Who should file GSTR-3B under GST?

By Sakshi Shah on March 22, 2019

GSTR 3B is the summary return under which the taxpayer reports the details of total sales and total purchases made during the return period. Using the amounts of GST payable on sales and input tax credit on purchases, the taxpayer can calculate tax liability. The taxpayer can file the return electronically on the GST Portal.

What is GSTR-3B under GST?

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.

Should I file my GST Return monthly or quarterly?

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

  1. Persons registered under the Composition Scheme (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)
When should I file GSTR-3B?