When should I file GSTR-3B under GST?

By Sakshi Shah on March 22, 2019

GSTR-3B is the summary return under which the taxpayer reports the total sales and total purchases made during the return period. Tax to be paid is calculated from GST charged on sales and input tax credit claimed on purchases. It must be filed electronically on the GST Portal.

What is GSTR-3B under GST?

All the regular traders under GST must file GSTR-3B (summary return) and GSTR-1 (statement of outward supplies). While GSTR-1 should be filed either monthly or quarterly, GSTR-3B must be filed every month.

Due Date to file GSTR-3B
is on or before the 20th of next month

How much is the Late Fee for filing GSTR-3B after the due date?

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:
GSTR DescriptionPeriodLate Fees
GSTR 3BSummary monthly returnJulyWaived
GSTR 3BSummary monthly returnAugustWaived
GSTR 3BSummary monthly return(Tax Payable > Nil)October onwardsRs. 50 per day
GSTR 3BSummary monthly return(Tax Payable = Nil)October onwardsRs. 20 per day
Should I file a GST Return if I have no Sales ?