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GSTR3B – Return Filing, Format, Eligibility & Rule

In the row of GST return forms, GSTR-1, GSTR-2, and GSTR-3. And GSTR-3B Comes next.

What is GSTR-3B?

GSTR-3B is a summary return that all taxpayers can file on a monthly basis
In GST taxpayers summarize and report the total values of purchases and sales every month.
What is the due date for GSTR-3B?
The GSTR-3B for a particular month should be filed by the 20th of the following month.
For example, GSTR-3B should be filed by the 20th of August, and the GSTR-3B for the month of July should be filed by the 20th of August, and so on.
Taxpayers must file form GSTR-3B even if there are no transactions in the month.

Invoice Match under GSTR-3B?

There is no process for matching invoices as it is not necessary for taxpayers to list invoice details on GSTR-3B.

In case the total values of purchases and sales reported on GSTR-3B is not the same as Information forms GSTR-1, GSTR-2, and GSTR-3. Then for the upcoming months, taxpayers should pay the additional GST and penalties

Who can File GSTR-3B?

Whoever has been registered as taxpayers must file GSTR-3B, However Once filed, taxpayers cannot revise form GSTR-3B at a later stage
The following are the exceptions
1. Input service distributors
2. Composition dealers
3. Suppliers of online information and database access or retrieval services (OIDAR)
4. Non-resident taxable persons.

Late/NIL Filing penalties for GSTR-3B

Late fees for filing GSTR-3B after the due date are:
• Rs. 50 per day of delay
• Rs. 20 per day of delay for taxpayers having nil tax liability for the month
If the GST amount is not paid until after the due date, taxpayers have to pay interest of 18%. . Interest will be calculated from the day following the due date, to the date of actual payment.

Details to be furnished

Following are the important details for taxpayers to be logged on form GSTR-3B:

Tax on outward and reverse charge inward supplies, including:
1. Details of all outward supplies and inward supplies that are eligible for reverse charge.
2. Total taxable value, ISGT, CGST, SGST, and cess of supplies.
3. Nil-rated supplies and non-GST supplies, taxpayers should report the total value.


Interstate supplies

All the Details related to interstate supplies made to unregistered persons, composition dealers, and UIN holders must be furnished. Taxpayers must also mention the place of supply, total taxable value, and IGST amount.
Eligible ITC
1. The total amount of input tax credit (ITC) available, as well as any ITC that has been reversed per CGST/SGST .This will fall under rules 42 and 43.
2. Any ITC that is not eligible as per section 17(5).

Exempt, Nil, and Non-GST inward supplies

It is important that requires taxpayers to report details of exempt, nil, and non-GST inward supplies.

Find Your GSTR3B Form here:GSTR_3B