GSTR-3B: Meaning, Filing Steps, Due Dates, Late Fees, Format, Comparison with GSTR-1, GSTR-2A, and GSTR-2B

Here is a handy guide to help you understand the GSTR 3B form, including the steps to file it online.
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03 October 2024

GSTR-3B is an important GST return form that all registered taxpayers must file every month or quarterly if they are under the QRMP scheme. It gives a summary of sales, input tax credit (ITC), and tax liabilities. Even if there are no transactions during a period, businesses still need to file this return. This guide explains the filing process, deadlines, late fees, and how it compares to other forms like GSTR-1 and GSTR-2A.

What is GSTR 3B?

Form GSTR-3B is a simplified summary return that enables taxpayers to report their GST liabilities for a specific tax period and settle them accordingly. Regular taxpayers are required to file GSTR-3B for each tax period, ensuring compliance with GST regulations.

  • A separate GSTR-3B needs to be filed for each GSTIN
  • The GST liability must be paid before or on the due date of filing GSTR-3B
  • Once filed, GSTR-3B cannot be revised
  • Even if there is no tax liability, GSTR-3B must still be filed

Types of GSTR 3B

GSTR-3B does not have distinct types, but its application varies based on factors such as business activities, tax liabilities, and filing frequency. These variations arise due to differences in operations, transaction volumes, and compliance requirements. For example, businesses in different industries may have unique considerations when preparing and submitting their returns. Similarly, the approach to GSTR-3B filing may differ for businesses with varying tax liabilities or those opting for monthly or quarterly filing under the QRMP scheme. While GSTR-3B remains a standard return form, its practical implementation can differ based on each taxpayer's specific circumstances.

How GSTR 3B works?

GSTR-3B functions as a self-declared summary return, allowing businesses to report key GST-related details for a specific tax period. The process involves consolidating data on sales, input tax credit (ITC) claims, and tax liabilities, followed by submitting the return through the GST portal.

Example of GSTR 3B

Consider a hypothetical scenario involving a small business, Sharma Electronics, engaged in the sale of electronic gadgets in India. For the month of March 2024, Sharma Electronics is required to file its GSTR-3B return. Below is a simplified breakdown of their filing:

Sales Details

  • Total sales during March: Rs. 50,00,000
  • Taxable sales: Rs. 45,00,000
  • Tax collected (GST): Rs. 5,00,000

Input Tax Credit (ITC)

  • Purchase of raw materials: Rs. 20,00,000
  • Input tax credit available: Rs. 3,00,000

Tax Liability

  • Tax payable on sales: Rs. 5,00,000
  • Less: Input tax credit: Rs. 3,00,000
  • Net tax liability: Rs. 2,00,000

Payment

  • Sharma Electronics pays the net tax liability of Rs. 2,00,000 through the GST portal before the due date.

This example illustrates how Sharma Electronics would file its GSTR-3B return for March 2024, covering sales, input tax credits, tax liability, and payment obligations under the Indian GST framework.

Who needs to file GSTR 3B?

All registered taxpayers under the GST system must file GSTR-3B every tax period, even if there are no transactions (NIL return) or very little business activity. However, the following types of taxpayers are exempt from filing GSTR-3B:

  • Input Service Distributors (ISD)
  • Composition Dealers (who file GSTR-4 instead)
  • Suppliers of Online Information and Database Access or Retrieval (OIDAR) services
  • Non-Resident Taxable Persons

What are the features of GSTR 3B?

These are the key features of GSTR-3B:

  • Monthly filing requirement: All registered taxpayers must file GSTR-3B every month, even if there are no transactions
  • Simplified return format: The form is designed to be user-friendly, making it easier for businesses to comply
  • No revisions allowed: Once submitted, GSTR-3B cannot be changed, so it is important to ensure accuracy
  • Mandatory NIL filing: Businesses with no tax liability for a given period must still file the return
  • Separate filing for each GSTIN: If a business has multiple GST registrations (GSTINs), a separate GSTR-3B must be filed for each GSTIN

What are the benefits of GSTR 3B?

Here are some benefits of filing GSTR-3B:

  • Compliance adherence: Filing GSTR-3B within the designated timeframe helps businesses stay compliant with GST regulations, avoiding penalties and potential legal issues.
  • Tax transparency: GSTR-3B provides a clear overview of a business's tax liabilities, which assists in better tax management and strategic planning.
  • Simplified reporting: The simplified format of GSTR-3B reduces the complexity involved in GST return filing, leading to greater operational efficiency.
  • Timely tax payments: Filing GSTR-3B on time ensures that GST dues are paid promptly, helping to avoid interest charges and late fees.
  • Optimisation of input tax credit: Accurate reporting in GSTR-3B allows businesses to maximise their Input Tax Credit claims, thereby improving their financial health.

When should Form GSTR-3B be filed?

The due date for filing Form GSTR-3B depends on the taxpayer's filing frequency:

  • Monthly filers: The return must be filed by the 20th of the following month
  • Quarterly filers: The due dates are either the 22nd or 24th of the month after the quarter, depending on the taxpayer’s state/UT
  • Government notifications: The government may extend the due date through an official notification if needed

GSTR 3B format

The general GSTR 3B format includes:

S.N. 

Tables 

Details contained 

a)

Table – 1 

Inward supplies and outward supplies liable to reverse charge. 

b)

Table – 2 

Interstate supplies directed towards unregistered individuals, UIN holders and composition dealers.

c)

Table – 3 

Input Tax Credit

d)

Table – 4 

Nil-rated, exempt and GST-free inward supply details. 

e)

Table – 5 

Payment of tax

f)

Table – 6 

TCS/TDS credit 

 

Filling the GSTR 3B Excel format

Here are the details that you will have to fill in the GSTR 3B excel format:

  • You must fill in details of outward and inward supplies liable for reverse charges and include all non-GST and exempted outward supplies.
  • You will also have to enter details of the total taxable value, IGST, CGST, SGST, and cess for all your supplies.
  • Mention details related to inter-state supplies made to unregistered persons, composition dealers, and UIN holders. You will also have to mention the place of supply, total taxable value, and IGST amount.
  • Specify the total amount of input tax credit (ITC) available, as well as any ITC that has been reversed per CGST/SGST rules 42 and 43. Moreover, specify if any ITC is ineligible as per section 17(5).

Apart from all these details, you will also have to report late fees and interest due if you delay the GST return filing. To summarise, you have to add all your sales and purchase details for GSTR 3B filing. Fill in the other necessary details, and review it to upload the GSTR 3B form PDF on the GST website. Then, pay your interest or penalties to complete filing GST returns.

Additional Read: How to check your GST registration status?

How to file GSTR 3B online

You can either choose the offline route by seeking help from your CA to file GSTR-3B, or file it online. Alternatively, you can download the GST forms, fill them offline, and then upload them to file your GSTR-3B return.

To create, save, pay taxes, and file your GSTR-3B return, follow these steps:

  1. Log in to the GST portal and go to the GSTR-3B Monthly Return section
  2. Enter tax details:
    • Section 3.1: Tax on outward supplies and reverse charge inward supplies
    • Section 3.1.1: Supplies notified under Section 9(5) of the CGST Act, 2017
    • Section 3.2: Inter-state supplies
  3. Enter ITC (Input Tax Credit) details:
    • Section 4: Eligible ITC
  4. Declare non-taxable supplies:
    • Section 5: Exempt, nil-rated, and non-GST inward supplies
  5. Calculate additional charges (if any):
    • Section 5.1: Interest and late fee (if applicable)
  6. Make payment:
    • Section 6.1: Payment of tax
  7. Create and submit:
    • Generate a Challan for tax payment
    • File Form GSTR-3B electronically
    • Download the filed return for your records
    • Check the return status for confirmation

Whichever option you choose, make sure to keep track of the return dates and set reminders to file your GST return on time. Currently, the form must be submitted by the 20th of the following month until March.

How to view GSTR-3B filing status?

To check the status of your GSTR-3B filing on the GST portal, follow these steps:

  1. Log in to the GST portal using your credentials
  2. Go to the Dashboard
  3. Click on "Returns Dashboard" from the options available
  4. Select the relevant Financial Year and Return Filing Period
  5. Click the "Search" button
  6. The list of GST returns for the selected period will appear, showing the filing status next to each return

How to download GSTR 3B filed return from GST portal

Follow these steps to download your GSTR-3B from the GST portal.

  1. Open your web browser and go to the official GST portal.
  2. Log in to the portal using your registered GST identification number and password.
  3. After logging in, look for the 'Services' tab on the main navigation menu.
  4. Hover over or click on the 'Services' tab and a drop down menu would appear. Here, choose 'Returns'.
  5. From the options that appear next, select 'Returns Dashboard'.
  6. You will be directed to a new page to select the financial year and the return period for which you want to download the GSTR-3B form. Use the drop down menus to select as required.
  7. After selecting the appropriate financial year and return period, click on the 'Search' button.
  8. On the next screen, you will see the GSTR-3B tile. Click on the 'DOWNLOAD' button visible on this tile.
  9. If you have already filed your GSTR-3B, you can download it directly by clicking on the 'Download filed GSTR-3B' option.

What are the late fees and penalties for not filing GSTR 3B?

A late fee is charged if GSTR-3B is filed after the due date. The fee is as follows:

  • Rs. 50 per day of delay
  • Rs. 20 per day of delay for taxpayers with no tax liability for the month
  • If the GST dues are not paid on time, interest at 18% per annum is charged on the outstanding tax amount. You can use a GST calculator to help estimate your liabilities before making the GST payment

What are the benefits of GSTR 3B?

Here are some benefits of filing GSTR-3B:

  • Compliance adherence: Filing GSTR-3B within the designated timeframe helps businesses stay compliant with GST regulations, avoiding penalties and potential legal issues.
  • Tax transparency: GSTR-3B provides a clear overview of a business's tax liabilities, which assists in better tax management and strategic planning.
  • Simplified reporting: The simplified format of GSTR-3B reduces the complexity involved in GST return filing, leading to greater operational efficiency.
  • Timely tax payments: Filing GSTR-3B on time ensures that GST dues are paid promptly, helping to avoid interest charges and late fees.
  • Optimisation of input tax credit: Accurate reporting in GSTR-3B allows businesses to maximise their Input Tax Credit claims, thereby improving their financial health.

GSTR-3B vs GSTR-2A and GSTR-2B: comparison

  • GSTR-3B: Self-declared summary return filed monthly, reflecting outward and inward supplies, tax liability, and ITC details.
  • GSTR-2A: Auto-populated return showing purchases per suppliers' GSTR-1, providing real-time ITC details.
  • GSTR-2B: Static ITC statement generated monthly, independent of suppliers' actions, aiding in reconciling ITC claimed in GSTR-3B with available credits.
  • Reconciliation ensures accurate ITC claims, compliance, and penalty avoidance.

GSTR-3B vs GSTR-1: Comparison

  • GSTR-3B: Summarised self-declared return filed monthly, reflecting taxable supplies, ITC, and tax liability.
  • GSTR-1: Details of outward supplies submitted by the taxpayer, filed monthly/quarterly.
  • Reconciliation of GSTR-1 with GSTR-3B ensures accurate tax payment, penalty avoidance, and facilitates precise ITC claims based on GSTR-2A and GSTR-2B.

Additional Read: What is the E-Way bill?

Due dates for GSTR-3B filing

The due date for monthly filers is the 20th day of the next month, while the due date for quarterly filers is either the 22nd or the 24th day of the month following the quarter, depending on the state or union territory of the principal place of business. Late filing of GSTR-3B attracts a late fee and interest.

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Frequently asked questions

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

Yes, you should still file GSTR-3B even if you have no sales or purchases in a month. Filing of GSTR-3B is mandatory for all normal and casual taxpayers, regardless of their business activity.

Should I provide invoice-wise details on the return?

No, you do not need to provide invoice-wise details on GSTR-3B. It is a simplified summary return that only requires you to declare the summary figures of sales, ITC claimed, and net tax payable.

What is the difference between GSTR-1 and GSTR-3B?

GSTR-1 is a monthly or quarterly return that captures the details of outward supplies made by a taxpayer. GSTR-3B is a monthly summary return that captures the summary of inward and outward supplies, tax liability, and tax payment.

What is the difference between GSTR-3 and GSTR-3B?

GSTR-3 is a monthly return that is supposed to be generated automatically by the GST portal based on the information furnished in GSTR-1 and GSTR-2. However, this return has not been implemented yet. GSTR-3B is a self-declared summary return that is filed by the taxpayers until GSTR-3 is operationalised.

Where can I file Form GSTR-3B?

Form GSTR-3B is filed by registered taxpayers in India who are required to file monthly returns as per the Goods and Services Tax (GST) regime. The form can be filed online, either through the GST portal or through third-party applications or software that are approved by the government. The form can be filed by providing the relevant details and submitting it online along with the necessary supporting documents.

How can I file “Nil” Form GSTR-3B?

To file a "Nil" Form GSTR-3B, taxpayers can proceed similarly as with a regular GST return. Simply log in to the GST portal and choose the “Nil return” option. Enter the necessary details such as GSTIN, registered name, and tax period. After ensuring all details are correct and verifying the return, the "Nil" Form GSTR-3B can be successfully filed. It is important to note that even if there is no business activity, a return must be filed every month, either as a regular return or as a “Nil” return.

Is GSTR 3B for sale or purchase?

GSTR 3B is a simple tax return form meant for both sales and purchases. As a taxpayer, you fill in details of sales and purchases every month using this form to maintain a record of monthly transactions.

Is GSTR 3B a monthly return?

Yes, GSTR 3B is a monthly return. All taxpayers registered under the GST regime have to file form GSTR 3B every month, summarising their sales and purchases, whether significant or nil.

What is the minimum turnover for GSTR 3B?

The minimum turnover for filing GSTR 3B is Rs. 5 crore.

Can I preview GSTR-3B before submission?

Yes, you can preview your GSTR-3B before submitting it. The preview option allows you to review all the details entered to ensure accuracy. This step is crucial because once the GSTR-3B is filed, it cannot be revised. Double-check all entries for errors or omissions before final submission to avoid any mistakes.

Can I revise/reset Form GSTR-3B?

No, once GSTR-3B is filed, it cannot be revised or reset. It's a one-time filing, meaning any errors cannot be corrected after submission. Therefore, it's essential to ensure that all information is accurate before filing. Double-check your entries and data to prevent mistakes, as revisions are not allowed in GSTR-3B.

What does GSTR-3B include?

GSTR-3B is a monthly self-declared summary return that includes details of outward and inward supplies, ITC (Input Tax Credit) claimed, tax liabilities, and the taxes paid. It summarises the total values of sales and purchases, along with applicable taxes, making it essential for accurate tax reporting and compliance under the GST regime.

What is the maximum penalty for GSTR-3B?

The maximum penalty for late filing of GSTR-3B is Rs. 10,000. This includes a late fee of Rs. 50 per day for registered taxpayers and Rs. 20 per day for small taxpayers if there is no tax due. If a taxpayer fails to file the return on time, they can incur significant costs, as the penalties can accumulate over time. It is essential for businesses to be proactive in their filing to avoid these penalties and maintain compliance with GST regulations.

Will there be any invoice matching in GSTR-3B?

No, there is no invoice matching process in GSTR-3B. This return serves as a self-declaration and summary of a taxpayer’s GST liabilities for a specific period. Taxpayers provide details about their sales, input tax credit (ITC), and tax payments without the need for invoice-level data. However, it is crucial to maintain accurate records and documentation since GSTR-3B forms the basis for reconciling with GSTR-1 and GSTR-2 when invoice matching is done in those returns.

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