GSTR-3B - Format, Due Date, Late Fee

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. The taxpayer need not report invoice level information in this GST Return.

Further, before filing GSTR 3B on GST Portal, the registered dealer must make the payment of tax based on GST charged on outward supplies and Input Tax Credit availed on inward supplies.

Index

• GSTR-3B Format
• Who should file GSTR-3B?
• GSTR-3B Due Date
• Late Fee for GSTR-3B

GSTR-3B Format

This GST Return comprises of the following information and details:

1. GSTIN i.e. GST Identification Number of the taxpayer
2. The legal name of the business
3. Return period i.e. the month for which the taxpayer files the return
4. Details of outward supplies i.e. Sales:
   • Sales of taxable goods and services
   • Zero-rated sales i.e. exports, SEZ supplies, and deemed exports
   • Exempt sales and Nil-Rated sales
   • Non-GST sales i.e. sales not covered under the GST Act
5. Details of inward supplies under reverse charge i.e. purchases on which taxpayer is liable to pay tax under the Reverse Charge Mechanism
6. Interstate sales (sales outside the state) made to unregistered persons, composite dealers, and UIN holders
7. Input Tax Credit to be claimed on purchases and imports
8. Details of Exempt, Nil-Rated and Non-GST inward supplies i.e. purchases

Who should file GSTR-3B?

GSTR-3B must be filed by the traders registered under the regular scheme of GST registration. They should file GSTR-3B every month while for filing GSTR-1, the monthly scheme or quarterly scheme can be selected based on the turnover.

GSTR 3B Filing for Regular Dealer

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GSTR 3B Filing for Regular Dealer

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The following persons need to opt for a special registration and thus cannot file GSTR-3B:

1. Persons registered under the Composition Scheme (CMP-08 and GSTR-4)
2. Non-Resident Taxpayers (GSTR-5)
3. OIDAR Service Provider (GSTR-5A)
4. TDS Deductor (GSTR-7)
5. E-Commerce Operator (GSTR-8)
6. Input Service Distributors (GSTR-6)

GSTR-3B Due Date

GSTR-3B must be filed on a monthly basis by a taxpayer who is registered under the regular scheme. Upto December 2019, Due Date to file GSTR-3B was on or before the 20th of the next month. For January 2020 to March 2020, the following are the revised due dates:

Late Fee for GSTR-3B

If the taxpayer does not file GSTR-3B on or before the due date, he is liable to pay a late fee for each day of delay. He is also liable to pay interest on the tax liability.

• If there are no transactions in the return period, the taxpayer should file a NIL Return to avoid late fee and penalty
• Late fee is calculated from the date after the due date up to the date of filing of the return
• Late fee of the current return is payable when the taxpayer files GSTR-3B for the next return period
• As per the Act, earlier the taxpayer was liable to pay a late fee of Rs.200 (CGST Rs.100 and SGST Rs.100) per day of delay. It was later reduced to:

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