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GSTR 3B - Online Monthly Return Filing, Procedure, Penalty & Due Date

Online Legal India LogoBy Online Legal India Published On 09 Jan 2021 Updated On 10 Jan 2023 Category GST

What is GSTR-3B?

A simplified return of a self-declaration of the summarized GST liabilities for a tax period and that is to be filed with GSTR1 and GSTR2 by a registered GST user is called GSTR-3B. 

Important pointers: -

  • One has to file GST-3B even if no business has been conducted.
  • Revision and amendment are not possible in the case of GSTR3B.
  • For every GSTIN a dealer has, he/she has to file a separate GSTR3B.

Who should file a GSTR-3B?

Every taxpayer including those who have nil return from there business has to file this GSTR form on a monthly basis.

Following are the exception of people not required to pay GSTR-3B

  • Input Service Distributors and composition dealers.
  • Suppliers of OIDAR (Online Information Database Access and Retrieval Services).
  • Nonresidential Taxable person.

A recent update in case of GSTR3B is that the CBIC introduced the QRMP scheme was to reduce the monthly return filing burden on the small taxpayers from January 01, 2021, onwards.

What is the due date to file the GSTR-3B? / when to file GSTR-3B?

Its due date for submission every month is the 20th of the succeeding month. It is a monthly return form. For example, the due date for filing GSTR3B for the month of September 2019 will be October 2019. It should also be kept on mind that companies filing GSTR1 should still pay the tax and must file GSTR3B.

Note: GSTR3B will completely be discontinued from January 2020. However, dates were extended from January to September 2020 in case of GSTR 1,2 and 3B. The new GST return filing system is in place w.e.f. October 2020. However, the date of implementing the new GST return filing still remains tentative. The new GST return model consisting of the GST ANX-1 and GST ANX-2 has not yet given a clear notion to the filing procedure thus creating confusion among the business owners and the entrepreneur. The decision in this regard still lies on the hand of our Honorable Finance Minister Smt. Nirmala Sitharaman.

Late Fees and Penalties.

GSTR3B was mandatory to file even for a business with nil returns to avoid late fine and penalties. It is a monthly return and the due date is the 20th of the succeeding month, which can also be extended by the government. Late fees for filing GSTR3B are as follows:

  • RS. 20 per day of delay for taxpayers with NIL GST liability
  • Rs. 50 per day of delay for other taxpayers.

A penal interest charge @ 18% per annum will be charged on the outstanding tax amount.   

How can we help you?

At Online Legal India™, we will not only help you to understand the new structure but also provide you with the best services so that you don’t have to pay the late fees and the penalties. The ever-changing GST structure is very difficult to understand sometime, therefore our tax experts would help you file GSTR-3B online.


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