Taxpayers registered under the GST regime must file a self-declared GST returns monthly summary. They do this through form GSTR-3B which includes data on sales, ITC claims and total tax to be paid. It is a mandatory compliance, and the taxpayer is subject to penalty and tax if they do not file GSTR-3B.

What is GSTR-3B?

All registered GST dealers must file a self-declaration every month. This is done through the GSTR-3B form that needs to be submitted, along with GSTR 1 and GSTR 2 return forms. The purpose of this return is to declare a summary of GST liabilities for a particular tax period.

GSTR-3B must be filed even when there are zero returns, i.e. no business activity. Dealers cannot revise GSTR-3B once it is submitted and the payment is made. Taxpayers must file a different GSTR-3B return for every GSTIN.

Who Should File GSTR-3B?

All GST-registered taxpayers must file GSTR-3B every month. Even those with nil returns are mandated to file this GST return form. However, the current rules exempt the following from filing returns using GSTR-3B:

Composition dealers and input service distributors
Online Information Database Access and Retrieval Services (OIDAR) suppliers
Non-resident taxable persons

Post-October 2019, small taxpayers have also been exempted from filing GSTR-3B. They must now file GST PMT-08.

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

The GSTR-3B due date for monthly submissions is the 20^th of the following month. For instance, if you wish to file GSTR-3B for July 2022, the due date is 20^th August 2022.

What is the Format of GSTR-3B?

GSTR-3B format includes the following details:

GSTIN number of the taxpayer
Name of business as per legal records
Details of sales and purchases that are eligible for reverse charge
Applicable input tax credit
Value and details of non-GST, nil-rated and inward supplies
Tax payment details

Section-Wise Break-up of GSTR-3B Format

Below is the section-wise break-up of GSTR-3B:

Section 1: In section 1 of GSTR-3B, taxpayers must answer a questionnaire about their business activities and tax liabilities in the current tax period.

Section 2: Here, the taxpayer can find all information related to the GST return. This includes the return status too.

Section 3.1: This section of the form GSTR-3B requires outward and inward supply tax details that are eligible for reverse charge.

Section 3.2: Details of interstate supplies and supplies for unregistered persons, UIN holders, and composition taxable persons must be entered in this section.

Section 4: This section contains ITC (Input Tax Credit) details.

Section 5.1: Exempt, nil and non-GST inward supplies must be mentioned here.

Section 5.2: Section 5.2 of GSTR-3B includes interest and GSTR-3B late fee details.

Section 6.1: Payment of Tax Section

Note: Earlier, the form included section 7 for TDS/TCS credit details. This section is no longer applicable.

How to File GSTR-3B Online?

Step 1: Go to the GST portal, enter your credentials and login

Step 2: Click on ‘returns dashboard’ on the dashboard screen

Step 3: Choose the period for which you are filing returns and the financial year

Step 4: Once you click “Search”, you can see all the returns you need to file

Step 5: Under GSTR-3B, click on the ‘Prepare Online’ button

Step 6: Click ok after reading the message displayed. This message is about the convenience of GSTR 3B filing.

Step 7: On your screen, you will see a list of questions about business activities and tax liabilities in the chosen tax period. Answer the questions and click next.

Step 8: You will be redirected to the GSTR3B monthly return page, which will display return-related information and return status.

Step 9: Choose among the following options available after you scroll down

Back: Clicking this will re-initiate the filing process from the Return dashboard. You can now change answers to the questions in the questionnaire.
Save GSTR-3B: Use this to save the entered details.
Reset GSTR 3B: Delete everything you entered so you can fill them again.

Step 10: Start GSTR-3B filing by clicking on the first tile. This is section 3.1, where you must fill out outward and inward supply details. Once you have entered all details, verify them and click “Confirm”.

Step 11: The return page will open up on the screen. Click on the second tile and fill out the relevant details. Tax declared in section 3.1 must be more than or equal to the integrated tax declared in Section 3.2. Keep saving the draft after each page to avoid losing any entries.

Step 12: Fill out all the pages of the form and click “preview draft GSTR-3B”

Step 13: Check to stop any errors. Click on the button that says, “Proceed to payment” if there are no errors.

Step 14: Scroll down to see the balance in the cash ledger and other liabilities related to return. Taxes to be paid by Input Tax Credit will be auto-populated in the ledger.

Step 15: Create a challan if the electronic cash ledger balance is insufficient.

Step 16: Click the “generate challan” button and make payment on the subsequent page by choosing a payment mode.

Step 17: After you click continue, you can preview the GSTR3B draft. Check the last column to confirm that the additional cash required is zero.

Step 20: Click the button “Make payment/ post credit to ledger”.

Step 21: Click yes, and you will see the offset successful message

Step 22: Choose “Proceed to File”

Step 23: Tick on the declaration box, then click on the option that says, “File GSTR 3B with EVC/DSC” and click proceed. Note that EVC means Electronic Verification Code and DSC means Digital Signature Certificate.

Step 24: Note the acknowledgement reference number (ARN) for future reference

Step 25: Click “Download filed GSTR-3B”

How to File GSTR-3B Offline?

Step 1: Log in to the GST portal and go to the downloads tab

Step 2: The form in excel format can be found at Offline Tools > GSTR3B Offline Utility.

Step 3: This is a zipped folder; extract the excel file and open it

Step 4: Enter taxpayer details, including the legal name of the registered person, and GSTIN. Also, enter the month and financial year.

Step 5: Enter the outward and inward supply tax details liable for reverse charge in section 3.1

Step 6: Move to section 3.2 and fill out details of inter-state supplies. The tax on tile 3.1 must be equal to or more than the tax declared in tile 3.2

Step 7: Fill out Eligible ITC details in section 4

Step 8: Fill out details of exempt, nil and non-GST inward supplies in section 5.1

Step 9: Check interest and GSTR-3B late fee details in section 5.2

Step 10: Use the Validate button to confirm the details entered

Step 11: Click on the generate file button to generate the JSON file

Step 12: Select the “prepare offline” option on the returns dashboard of the GST portal. Upload the JSON file now.

How to View GSTR-3B Filing Status?

You can check your GSTR-3B filing status using the returns dashboard on the GST portal. Log into the portal using your username and password. Now select the financial year and return filing period on the returns dashboard and click search. Your GSTR-3B filing status will be displayed on the next page.

Late Fees and Penalty for Missing the Due Date of GSTR-3B

GSTR-3B returns need to be filed monthly and the due date for each month is the 20^th of the subsequent month. The government can also extend this GSTR-3B return date.

The following penalties are applicable if you miss the GSTR-3B filing date:

Rs.20/ day of delay for taxpayers with no GST liability
Rs.50/day of delay for other taxpayers
Interest at 18% per annum on the outstanding tax amount

Taxpayers can see the amount they owe as late-filing fees in the GSTR 3B form.

Why is it Needed to Reconcile GSTR-3B and GSTR-1 and GSTR-2?

GSTR-3B is filed along with GSTR-1 and GSTR-2. Reconciliation with GSTR-1 helps to avoid interest and penalties due to non-payment of the complete tax amount. It also helps to figure out if an invoice is missed out or duplicated. Recipients can claim accurate ITC and also improve their GST compliance rating by ensuring that they file GSTR-1 and GSTR-3B.

GSTR-2A is the real-time update of ITC and GSTR-2B includes the ITC statement for the month. The reconciliation of these forms with GSTR-3B ensures that there are no notices due to excess input tax credit claims. It also helps to find out if an input tax credit has been missed out and is a reminder to the supplier to upload invoice details in GSTR-1 if they haven’t done that already.

Final Word

GSTR-3B is a simplified return to declare summary GST liabilities for a particular period. You should be sure to check and adhere to your GSTR-3B filing due date to file GST on time without attracting any penalties. Now that you know how to find GSTR-3B online and offline, choose a convenient mode and file your GSTR-3B without delay.

FAQs on GSTR-3B

Q1. What is the GSTR-3B form?

Ans: The GSTR-3B is a self-declaration that GST-registered taxpayers must file every month. Through this form, they declare summary GST liabilities.

Q2. Do all businesses need to file GSTR-3B?

Ans: All businesses and individuals registered under GST are mandated to file GSTR-3B. Even businesses without any returns or business transactions in that period must file it.

Q3. What is the last date for GSTR 3B filing?

Ans: GSTR 3B is a form that requires you to file returns monthly. You must file GSTR 3B for each month before the 20^th of next month.

Q4. How to file nil GSTR-3B?

Ans: You can file a nil return in case there has been no outward supply and you are not liable to pay any taxes.
To file the Nil return form, enter your credentials on the GST portal. Go to services> Returns> returns Dashboard. Choose the financial year and return filing period and click on the GSTR-3B tile. The first question is “Do you want to file a Nil return?” Click yes and file nil returns.

Q5. Is invoice matching necessary for filing GSTR-3B?

Ans: No, GSTR-3B is a self-declaration. All the details are mentioned in summary format and taxes are based on table 6 of GSTR-3B. Thus, invoice matching is not required for filing GSTR-3B.