GSTR 3B is a summary return to be filed by a registered dealer on a monthly basis. It is a summary of the total outward supplies and total inward supplies made during the month. 

  • GSTR-3B should be filed by a taxpayer registered under regular scheme

  • If there are no transactions, a NIL GSTR-3B should be filed

  • Due Date to file GSTR-3B is on or before 20th, 22nd, 24th of next month

  • Tax Liability i.e. Output GST after utilizing Input Tax Credit should be paid before filing GSTR-3B of that month

  • If GSTR-3B is not filed within the Due Date, late fee of Rs. 50 per day (Rs.20 per day for NIL Return) of delay should be paid

  • If GST is not paid within the Due Date, interest at 18% should be paid on outstanding tax

  • Once GSTR-3B is filed, it cannot be revised

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