Simple Guide to GSTR 3B with Online Return Filing Procedure

The GSTR 3B form is a return form declared by the Indian government for the return filing only of GST implementation. You can read the entire help guide for filing the 3B form on the Indian government portal here: GSTR 3B Creation-Submission PDF, download GSTR 3B offline utility or download the 3B form in PDF format here.

The Ministry of Finance has updated the new feature of GSTR 3B filing via EVC mode. Get the full text of notification 38/2020

File GSTR 3B Return Via Gen GST Software, Get Demo!

• GSTR 3B Return Due Date
• Interest and Penalty Charges
• General Queries on GSTR 3B Form
• Step to Filing GSTR 3B Form Online
• GSTR 3B Filing By Gen GST Software

Latest Updates in Form GSTR 3B

• GSTR-3B taxpayers, please note that the GST department has updated the auto-populated values in your pre-filled drawing data from GSTR-1/1A/IFF or GSTR-2B. View more
• Taxpayers can use the GST Portal to calculate their liability and ITC when reporting Reverse Charge Mechanism (RCM) transactions. View more
• 53rd GST Council Meeting Updates
  • For modification or additions, the GST Council has advised the GSTR-1A option form for the taxpayers just before 3B filing. Read more
  • “The particulars declared in form GSTR-1A along with particulars declared in form GSTR-1 shall be made available in form GSTR-3B. In case of taxpayers opting for filing of quarterly returns the same  shall  be  made  available  in  form  GSTR-3B  (Quarterly)  along  with  particular  furnished  in form GSTR-1 and IFF of Month M1 and M2 (if filed)”
  • “The GST Council recommended amendment in rule 88B of CGST Rules to provide that an amount, which is available in the Electronic Cash Ledger on the due date of filing of return in form GSTR-3B, and is debited while filing the said return, shall not be included while calculating interest under section 50 of the CGST Act in respect of delayed filing of the said return.”
• GSTN department has enabled reset and re-file of GSTR-3B for some taxpayers. Read GSTN advisory
• The CBIC has waived off the interest charged on the late filing of GSTR-3B for those who faced technical issues. Read More
• For certain districts of Tamil Nadu, the due date for filing GSTR-3B is now extended till 10th January 2024. Read notification
• GST return filers can now file their returns smoothly as the glitch in auto-population ITC in GSTR-3B has been fixed. View more
• Due dates for monthly filing of GSTR-3B for the month of April to July 2023 have been extended until 25th August 2023 for taxpayers with principal places of business in Manipur. read notification. Also, the government has relaxation for the quarter filing of GSTR 3B. read notification
• The Kerala GST Department has released guidance for Standard Operating Procedure (SOP) to keep a check on taxpayers who reverse ineligible IGST ITC in the GSTR 3B form. Read PDF
• The purpose of implementing this restriction by the government is to guarantee the timely filing of GSTR-1 by taxpayers. Failure to file GSTR-1 would consequently prevent taxpayers from filing GSTR-3B, leading to the imposition of late fees and penalties. View More
• A GST advisory on liability and differences in GSTR-1 and GSTR-3B (DRC-01B). View more
• The GSTR-3B filing due date for May month has been extended till 30th June for Gujarat’s districts, Kutch, Jamnagar, Morbi, Patan and Banaskantha. read more

45th Meeting Update – GST Return 3B Defaulters Can’t File Form GSTR 1

In the 45th meeting the Goods and Services Tax (GST Council), has ruled that GSTR-3B Defaulters will not furnish GSTR-1. The council looking after the GST compliance the enrolled individual will not be permitted to file Form GSTR-1 upon the grounds of missing the return in Form GSTR-3B.

Moreover, the late fee for the late filing of Form GSTR-1 is to be auto-populated and obtained in the subsequent open return in FORM GSTR-3B.

The GSTR-3B is a self-declared report GST return which is furnished every month (quarterly for QRMP policy). The enrolled assessee must furnish the same from July 2017 onwards. Towards the GSTIN a separate GSTR-3B should be furnished. The GST liability should be filed on or prior to the date of furnishing of the GSTR-3B, before its last date.

GSTR 3B Due Dates Revised On Categories of Taxpayers

The Government of India has earlier changed the GST filing due dates for the sake of betterment in the GSTN portal as well as the filing numbers. The taxpayers will now be required to file the GSTR 3B on 3 due dates as per the categories. These dates are well defined in the notification issued by the GOI (Government of India).

Now the taxpayers with an annual gross of Rs. 5 Cr or more (in the previous year) and from the whole country will be required to file the returns by the 27th of the concerned month without late fees applicability.

For the taxpayers with an annual gross of less than 5 Cr from defined 15 states i.e. 15 States/UTs, i.e., Chhattisgarh, Madhya Pradesh, Maharashtra, Gujarat, Daman and Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh are required to file returns by 22nd of the applicable month of every quater.

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Finally, taxpayers from 22 States/UTs of Jammu and Kashmir, Ladakh, Arunachal Pradesh, Punjab, Himachal Pradesh, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha and annual gross less than 5 Cr in the previous year are obligated to file the returns by 24th of the month of every quarter.

Important GSTR 3B Updates via GST Circular No. 129/48/2019

In the recent Circular No. 129/48/2019 – GST, the government has notified that it will text message all the taxpayers at their registered mobile numbers on the 17th of the month with the reminder that the 20th is arriving and file the GSTR 3B returns. Download and view Circular No. 129/48/2019 in PDF.

• If the taxpayer does not file the returns on the 20th, then the government will text message the taxpayer on the 21st that the return has not been filed.
• If the taxpayer does not file the return till the 25th, then the government will prepare a GSTR 3A notice and self-assess the tax which has to be filed and paid within 15 days
• If not the government will attach banks accounts of the taxpayer and may also cancel the registration.

A Registered dealer is mandated to file an average of three Returns every month and 1 return annually under the GST. So, that total comes to 37 Returns every year for the registered taxpayer. Initially, the GSTR 1, 2 and 3 were extended for the filing by the taxpayers till the next council meeting.

Some of the Features of Return Form GSTR 3B

• Form 3B is to be filed mandatorily by all normally registered taxpayers
• Nil returns are to be filed in case of no business. GSTN portal offers a simple and fast procedure to file GSTR 3B returns. In the latest offering, the taxpayers who are filing nil returns are free from extensive filing details and will be forwarded to a simple return form with minimum details. No extra tiles and details are required for this new functionality.
• A summary of information about sale and purchase, available input tax credit, tax payable, and tax paid is to be furnished
• All input tax credits availed and utilized will be posted in the ITC ledger
• Unutilized ITC can be used in subsequent months
• While filing up form 3B, don’t forget to Save the partially filled form by clicking the save GSTR 3B button
• After pressing submit, no modification is possible therefore check the details carefully before pressing submit
• If form GST TRAN-1 is submitted Click the Check balance button to view the balance available for credit under the integrated tax, Central tax, State tax and Cess (including transitional credit)
• The finance ministry rolled out a special provision for the Form 3B return taxpayers by giving them accessibility to adjust and change the tax liability along with rectification in the monthly return of Form 3B. The decision has been taken in order to help the taxpayers claim the input tax credit on the correct basis while the penalty will be exempted from the procedure. In the latest CBEC statement, it is clear that “as the return in Form GSTR-3B does not contain provisions for reporting of differential figures for the past month(s), the said figures may be reported on net basis along with the values for the current month itself in appropriate tables.”

The Process of GSTR 3B Filing Simplified

GSTN-3B application has been finally simplified by the GSTN. It is now user-friendly, but there are several signs that it may be used after March month. Keeping in mind the problems faced by the public before, there are several changes done to modify the filing for easy use. This is a very important step as it makes the system less rigid and reduces the chances of inadvertent errors.

GSTN has made the following key changes in the GSTR-3B return filing form, said by the PWC partner:

Tax Payment: In the revised version of the form, the public can see whether the tax liability is being paid by cash or credit in tax liability, before submitting the form. But in the earlier filing, a taxpayer was required to submit the return to ascertain the tax liability amount. After submission, no changes were allowed.

Challan Generation: Now the challan gets prepared with the cash amount required to be paid after taking into account the balance available in the cash ledger and suggesting the utilization of ITC (Income Tax Credit) in the table, with a click of a button. Earlier, the challan had to be manually filled with the amount to be paid in cash. However, the taxpayers can make the edition in the credit amount to be utilized and not to use the credit amount filled by the system.

Download Facility of Draft Return: Earlier, there was not any downloading option to save details for offline re-checking. But now there is a new option available for public convenience where draft returns can be downloaded at any stage to verify the saved details offline.

Auto-fill of Tax Amount: This step is taken to save time and reduce the error as taxpayers now either have to fill CGST or SGCT/UTGCT, other tax amounts will be auto-filled manually.

All don’t have to Submit the GSTR 3B Return Form?

• (ISD) input service distributor
• Composition supplier
• TDS deductor
• TCS collector
• OIDAR (online information data access and retrieval)

Latest GSTR 3B Due Dates for October 2024

Annual Turnover of More Than INR 5 Cr in Previous FY

Annual Turnover up to INR 5 Cr in Previous FY but Opted for Monthly Filing

Annual Turnover Upto INR 5 Cr in Previous FY But Opted Quarterly Filing

• State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)
• State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)

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Penalty for Late Filing GSTR 3B with Interest on Delayed Payment

Those taxpayers, who do not pay their taxes on time as per the date scheduled by the GST Council, will have to pay an additional late fee amount at 18 percent per annum, depending on the number of days they delay the payment.

For example, If you fail to pay your tax liability on the due date, you will have to pay an additional 1000*18/100*1/365 = Rs. 0.49 per day as of late fee Where Rs. 1000 is the tax liability amount, 1 is the number of delayed days and 18 is the rate of interest (annual). See the official doc attached below for complete details of GST interest late fee and penalties https://cbec-gst.gov.in/CGST-bill-e.html

In case a taxpayer does not file his/her return within the due dates mentioned above, he shall have to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date when the returns are actually filed.

The GST council and government again worked for the betterment of the taxpayers and gave relief by waiving the late fees on the filing of GSTR 3B for the months of August and September. It was also learned that if in case any taxpayers paid the late fees, it would be credited back to the taxpayers’ ledger.

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Step-by-Step Procedure of Filing GSTR 3B Form Online

Step 1: First of all the taxpayer will have to enter his GSTIN ID very precisely with no errors. And in the second point, is the legal of registered individuals.

Step 2: Coming to the second box, including Details of Outward Supplies and inward supplies liable to reverse charge:

In the name of supplies column, it is given-

• Outward taxable supplies (other than zero-rated, nil rated and exempted) – In this column, fill out all the general and non-taxable items which are sold by the business on a regular basis.
• Outward taxable supplies (zero-rated ) – In the column, only zero-rate tax items will be included, if any.
• Other outward supplies (Nil rated, exempted) – In the column, only exempted tax items will be included, if any.
• Inward supplies (liable to reverse charge) – All the supplies of inward supplies must be mentioned here which are liable for the reverse charge.
• Non-GST outward supplies – Include all the Non-GST outward supplies which are not covered by the GST tax scheme.

All the details must be filled along with Nature of Supplies, Total Taxable value, Integrated Tax Central Tax, State/UT Tax, and Cess.

Step 3: Coming to the third box, Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5) which consist of:

• Taxable supplies on which electronic commerce operator pays tax under Sub-section (5) of Section 9 [To be furnished by the electronic commerce operator]:- An ECO is required to report supplies made u/s 9(5) in Table 3.1.1(i) of GSTR-3B and shall not include such supplies in Table 3.1(a) of GSTR-3B. The applicable tax on such supplies shall be paid by ECO in Table 3.1.1(i) of GSTR-3B in cash. Only and not by ITC.
• Taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is required to pay tax under Sub-section (5) of Section 9 [To be furnished by the registered person making supplies through electronic commerce operator]:- A registered person who is making supplies of such services as specified u/s 9(5) through an ECO, shall report such supplies in Table 3.1.1(ii) and shall not include such supplies in Table 3.1(a) of GSTR-3B. The registered person is not required to pay tax on such supplies as the ECO is liable to pay tax on such supplies

Step 4: Now the box, Of the supplies shown in above, details of inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders.

• Supplies made to Unregistered Persons – All the supplies details with the item name and HSN codes in the column which has been done to an unregistered dealer or individual.
• Supplies made to Composition Taxable Persons – All the supplies details with the item name and HSN codes in the column which has been done to composition scheme dealer or individual.
• Supplies made to UIN holders – All the supplies details with the item name and HSN codes in the column which has been done to a UIN holder.

All the supplies must be entered with details of Place of Supply (State/UT), Total Taxable value, and Amount of Integrated Tax.

New Updation in GSTR 3B Return Table 3.1 (A): The GST Council in its 45th meeting held on 17th September 2021 suggested notifying “Restaurant Service” beneath section 9(5) of the CGST Act, 2017 including the additional services reported before these motor cabs, accommodation, and housekeeping services in which the tax on these supplies shall be paid by electronic commerce operator when these supplies made through it.

Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021 were allocated in this respect for intrastate and inter-state supply respectively.

As per the tax on supplies of the restaurant service given via e-commerce operators will be paid by the e-commerce operator with effect from the date 1st Jan 2022. 

To follow the notification given, a new table 3.1(A) will be added in Form GSTR-3B for notifying the supplies made under section 9(5) of the CGST Act and corresponding provisions in IGST/SGST/UTGST Acts.

GSTR 3B Table 3.1(A) Format: 3.1(A) the information of Supplies reported under section 9(5) of the CGST Act, 2017 and corresponding provisions in IGST/UTGST/SGST Acts

In row (i), the electronic commerce operators will be needed to notify the supplies on which they are responsible to file the taxes. 

The added information would be the sum to the liability beneath excluding the reverse charge in Table 6.1. The liabilities notified would be needed to be paid by the means of cash. 

From the supplies reported in Table 3.1 (A) (i), the break of the inter-state supplies, POS wise on the supplies made to the unregistered individuals, composition taxable individuals, and UIN holders are needed to be notified inside table 3.2

In Row (ii), the enrolled individual who makes the supplies via electronic commerce operators would be needed to report the supplies which are made through them via electronic commerce operators. 

The values auto-drafted in table 3.1(a) and table 3.1(c) from GSTR-1 comprises the supplies which are made via electronic commerce operators.

An Electronic Commerce Operator liable to pay taxes should reduce such supplies from table 3.1(a) and report it in table 3.1(A)(i).

The supplies made by the individual on which the electronic commerce operator is responsible for furnishing the taxes must reduce these supplies in table 3.1(c) and notify it in table 3.1(A)(ii).

Step 5: Now, the 4th box is of Eligible ITC containing all the input tax credit demand from the taxes paid:

(A) ITC Available (whether in full or part)

• Import of goods
• Import of services
• Inward supplies liable to reverse charge (other than 1 & 2 above)
• Inward supplies from ISD
• All other ITC

(B) ITC Reversed

• As per rules 42 & 43 of CGST Rules
• Others

(C) Net ITC Available (A) – (B)

been(D) Ineligible ITC

• As per section 17(5)
• Others

The required details must be filled up with Details of individual taxes to be paid accordingly, Integrated Tax, Central Tax and State/UT Tax Cess.

Step 6: Now coming to box 5, it includes Values of exempt, nil-rated and non-GST inward supplies:

• From a supplier under composition scheme, Exempt and Nil rated supply – Include all the purchases made by unregistered dealers and composition dealers in the list.
• Non-GST supply – Include all the non-GST applicable items and products of a similar category.

The taxpayer has to include all the relevant details of Nature of supplies, Inter-State & Intra-State , and its calculations.

Step 7: Now comes the important box for the payment of taxes, which included a number of significant data which has to be filled up with accurate details:

• Integrated Tax
• Central Tax
• State/UT Tax Cess

The details must be Tax payable, Tax paid- (TDS./TCS) Tax/Cess paid in cash, Interest Rate Paid through ITC – (Integrated Tax Central Tax State/UT Tax Cess)

Note: Columns which are filled in black colour must not be filled up.

Step 8: In the next box, it comes the details of TDS/TCS Credit

A proper format in which it has been mentioned all the TDS and TCS deducted for all the tax scenario including Integrated Tax, Central Tax, State/UT Tax.

Overall the Government has chosen to implement GSTR 3B form in the starting phase of GST return filing for the easy and convenient taxpaying experience for the dealers.

General Queries on GSTR 3B Form

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