GSTR-3B: Meaning, Due Date, Late Fee, Format, Return Filing, Steps to Download

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

The Central Board of excise and customs (CBEC) has introduced a list of forms for GST filing. Form GSTR 3B is one of the most important ones amongst the entire lot. If you are registered under the GST regime. Apart from forms like GSTR-1, GSTR-2, and GSTR-3 that you need to file in September, you will also have to file GSTR 3B monthly.

What is form GSTR 3B?

Form GSTR-3B is a simplified summary return for taxpayers to declare and discharge their GST liabilities for a specific tax period. Regular taxpayers are required to file GSTR-3B returns for each tax period, detailing their summary GST liabilities.    .

After GSTR 3B filing, once you submit GSTR-1, GSTR-2, and GSTR-3 forms for the corresponding months, the Income Tax Department will tally your claims against your monthly transaction reports. If they do not find the invoice details matching the preliminary details you submitted, you may encounter trouble. So, be careful with your GSTR 3B filing and read through the details before clicking the submit button.

Who needs to file GSTR 3B?

All taxpayers who have registered themselves under the GST regime have to file their form GSTR 3B. If your monthly transaction is nil or is not significant, then too you have to file these forms at regular intervals. However, if you are an input service distributor, a composition dealer, a supplier of online information and database access or retrieval services (OIDAR), or a non-resident taxable Indian, then you do not have to file GSTR 3B.

What are the features of GSTR 3B?

These are the key features of GSTR-3B:

  • Monthly filing requirement: GSTR-3B must be filed every month by all registered GST dealers as part of their compliance obligations.
  • Simplified format: This form is designed with a simplified format to make the filing process more straightforward, reducing the compliance burden on taxpayers.
  • Irreversible filing: Once GSTR-3B is submitted, it cannot be revised. Hence, it's crucial to ensure accuracy in the reported data.
  • Mandatory for zero liability: Even if a business has no tax liability for a given period, filing GSTR-3B is still mandatory.
  • GSTIN-specific filing: A separate GSTR-3B form must be filed for each GSTIN (Goods and Services Tax Identification Number) associated with the business entity.

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.

Where can I file Form GSTR-3B?

Form GSTR-3B can be filed on the GST Portal. Taxpayers need to log in with their credentials, navigate to the 'Returns' dashboard, select the relevant tax period, and complete the required details. After verifying the information, they can submit the form electronically and make the necessary tax payments through the portal.

When should Form GSTR-3B be filed?

For monthly filers, the due date for filing Form GSTR-3B is the 20th day of the month following the tax period. For quarterly filers, the due dates, as notified for different States/UTs, are the 22nd and 24th days of the month following the quarter. The government can extend the due date for filing Form GSTR-3B through a notification.

GSTR 3B format

The general GSTR 3B format includes:

  • Your GSTIN number
  • The legally registered name of your business
  • Details of sales and purchases for which you are accountable for reverse charge.
  • Details of inter-state sales made to buyers under composition scheme, unregistered buyers, and unique identification number (UIN) holders
  • Eligible input tax credit
  • Value of nil-rated, non-GST, and inward supplies
  • Payment of tax
  • 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?

GSTR 3B PDF templates

Also, there are tailor-made GSTR 3B PDF templates available for download. These templates, just like the GSTR 3B excel format ones, explain all the relevant details for each column. It will help you understand the type of information you need to fill in along with sample values.

How to file GSTR 3B online

You can either take the offline route by taking help from your CA for GSTR 3B filing or file your GSTR 3B return online. Alternatively, you can download the GST forms, fill them offline, and then upload them to file GSTR 3B returns.

Here are the steps that you need to follow to file GSTR 3B online:

  • Log in to the official GST portal using your credentials and if you want to know how to login, visit our page on GST login.
  • Select ‘services,’ go to ‘returns’ and then click on ‘returns dashboard.’
  • On clicking ‘returns dashboard,’ you will see the ‘file returns’ page.
  • Select the relevant ‘financial year’ and the ‘return filing period’ from the dropdown menu and click on ‘search.’
  • Among the various GST forms, choose ‘monthly return GSTR3B’ and click on the ‘prepare online’ button.
  • Upon doing so, you are re-directed to the GSTR 3B form, where you need to fill up all the relevant details.
  • You can either click ‘Save GSTR 3B’ if you want to edit the information later or click ‘Submit’ once all the relevant details are entered.
  • Note that once you click the ‘Submit’ button, a success message is displayed on the top of the screen. The status of the return will change from ‘not filed’ to ‘submitted.’
  • Upon successful submission, the ‘payment of tax’ head gets enabled and you need to pay the taxes. Then you need to click on the ‘offset liability’ button. Once done, you will receive a pop-up message where you will have to click ‘ok.’
  • Once you have completed the process of paying taxes, you need to select the checkbox for declaration. From the ‘authorised signatory’ list, choose either ‘file GSTR 3B with EVC’ or ‘file GSTR 3B’ with DSC’ button.
  • On choosing either button, a warning message is displayed, where you need to confirm that you want to proceed with the filing and click on the ‘Proceed’ button.
  • Once done, a success message is displayed and you need to click on the ‘ok’ button to affirm the message.

Regardless of which option you choose, keep a tab of the return dates, and set a reminder to file GST on a timely basis without failure. Currently, you are required to submit this form by the 20th of the following month until March.

How to view GSTR-3B filing status?

  • Log in to the GST portal using your credentials.
  • Navigate to the Dashboard screen.
  • Click on "Returns Dashboard" from the options.
  • Choose the relevant Financial Year and the return filing period you want to check.
  • Click on the "Search" button.
  • The GST returns for the selected period will be displayed, showing their filing status alongside 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?

The GSTR 3B filing date has been revised many times as taxpayers were finding it difficult to adjust to the new GST regime norms and regulations. So, keep updated about the latest GST news and file your GSTR 3B well within the due date. Understand that once you submit the form you cannot make any changes to it. So, review all the information before you submit the form. In case you delay your submission, remember that you will have to pay late fees when filing GSTR 3B.

You will have to pay Rs. 50 per day of delay provided you have transactions to account for in your returns. If you are filing a nil GSTR 3B return, you will have to pay Rs. 20 per day as a penalty with regard to delays.

Moreover, if you fail to pay your GST amount by the due date, then you will have to pay 18% interest per annum on your dues. Here, the interest will be calculated starting on the first day following the due date, up to the date you make the GST payment.

You are liable to pay this penalty only when you unknowingly miss your due dates. However, if you deliberately miss the GST payments, then a 100% penalty will be levied on your tax amount.

If you are finding it complicated, remember that GST calculations take no time at all when you calculate using a GST calculator. Read on to learn more about the math that can save you from paying penalties.

How to calculate GST

GST brings together all other taxes under its purview, so calculating it manually can be a cumbersome task. But as a taxpayer, while calculating GST corresponding to your GSTIN, you need to consider a list of charges. Starting from reverse charge, exempted supplies charge, and inter-state sales charge, along with the eligible and non-eligible ITC. So, to put it simply, your GST due is a total of GST payable on reverse charge, inward supplies, and outward supplies. This total is calculated individually for each month, which you file through the GSTR 3B form and then pay as per the due dates. Alternatively, you can use a GST calculator to make your GST calculation hassle-free and straightforward.

Additional Read: How to calculate GST like a pro

Impact of GST

As GST consolidates several different taxes into one, it has abolished the cascading effect taxes had on your revenue in the past. As a result, GST is likely to save at least 32% of your revenue that you may have earlier diverted towards these varied taxes.

The impact of GST has been increased ease of doing business along with a more transparent and ethical system. This has helped India get better representation within the international market, as Indian goods, commodities, and services have become more competitive in the global and local markets.

As an individual, you should be sure to check and adhere to your GSTR 3B filing due date to file your interim GST on time without incurring any penalties.

Additional Read: What is GST?

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.

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.

Difference between GSTR 1 and GSTR 3B

  • 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?

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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.

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