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

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Sakshi Shah

GST
GST Portal
GST Return
GSTR-3B
ITC

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

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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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:

Aggregate Turnover State Due Date
Rs. 5 Cr or more All States 20th of next month
Upto Rs. 5 Cr Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands, Lakshadweep 22nd of next month
Upto Rs. 5 Cr Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi 24th of next month

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.

GSTR  Description Period Late Fees
GSTR 3B Summary monthly return July Waived
GSTR 3B Summary monthly return August Waived
GSTR 3B Summary monthly return (Tax Payable > Nil) October onwards Rs. 50 per day
GSTR 3B Summary monthly return (Tax Payable = Nil) October onwards Rs. 20 per day

FAQs

Can the taxpayer revise GSTR-3B?

It is not possible to revise GSTR 3B once filed. But Government has now allowed to ‘Reset GSTR 3B’ through which the status of ‘Submitted’ will be changed to ‘Yet to be Filed’, and all the details filled in the return will be available for editing.

Can a Taxpayer claim Input Tax Credit of previous month in GSTR-3B of current month?

Yes. If the taxpayer has missed claiming Input Tax Credit for purchases or expenses made in the previous month, they can claim the ITC in later months. As per the GST Act, the last return to claim input tax credit is GSTR 3B of September month from the end of the financial year to which the purchase or expense pertains.

How do I reconcile GSTR-3B with GSTR-2A?

To reconcile GSTR-3B (summary return of inward and outward supplies) with GSTR-2A (auto-populated return from GSTR-1), follow these steps:
1. Download GSTR-2A from your account on GST Portal
2. Reconcile GSTR-2A with Purchases as per books and take action for mismatch
3. Reconcile GSTR-2A with input tax credit as per GSTR-3B and take action for mismatch

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