GSTR-3B: File Your GST Return On Time With Correct Format, Eligibility, and Filing Process

Last Updated : March 13, 2023, 4:29 p.m.

GSTR 3B is self-declaration returns form to be filed by normal and casual taxpayers to declare GST liabilities and discharge the same. The form summarises the supply details in an organised manner, further facilitating its filing before GSTR 3B due date. The taxpayers need to file it every month except for the QRMP scheme, which must be filed quarterly. The GSTR 3B form must be filed in combination with GSTR1 and 2 return forms. GSTR 3B forms contain details like ITC or Input Tax Credit, the month’s sales amount, and the liable tax to be paid for the period.

What are Important Points to Consider While Filing GSTR 3B Form

The taxpayers filing the GSTR 3B returns form must remember that:

• The form must be filed irrespective of the business activity. It signifies that they are required to file the form even in case of nil return, where the GSTR 3B Nil Return form is available for filing.
• The GSTR 3B form can neither be revised nor amended.
• A separate GSTR 3B form is required for every GSTIN.

Who Must File GSTR 3B Returns Form?

Every individual registered as a taxpayer with a valid GSTIN number must file the GSTR 3B form. Furthermore,

• Individuals with no returns must file a GSTR 3B Nil Return form.
• Individuals paying low amounts of taxes must file GST PM-08 forms.
• Individuals can also opt to file quarterly returns through QRMP or Quarterly Returns Monthly Payment Scheme.

However, there are few individuals exempted from the category.

• The taxpayers registered under the category of composition scheme
• The non-resident taxable person
• Individuals who are input service distributors
• The non-residents who supply Online Information Database Access and retrieval (OIDAR) service.

What is the GSTR 3B Due Date for Filing the Form?

The GSTR 3B due date varies according to the cycle of payment. Moreover, it is also subject to variation based on notifications released by the government. However, presently following dates need to be followed for payment:

Monthly: The monthly taxpayers must file GSTR 3B reports by 20 of the next month. For instance, the taxpayers filing for January must submit the report by February 20.

Quarterly: The quarterly taxpayers from the QRMP scheme should file by the 22 to 24 of the following month. For instance, taxpayers filing for January to April must have the latest GSTR 3B report filed by May 24.

What Documents Are Required to Fill GSTR 3B Form?

Taxpayers must have GSTR-1, GSTR-2, and GSTR-3 files before filing for the GSTR 3B form. These forms further fill in the GSTR 3B form details, eliminating the requirement for additional documents.

How Does the GSTR 3B Form Look Like?

The GSTR 3B format includes six sections that further comprise their sub-section. Here is a walkthrough of the GSTR 3B form.

• Section 1

It is a questionnaire requesting details of the business activities. Additionally, it also asks for liable tax for the current tax month.

• Section 2

The second section requests all the information about GST along with the return status.

• Section 3

The section is further divided into two subsections.

Section 3.1: First, the taxpayers must fill in the information on levied tax for inward and outward supplies. It is the same information that will generate returns.

Section 3.2: Secondly, the required information is based on inter-state supplies dealt with unregistered persons. UIN holders and people with composition schemes.

• Section 4

This section will enquire about details about Input Tax Credit.

• Section 5

This section again contains two subsections.

Section 5.1: It deals with supplies not included in GST.

Section 5.2: It deals with the applicable interest and late fees, if any.

• Section 6

Finally, this section will state all the details about GST liabilities for the month or quarter, depending on the cycle filed by the taxpayer.

How Must a Taxpayer File GSTR 3B Form Online?

The taxpayers must follow the mentioned steps to file the GSTR 3B form.

• Firstly, log in to the GST portal with personalised login information.
• The next step is to select ‘Services’ followed by ‘Returns.’ Now, head over to the ‘Returns Dashboard.’
• The website will proceed you toward the ‘File Returns’ page. The taxpayer is expected to select the Financial year and ‘Return Filing’ period. Further click ‘search’ to continue the operation.
• The taxpayer will be displayed a list of GST return forms. They must select ‘Monthly Returns GSTR 3B’ followed by the click on ‘Prepare Online.’
• The website will now display the GSTR 3B form. The taxpayer will have to fill in the necessary details and choose from the mentioned three options:

Save: It allows taxpayers to edit the details later.

Submit: It does not allow any changes; clicking this option means the taxpayer is certain about all the details. They can not further modify any details.

Click on ‘Submit’ and submit the form. The status will also change and subsequently will be reflected as modified from ‘Not filed’ to ‘Submitted.’

• Next, the taxpayer must head to the ‘Payment of Tax’ section to pay the dues.
• Then click on ‘Offset Liability,’ followed by the ‘Ok’ option.

Finally, complete the GSTR 3B filing form by clicking on the ‘Proceed’ button displayed via a warning message. Congratulations, the GSTR 3B form filing is complete, which will also be exhibited through a success message from the website.

What if Taxpayers Fill Out the GSTR 3B Form After the Due Date?

As applicable on multiple other government forms, the late filing of GSTR 3B is also penalised. The fine amount varies according to the category of taxpayer, which is as follows:

• Taxpayers without monthly tax payments are charged INR 20 per day after the GSTR 3B due date.
• Taxpayers with tax payments are charged INR 50 per day after the GSTR 3B due date.
• Taxpayers with outstanding amounts are liable to an 18% annual penal interest rate.

How to View GSTR 3B Filing Status?

The taxpayers get the facility to check the GSTR 3B filing status. It can be done through mentioned steps:

• Log in to the GST portal with personalised credentials,
• Next, head to ‘Returns Dashboard’ by clicking on this option.
• Further, select the financial year and return filing period and search for the details.
• The website will give GST returns along with the status.

Conclusion

GSTR 3B form is mandatory to be filed by the taxpayers. Irrespective of the tax amount and type of taxpayer, individuals should avoid missing the filing date to avoid penalty charges. The form filing is easy. However, remember to fill out the GSTR-1, GSTR-2, and GSTR-3 forms before proceeding to file GSTR 3B.