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what is GSTR 3B

What is GSTR 3B?

GSTR filing is mandatory for every taxpayer who is registered under GST. GSTR 3 is segregated in two different types, one is GSTR 3 and another is GSTR 3B. Let us have a glimpse idea about what is GSTR 3B and what is the basic difference between GSTR 3 and GSTR 3B.

GSTR 3B return filing which was introduced by Central Board of Excise and Custom (CBEC). GSTR 3B return filing should be done separately for each of your GSTIN and it cannot be revised which means the taxpayer can make the changes until he submits the form, after submission no changes can be done.

How To File GSTR 3B?

GSTR 3B filing is necessary for every taxpayer who has enrolled themselves under GST.GSTR 3B has to be filed only for two months (July & August). Let us understand how to file GSTR 3B with few simple steps.

  • Visit the GST portal

  • Enter financial year and month of filing.

  • You can cross verify the slabs which will be displayed such as Tax on outward and inward supplies,   supplies, Eligible ITC, Exempt, NIL and Non - GST inward supply, Interest and late fees, Payment of tax,

  • After rectifying every form submit them.

  • Make sure, the details are correct as they cannot be changed once submitted.

  • Check Offset Liability.

  • Submit your DSC and proceed ahead.

GSTR 3B Due Date

GSTR 3B due date is 20th of every month. For instance, the GSTR 3B due date for the December 2017 GSTR-3B is 20 January 2018. As per the latest update, the last date for furnishing GSTR 3B for the month of September 2018 was extended to 25th October 2018.

Difference between GSTR 3 and GSTR 3B

GSTR 3 is segregated in two different slabs, one is GSTR 3 and another one is GSTR 3B, let us have a look at the difference between GSTR 3 and GSTR 3B.



GSTR 3 is a monthly return.

GSTR 3B is a self-monthly declaration.

Should be filed monthly

Should be filed for 9 months period (July - March)

Due date of GSTR 3 is 11th Dec

Due date of filing GSTR 3B is 20th of every month

In case any changes need to be made in GSTR 3 then it cannot be revised once it's submitted, it can be changed in next month.

Once filed GSTR 3B cannot be revised.

Who should file GSTR 3B?

Every single taxpayer who is registered under GST has to complete GSTR 3B filing. As well as the Nil returns should complete filing of GSTR 3B.

There are some exemptions who don’t have to file GSTR 3B such as Input service distributors and Composition dealers, Suppliers of OIDAR, Non-resident taxable person.

Late Fees and Penalty for GSTR 3B

GSTR filing helps to remove the cascading tax effect, therefore regular filing is necessary for every taxpayer who is enrolled under GST. GSTR 3B late fees are liable in case the taxpayer fails to file this return before the due date.

GSTR 3B late fees and GSTR 3B penalty are mentioned below:

  • The amount of 50 rupees is charged to the taxpayer if failed to file GSTR 3.

  • 20 rupees is charged for NIL filing.

  • In case the GSTR 3B is not filed within the due date then 18\% interest is charged per annum, which is calculated as per the outstanding tax.

GSTR 3B Format - GSTR 3B Excel Format & Form Download

The GSTR 3B format has the details of GSTIN, Name of the person, Outward taxable supplies, Inward supplies, ITC, Payment of tax, the collected and deducted TDS and TCS.

It is possible to get GSTR 3B excel format which will help you to enter the data in bulk. GSTR 3B form download can be done by clicking below.

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