GSTR-3B Filing: Procedure, Penalty & Due Dates

As per the GST system, operating a business in India necessitates filing returns on a regular basis. GSTR-3B is a monthly summary return that keeps track of sales, purchases, tax liability, and input tax credit.  A registered taxpayer must file GSTR-3B on time for a small business, startup, or expanding enterprise to stay compliant with GST. Maintaining proper tax records and avoiding fines or interest for late filing are two benefits of filing this report. In this blog, you will learn about GSTR-3B, eligibility, filing procedures, and more.

What Is GSTR-3B?

GSTR-3B refers to a summary return filed by GST-registered businesses in India. It includes total sales, input tax credit, tax payable, reverse charge purchases, and much more. Taxpayers must file this return separately for each GSTIN even when there are no transactions. It should be filed quarterly or monthly, on the basis of business type. Once it is filed, it cannot be changed. If any returns are filed after three years from the due date, they will not be accepted.

Who Needs to File GSTR-3B?

All GST-registered taxpayers must file GSTR-3B monthly or quarterly under the QRMP scheme. It includes details of sales, input tax credit, and tax payable. Businesses must file a NIL return on time even if there are no transactions during the period.

Who are Exempt from Filing GSTR-3B?

Listed below are the exempt from filing GSTR-3B:

• Composition scheme taxpayers
• Input Service Distributors (ISD)
• Non-resident suppliers of OIDAR services
• Non-resident taxable persons

Due Dates for GSTR-3B Filing

Here are the due dates for GSTR-3B filing:

• The 20th day of the month after the tax period is when monthly filers are required to submit GSTR-3B.
• Under the QRMP scheme, quarterly filers must file by the 22nd or 24th day of the month after each quarter, depending on their state/UT categorisation and major place of business.
• In January 2025, due dates for December 2024 were extended slightly via official notifications, monthly returns to Jan 22, and quarterly filings up to Jan 24/26 based on the state

How to File GSTR-3B Online?

Below is the step-by-step process to file GSTR-3B:

Step 1: Log in to the GST Portal

Go to the official GST portal. Enter your username and password. After logging in, you reach the dashboard. Here, you can see your return filing status for the last five tax periods.

Step 2: Open the Returns Dashboard

Click the ‘Services’ tab. Select ‘Returns’, then click ‘Returns Dashboard’. A new page appears where you must select your return period.

Step 3: Choose the Correct Period

Select the financial year, quarter, or month, and the return period from the dropdown list. If you choose the first or second month of a quarter while filing quarterly returns, the GSTR-3B form does not appear.

Step 4: Click Prepare Online

Locate the ‘Monthly Return GSTR-3B’ box. Click the ‘Prepare Online’ button. The due date of the return appears on the screen.

Step 5: Answer Questions Shown on Screen

A set of Yes/No questions appears. Answer them based on your business activity. These answers decide which tables are visible next. If you file a NIL return, select ‘Yes’ for the list of questions.

Step 6: Fill in All Required Sections

In the next step, you will see different tiles with specific headings. Fill each tile with the correct details. Enter values under outward supply, inward supply, ITC, and other relevant heads. If interest or a late fee applies, enter those values too. Use the ‘System Generated GSTR-3B’ tab to check auto-filled data from GSTR-1 and GSTR-2B. You may change the values if needed.

After entering data in each tile, click ‘Confirm’. Use ‘Add’ or ‘Delete’ to modify the information.

Step 7: Save the GSTR-3B Return

Click the ‘Save GSTR-3B’ button at the bottom of the page. This saves all entered details. You can return later to make changes if needed.

Step 8: Preview the Draft Return

Scroll down and click ‘Preview Draft GSTR-3B’. A PDF copy opens, allowing you to verify all values before final submission.

Step 9: Make Payment

After saving the return, the ‘Payment of Tax’ section becomes active. Click ‘Proceed to Payment’. The portal displays your tax liabilities and available credits.

Check balances using the ‘Check Balance’ button. Enter the credit amount you wish to use under each tax head. If your credit covers all liabilities, click ‘Offset Liability’ to complete the payment.

If your cash balance falls short, click ‘Create Challan’ to pay the shortfall. If credit rules prevent payment, click ‘Make Payment/Post Credit to Ledger’.

Step 10: File the Return

Select the declaration checkbox. Choose the authorised signatory from the dropdown. Click ‘File GSTR-3B with DSC’ or ‘File GSTR-3B with EVC’, based on your preference.

Step 11: Confirm Submission

Click ‘Proceed’. A message confirms successful filing. The return status updates to ‘Filed’. Click ‘View GSTR-3B’ to see the final return.

Late Fees and Penalty for GSTR-3B

Here is an explanation of the late fee and penalty for GSTR 3B:

If you file GSTR-3B for a tax period after the deadline, you will be assessed a late fee. Here is as follows:

• Rs. 50 per day of delay
• For taxpayers with no monthly tax liability, there is a penalty of Rs. 20 per day of lateness.

Interest at the rate of 18% per year is levied on the amount of unpaid GST if the due date is missed.

Conclusion

Filing GSTR-3B is an important part of GST compliance in India. Every business must file it correctly and on time. It helps avoid penalties and builds trust with tax authorities. Understanding the steps, due dates, and late fee rules makes the process easy. Regular filing keeps the business safe and stress-free. It becomes a good habit that protects the business and helps it stay GST-compliant at all times. If anyone wants to file GST returns, contact Online Legal India. They have experts to assist you.

FAQ

Q1. What is GSTR-3B, and who should file it?

GSTR-3B is a monthly summary return that must be filed by all regular GST-registered taxpayers, even if there are no transactions in a tax period.

Q2. When must GSTR-3B be filed?

The due date for GSTR-3B is the 20th of the following month for monthly filers and varies for QRMP scheme filers based on the state.

Q3. What are the charges for filing GSTR-3B after the due date?

A late fee of Rs. 50 per day (Rs. 25 CGST + Rs. 25 SGST) is charged, and for NIL returns, it's Rs. 20 per day (Rs. 10 CGST + Rs. 10 SGST), plus interest at 18% p.a.

Q4. What details are required in GSTR-3B?

GSTR-3B includes summary details of outward supplies, inward supplies, eligible input tax credit (ITC), and tax payable and paid.

Q5. Can GSTR-3B be revised after filing?

No, GSTR-3B, once filed, cannot be revised. Any errors must be corrected in the return of a subsequent tax period.