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GSTR-3B is the summary return to be filed by a registered taxable person for the details of outward supplies and inward supplies liable to reverse charge during the period. The purpose of filing GSTR-3B is for tax payers to declare their GST liabilities and discharge the same for a particular tax period.
Who is required to file GSTR-3B?
Every registered taxable person is required to file GSTR-3B. However, following taxable persons are not required to file GSTR-3B:
Due Date to file GSTR-3B
Criteria |
Periodicity |
States |
Due Date |
|---|---|---|---|
$Category A States: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.
$Category B States: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and New Delhi.
**Quarterly Returns with Monthly Payment (QRMP) Scheme is for eligible taxpayers to file their Form GSTR-1 and Form GSTR-3B returns on quarterly basis, while paying their tax dues on monthly basis through a challan.
* For Tax Payers opting for QRMP: Due Dates for filing GSTR-3B will be 22nd / 24th of the month following the end of the quarter.
*For Tax Payers opting for QRMP: Monthly payment for M1 and M2 is to be done in challan available on GST portal.
Late Fees and Penalty:
Name of the Act |
Late fees for every day of delay |
Maximum late fee (if the annual turnover in the previous financial year is up to Rs.1.5 crore) |
Maximum late fee (If the annual turnover ranges between Rs.1.5 crore and Rs.5 crore) |
Maximum late fee (If the turnover is more than Rs.5 crore) |
|---|---|---|---|---|
Penalty for non-filing of GSTR-3B in case of Nil Return till be Rs. 20 (CGST Rs. 10 + SGST/UTGST Rs. 10) per day for each day of default subject to a maximum late fee of Rs. 500 (CGST Rs. 250 + SGST/UTGST Rs. 250) .
Reconciliations to be performed before filing GSTR-3B
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