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.
Filing GSTR-3B is mandatory even for NIL returns. The Late Fee for filing GSTR-3B after the due date is as follows:
Interest @ 18% per annum is payable on the amount of outstanding tax to be paid.
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.
| 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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How to get refund on exports without notifying company
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