GST Return 3B

What is GST Return 3B?

GST Return-3B is a monthly self-declaration that has to be filed by a registered dealer. It is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner.

  1. You should file monthly GSTR3B
  2. GSTR3B once filed, cannot be revised

Who Should File GSTR 3B?

  1. Every registered person has to file GSTR 3B
  2. Even NIL returns must be filed
  3. Following persons need not file GSTR 3B
    • Input Service Distributors & Composition Dealers
    • Suppliers of OIDAR
    • Non-resident taxable person

What are the Late Fees for GSTR 3B?

Filing GSTR-3B is mandatory even for NIL returns. The Late Fee for filing GSTR-3B after the due date is as follows:

  1. Rs. 50 per day of delay
  2. Rs. 20 per day of delay for taxpayers having Zero tax liability for that month

Interest @ 18% per annum is payable on the amount of outstanding tax to be paid.

What is the due date of filing GST Return 3B?

The due date of filing this return is the 20th of every month. However, the government has recently introduced new due dates for filing the form GSTR 3B. According to which the 2oth of the subsequent month would be the due date for the taxpayers whose turnover is above INR 5 crores and for the taxpayers whose turnover is below INR 5 crores, the due date for GSTR 3B would be 22nd for some states and 24th for the remaining states.

Table showing bifurcation of GSTR 3B new due dates

State Turnover Old due date New due date
All states Above INR 5 crores and above for the previous financial year 20th of next month 20th of next month without late fees
Chhattisgarh, Madhya Pradesh, Gujarat, Daman and Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman, and Nicobar Islands, Telangana, and Andhra Pradesh below INR 5 crores and above for the previous financial year 20th of next month 22nd of next month without late fees
Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha below INR 5 crores and above for the previous financial year 20th of next month 24th of next month without late fees


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6 thoughts on “All about GST Return 3B – Return Filing and who should file

    1. For filing GST refund for exports on goods or services, you need to file form RFD-01. It is not possible to get refunds without notifying the shipping company as the details entered in Form GSTR-1 will be matched with the details mentioned in the shipping bill as filed with ICEGATE. The ICEGATE will then process the refund and credit the same to your bank account. Reach out to know more. Thank you

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