GSTR 3B
In this artical, you will know about GSTR 3B, Who should file, Details Required, Penalty, Format, Difference in GSTR 3B and GSTR 3
What is GSTR 3B?
Taxpayers need to file GSTR which is registered within GST. GSTR 3 is divided into two different types, First is GSTR 3 and the Second is GSTR-3B. GSTR 3B is a summary return of the calculation process of all output credits collected by the dealer, available on purchases made ITC (input tax credit), ineligible input GST, GST exemption, out of GST, RCM, proportional rejection (hotel charging In case) 5% GST on Restaurant Sales and Travel Desk). You will have to file a GSTR 3B return for all your GSTINs separately. And you cannot modify it, which means that the taxpayer can make changes till the submission of the form, no change can be made after submission.
Who should file GSTR 3B?
Every taxpayer registered under GST has to complete GSTR 3B filing. Also, zero returns should complete the filing of GSTR 3B. Some exemptions have to be filed in GSTR 3B like -
Composition Supplier
Suppliers of OIDAR
Non-resident taxable person
Input Service Distributor
Note: For each GSTIN you will have to file a separate GSTR 3B.
GSTR-3B has to be filed even if there is no transaction in a month.
What details are required in GSTR 3B?
The details to be submitted in the GSTR 3B form include:
Details of sales and purchases made by the registered taxpayer.
Liable Tax
Tax Paid
Government of India, Ministry of Finance (Department of Revenue), CBIC, vide Notification No 82/2020 – Central Tax, dated 10th November 2020, has revised Rule 61 of the Central Goods and Services Tax Rules, 2017, to provide for staggered filing of Form GSTR 3B, for the tax periods from January 2021, onwards, as under.
Monthly filing of Form GSTR 3B - All States and UTs (20th of the following month)
Quarterly filing of Form GSTR 3B - States of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana and Andhra Pradesh, the Union territories of Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep (22nd of the month following the quarter)
States of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha, the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi (24th of the month following the quarter)
Late Fees and Penalty for GSTR 3B
If you delay in filing GSTR 3B, then you may have to pay fees with interest as mentioned below:
INR 50 per day - An amount of Rs 50 is recovered from the taxpayer for failing to file GSTR 3.
INR 20 per day - for taxpayers who have a nil tax liability
If GSTR 3B is not filed within the due date, then 18% interest is charged every year, which is calculated according to the outstanding tax.
GSTR 3B Format
GSTIN: A 15-digit (GSTIN) for each taxpayer. This column will be filled up automatically.
Name Name of the registered person: Will be auto-filled too.
Part A -
Description of sale and purchase responsible for reverse charge: Enter the total taxable value (both interstate and interstate) with the total tax (IGST, CGST, SGST / UTGST).
Part B -
Details of interstate supplies made to unregistered persons, composition dealers, and UIN holders
Input Tax Credit: This table captures the summary of your qualified ITC available and the ITC reversal you have done to arrive at the net ITC.
ITC Availability: Mention the details of inward supply on which ITC has been availed. There are many details you need to capture.
Inward supply responsible for reverse charge: Mention the GST paid on inward supplies which, other than the import of goods or services, are responsible for reverse charge in the form of sponsorship services and purchases from URD, etc.
Details of Input Tax credit to be reversed: Mention the ITC used for the use of inputs/input services/capital goods used for non-commercial purposes or partially discounted supplies. Further, ITC will not be allowed even if depreciation is claimed on capital goods and tax components of plant and machinery.
Details of Ineligible ITC: GST paid on inward supplies listed in the negative list is not eligible for input tax credit (ITC). The details of GST paid on such supplies are recorded in this table.
Details of exempt, nil‐rated, and non: GST inward supplies: Here you have to give the value of inward supplies related to supply transactions with suppliers under the composition scheme, zero-rated and exempt supplies, and non-GST supplies made during the tax period (made by you for both interstate and interstate supplies )
Payment of tax: There is a need to provide tax-wise details of payment of tax through the use of ITC and cash deposits.
TDS/TCS Credit: Here you need to add details of TDS (Taxes withheld by Government Establishment) and TCS (Taxes withheld by E-Commerce Operator). However, these provisions have been avoided with the initial rollout of GST. Accordingly, TDS and TCS do not apply until further notified.
Difference between GSTR 3 and GSTR 3B from
GSTR 3 | GSTR 3B |
GSTR 3 is a monthly return | GSTR 3B is a self-monthly announcement |
GSTR 3 should be filed monthly | Must be filed for a period of 9 months (July-March) |
The due date for GSTR 3 is 11th Dec | The due date for filing GSTR 3B is the 20th of every month |
If there is a need to make any changes in GSTR 3 then you cannot modify it after submission, you can revise it next month. | GSTR 3B once filed cannot be modified. |
Disclaimer: This article is intended for general consumption only. The information in the article was correct at the time of publication, but it is subject to change due to changes in government rules and regulations. The contents of the blog may not be copied unless prior permission is obtained.
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