GSTR-3B

What is GSTR-3B?

GSTR-3B is a self-declared summary return of inward and outward supplies to be filed every month (quarterly under QRMP Scheme) by every person registered under GST. It declares summary of GST Liabilities for a tax period.

What happens after GSTR-3B?

Who Should file GSTR-3B?

Every registered person is required to file GSTR-3B. However, below mentioned are some exceptions.

Due Dates Of Filing GSTR-3B

Late Fee & Penalty

If Due Dates are not complied with, late fee is charged which is as follows.

Moreover, penalty is imposed if dues are not paid within the due dates. Interest @ 18% p.a. is charged on the outstanding amount of tax.

NIL Return through SMS

GSTR-3B has to be filed compulsorily even in case of zero tax liability i.e. NIL Return has to be filed.
It can be filed via SMS using the registered Mobile Number and OTP Verification.

Modes of filing GSTR-3B

Information to be furnished in GSTR-3B

Documents required