GSTR-3B: Due Date, Late Fee, Format, Return Filing,

Eligibility, Rules

What is GSTR 3B?

GSTR-3B is a self-declared summary GST return filed every

month (quarterly for the QRMP scheme). Taxpayers need to report
the summary figures of sales, ITC claimed, and net tax payable in
GSTR-3B.

 A separate GSTR-3B must be filed for every GSTIN

 The GST liability must be paid on or before the date of filing

GSTR-3B, earlier of its due date

 The GSTR-3B once filed cannot be revised

 Even in case of a zero liability, GSTR-3B must be compulsorily

filed

Who should file GSTR 3B?

Every person who is registered under GST must file GSTR-3B.

However, the following registrants do not have to file GSTR-3B

 Taxpayers registered under the Composition Scheme

 Input service distributors

 Non-resident suppliers of OIDAR service

 Non-resident taxable persons

Late Fee & Penalty for GSTR-3B

A late fee is charged for filing GSTR-3B of a tax period after the
due date. It is levied as follows:
 Rs. 50 per day of delay

 Rs. 20 per day of delay for taxpayers having nil tax liability for
the month

In case the GST dues are not paid within the due date, interest at
18% per annum is payable on the amount of outstanding tax to be
paid.

Due Dates for GSTR-3B Filing

 Up to December 2019: The due date is 20th of the subsequent

month

 January 2020 onwards: The due dates have been staggered. It

is either 20th of every month or 22nd/24th of the month
following every quarter, for monthly and quarterly filers (as
provided in the below image)*

 Taxpayers opting for the QRMP scheme from 1st January

2021: The due date is 22nd or 24th of the month following
every quarter, as per the State/UT of the principal place of
business
Interview Based Questions
I have no sales or purchase in a month. Should I still file
GSTR-3B?
Yes, GSTR-3B has to be filed by every registered person even if
there are no transactions in a month.

Should I provide invoice-wise details on the return?

Only consolidated numbers are required in GSTR-3B. Invoice-wise
breakup is not required.
What is the difference between GSTR-1 & GSTR-3B?
You have to report all the sales detail in GSTR-1, whereas you
have to report summarised figures of sales, ITC claimed, and net
tax payable in GSTR-3B return.

What is the difference between GSTR-3 & GSTR-3B?

Initially, the government planned to implement the GSTR-3 return
as an auto-populated return based on GSTR-1 & GSTR-2 data.
However, the government kept GSTR-3 on hold due to
implementation issues and replaced it with GSTR-3B, a self-
declared summary return.

I have 2 GST Identification numbers. One in Delhi and the

other in Assam. Can I file 1 GSTR-3B for both registrations?
No. GSTR-3B has to be filed for every GSTIN separately. The
returns cannot be clubbed.

Can I file the GSTR-3B return using the ClearTax GST

Software?
You can prepare and file GSTR-3B with EVC and DSC on the
ClearTax GST Software, without going to any other portal. If you
are a Tally user, you can import data from Tally into ClearTax with
a single click through Tally Connector, to prepare and file GSTR-
3B easily.

Will there be any invoice matching in GSTR-3B?

Invoice matching is not done in GSTR-3B. This is a summarised
self-declaration return.

Why there is difference between GSTR-2A and GSTR-3B?

There can be many reasons for differences between GSTR-2A and
GSTR-3B. Some of these include IGST on import of goods or
services, ITC on reverse charge basis, etc.
What is mismatch between GSTR-3B and GSTR-2A
There can be ITC mismatches between GSTR-2A and GSTR-3B, largely due

to the timing of reporting apart from cases such as ITC on import of goods or

services, or reverse charge mechanism.

What can be checked in GSTR-3B and GSTR-2A?

Details such as ITC available and unavailable can be checked in GSTR-3B at

a summary level and in GSTR-2A at an invoice level.

GSTR-3B vs GSTR-1
GSTR-3B is a monthly summary return filed by a taxpayer by the 20th of the

next month or 22nd/24th of month following a quarter. GSTR-3B discloses

supplies made during the month along with GST to be paid, input tax credit

claimed, purchases on which reverse charge is applicable, etc., and also

makes a provision for the payment of taxes, if any, for the relevant month.

GSTR-1 is a monthly or quarterly return filed by taxpayers to disclose details

of their outward supplies for the month – along with their tax liability. Here,

invoice-wise details are to be uploaded so that the government can keep a

check on every transaction. This forms the basis for the recipient of supplies

to accept the same and take the eligible input tax credit.
GSTR 3: Return Filing, Format, Eligibility & Rules

What is GSTR3?

GSTR-3 is a monthly return with the summarized details of sales,

purchases, sales during the month along with the amount of GST
liability. This return is auto-generated pulling information
from GSTR-1 and GSTR-2.

Why is GSTR-3 important?

GSTR-3 will show the amount of GST liability for the month. The
taxpayer must pay the tax and file the return.

What happens if GSTR-3 is not filed?

If GSTR-3 return is not filed then the GSTR-1 of the next month
cannot be filed. Hence, late filing of GST return will have a
cascading effect leading to heavy fines and penalty.

Get hyper-automation for error-free GST filings

 What happens if GSTR-3 is filed late?

If you delay in filing, you will be liable to pay interest and a late
fee.Interest is 18% per annum. It has to be calculated by the tax
payer on the amount of outstanding tax to be paid. Time period will
be from the next day of filing (16th of the month) to the date of
payment. Late fee is Rs. 100 per day per Act. So it is 100 under
CGST & 100 under SGST. Total will be Rs. 200/day. Maximum is
Rs. 5,000.There is no late fee on IGST.

Who should file GSTR-3?

Every registered person is required to file GSTR-3 irrespective of

whether there are any transactions during the month or
not.However, these registered persons do not have to file GSTR-
3–

 Input Service Distributors

 Composition Dealers

 Non-resident taxable person

 Persons liable to collect TCS

 Persons liable to deduct TDS

 Suppliers of online information and database access or

retrieval services (OIDAR), who have to pay tax themselves
(as per Section 14 of the IGST Act)
 How to revise GSTR-3?

GSTR-3 once filed cannot be revised. Any mistake made in the

return can be revised in the next month’s GSTR-1 and GSTR-2
returns. Direct revision in GSTR-3 is not possible as GSTR-3 is
auto-generated without provision for editing.

How will GSTR-3 and GSTR-3B be reconciled?

GSTR 3B is a simple return form introduced by the CBEC for the

month of July and August 2017. GSTR-3 will also have to be filed
for July & August 2017.On filing the GSTR 3, if actual liabilities are
different from those declared in GSTR 3B, the system will update
the (difference) between GSTR 3B and GSTR 3 automatically. In
case, actual liabilities in GSTR-3 are higher than those declared
and paid with GSTR-3B, you will have to pay the extra amount tax
along with interest on the extra amount.

Note: GSTR-3 must be filed only after paying entire tax liability
otherwise it will not be treated as valid return.If taxpayer has filed
an invalid return and later on he wants to pay the remaining liability
then he has to file the Part B of GSTR-3 again.

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