All About Form GSTR3B
Under the GST laws, Form GSTR3B is a self-declared consolidated summary return of inward and outward supplies which is required to be filed by a registered person electronically on the GST Common Portal.
1. What is Form GSTR 3B?
Section 39 of the Central Goods and Services Tax (‘CGST’) Act, 2017 provides that every registered person is required to file a monthly return electronically. The particulars such as inward and outward supplies of goods or services, input tax credit availed, tax payable, tax paid, etc. are required to be declared in such return.
However, a certain class of registered persons are required to furnish the above return quarterly (discussed in para 3).
In this regard, Rule 61 of the CGST Rules, 2017 prescribes Form GSTR 3B which is required to be filed by the registered person, monthly or quarterly, as the case may be.
2. Who is required to file Form GSTR 3B?
Every person who is registered under the GST laws is required to file Form GSTR3B except for the following persons:
- Taxpayers registered under the Composition Scheme
- Input Service Distributor
- Non-Resident Taxable Person
- Person liable to deduct tax at source
- Person liable to collect tax at source
3. When to file Form GSTR-3B?
With effect from January 1, 2021, as notified vide Notification No. 81/2020-Central Tax dated 10-11-2020 and Notification No. 84/2020-Central Tax dated 10-11-2020, the small taxpayers with an aggregated turnover of less than Rs. 5 Crores can opt for Quarterly Return Monthly Payment (‘QRMP’) scheme and file Form GSTR 3B on a quarterly basis. However, if such taxpayers do not opt for the QRMP scheme, they are required to file the return on monthly basis.
Notably, the registered person under the QRMP Scheme would be required to pay the tax due in each of the first two months of the quarter by depositing the due amount in Form GST PMT 06. The amount shall be deposited by the 25th day of next month.
The due dates for filing of Form GSTR3B are summarized as follows:
Category of Registered Person Type of Form GSTR-3B Due Date* Payment of Tax
Normal Taxpayers having turnover more than Rs. 5 Crores Monthly 20th of the succeeding month 20th of the succeeding month
Small Taxpayers
(Turnover up to Rs. 5 Crore and not opting for QRMP scheme)
Monthly 20th of the succeeding month 20th of the succeeding month
Small Taxpayers
(Turnover up to Rs. 5 Crore and opting for QRMP scheme) [Specified States-I][1]
Quarterly22nd of the month succeeding such quarter
For the first two months of the quarter:
25th of the succeeding months
For the third month of the quarter:
22nd of the succeeding month
Small Taxpayers
(Turnover up to Rs. 5 Crore and opting for QRMP scheme) [Specified States-II][2]
Quarterly24th of the month succeeding such quarter
For the first two months of the quarter:
25th of the succeeding months
For the third month of the quarter:
24th of the succeeding month
*Government may extend such due dates for any period by notification.
However, due to COVID-19, the GST Council has provided relief to the taxpayers by way of relaxation in interest and waiver of late fees while filing Form GSTR-3B[3] which is as follows:
Turnover in PFY Tax Period Due date of tax payment and return filing Relaxation in Interest No Late Fees till
Tax paid Interest
More than Rs. 5 Crore Mar-21 20-Apr-21 Till 05-May-21 9% 5-May-21
After 05-May-21 18%
Apr-21 20-May-21 Till 04-Jun-21 9% 4-June-21
After 04-Jun-21 18%
May-21 20-June-21 Till 05-July-21 9% 05-July-21
After 05-July-21 18%
Up to Rs. 5 Crore (not opting for QRMP scheme) Mar-21 20-Apr-21 Till 05-May-21 Nil 19-June-21
6-May-21 to 19-June-21 9%
After 19-June-21 18%
Apr-21 20-May-21 Till 04-Jun-21 Nil 04-July-21
05-Jun-21 to 04-July-21 9%
After 04-July-21 18%
May-21 20-June-21 Till 05-July-21 Nil 20-July-21
6-July-21 to 20-July-21 9%
After 20-July-21 18%
Up to Rs. 5 Crore (opting for QRMP scheme[4])(Specified States-I)[5]
Jan-Mar 21
Return Due date:
22-Apr-21
21-June-21
Tax payment
Jan-21 25-Feb-21 – –
Feb-21 25-Mar-21 – –
Mar-21 22-Apr-21 Till 7-May-21 Nil
8-May-21 to 21-June-21 9%
After 21-June-21 18%
Apr-June 21 Return Due date: 22-Jul-21 NA
Tax Payment
Apr-21 25-May-21 Till 9-June-21 Nil
10-Jun-21 to 09-July-21 9%
After 09-July-21 18%
May-21 25-Jun-21 Till 10-July-21 Nil
11-July-21 to 25-July-21 9%
25-July-21 18%
Jun-21 22-Jul-21 – –
Up to Rs. 5 Crore (opting for QRMP scheme)(Specified States-II)[6]Jan-Mar 21
Return Due date:
24-Apr-21
23-June-21
Tax payment
Jan-21 25-Feb-21 – –
Feb-21 25-Mar-21 – –
Mar-21 24-Apr-21 Till 9-May-21 Nil
10-May-21 to 23-June-21 9%
After 23-June-21 18%
Apr-June 21 Return Due date:
24-July-21
NA
Tax payment
Apr-21 25-May-21
Till 9-Jun-21 Nil
10-Jun-21 to 09-July-21 9%
After 09-July-21 18%
May-21 25-Jun-21 Till 10-July-21 Nil
11-July-21 to 25-July-21 9%
25-July-21 18%
Jun-21 24-Jul-21 – –
4. Procedure to file Form GSTR3B
In order to file Form GSTR 3B, the registered person is required to follow the following steps after logging on to the GST Common Portal:
Under the ‘Returns Dashboard’, select the period for which the return is required to be filed
Select ‘Monthly Return GSTR 3B’
Fill the required data in the Form GSTR-3B
Discharge the liability towards tax, interest, penalty, fees, or any other amount payable by debiting the electronic cash/credit ledger
Verify the return using an EVC (electronic verification code) or a DSC (digital signature certificate of class 2 or higher)
After verification, a success message will be displayed along with Acknowledgement Reference Number (ARN)
5. Information to be filled in GSTR 3B:
Summary details of outward supplies and inward supplies liable to reverse charge and tax liability
Details of inter-State supplies made to unregistered persons/composition taxable persons and UIN holders
Details of ITC available, ITC reversal, Net ITC available, Ineligible ITC, etc.
Summary details of exempt, nil, and non-GST inward supplies
Details of interest and late fee
Details of payment of tax and interest and late fee (if any)
Details of TDS/TCS credit
6. Late filing of Form GSTR3B
The late filing of Form GSTR3B attracts a late fee and interest. A late fee of Rs. 50 per day (Rs. 20 in case of NIL liability) is charged for filing the return after the due date.
In case, the GST dues are not paid within the due date, interest at 18% p.a. is payable on the amount of outstanding tax to be paid.
7. Other points
A separate Form GSTR3B must be filed for every GSTIN
Even in case of zero liability, a NIL return must be compulsorily filed
The Form GSTR3B once filed cannot be revised. Any adjustment can be made in the subsequent period
