What is GSTR-3B under GST?

By Sakshi Shah on February 18, 2019

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. This is a summary return since the invoice level information is not required to be reported.

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

Who should file GSTR-3B?

What information is required to be reported under GSTR-3B?

GSTR-3B comprises of the following details:

1. GSTIN i.e. GST Identification Number of the taxpayer
2. Legal name of the business
3. Return period i.e. the month for which the return is filed
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

How to file GSTR 3B online on GST Portal?