COMPULSORY ? THIS AMENDMENTS CANT NOT BE SOLVED LATER ON. LET ME KNOW.
Yes you have to show amendments in September GSTR 3B
My consultant had not filed gstr3b of some month during Sept 17 to march 18.how can it be deposited now.
pay your tax liability along with interest now and also pay late fees while filling return.