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The Central Board of Indirect Taxes and Customs (CBIC) came up with a list of forms for filing the Goods and Service Tax (GST) in India. GSTR 3B is one of the essential ones. If you are an eligible business owner in India, it is mandatory to file GSTR 3B at the right intervals to avoid legal complications.
Do you wish to know the meaning of GSTR 3B? Keep reading this article to get a complete overview.
GSTR 3B is mainly your return summary every Month/Quarterly. As a registered taxpayer, you must file GSTR 3B monthly, even if it did not have significant returns during a month. It is a consolidated summary of every inward and outward supply that your business dealt with during this month/quarter.
The general format of a GSTR 3B form includes the following:
People often wonder if they should file GSTR 3B. It is important to know the eligibility criteria here. It is safe to say that every taxpayer under the GST regime is required to file this form. You need to file it even if your monthly transaction is nil. However, you can avoid filing this form in the following exceptional cases.
Now that you have an idea about its meaning, you must be curious to know how to file GSTR 3B. Here are the steps to file this form online.
Step 1: Visit the official portal of GST. Log in with your credentials.
Step 2: Select “Services” and click on “Returns”. Next, click “Returns Dashboard” to proceed.
Step 3: The screen will be redirected to the “File Returns” page. Select the relevant financial year.
Step 4: Click on "Return filing" from the drop-down list. Next, click on “Search” to proceed.
Step 5: Click on “Monthly Returns GSTR 3B” from the list of GST return forms. Select “Prepare Online” next.
Step 6: Fill up this form with your details. Keep clicking on "Save" through the various steps, and finally, click on "Submit.”
Step 7: After submitting the form, go to the "Payment of Tax" section of your returns. Then, click on "Offset Liability" and then on "Ok" on the pop-up message.
Step 8: Click on “Proceed” on the warning message to complete the GSTR 3B filing and tax payment process. You will see a success message after completing this process.
Now that you know how to file GSTR 3B online, here are the details you must keep handy while completing this process.
It is mandatory to file GSTR 3B for every tax period within the due date. You must file it on the 20th (For Monthly Tax Payers) and 22nd (for Quarterly tax payers )the subsequent month/quarter. Taxpayers are not required to provide any invoice with the GSTR 3B returns.
Laws regarding taxes keep amending with the changes in the environment and fluctuations in the economy. A major recent change is that taxpayers are not allowed to file their GSTR-3B after the expiry of a period of three years from the due date.
Furthermore, from the July 2025 tax period, the auto-populated liability in GSTR-3B based on your GSTR-1 has become non-editable (hard locked). Any changes or corrections to outward supplies must be made via GSTR-1A before filing GSTR-3B.
|
Business Type |
Monthly fees |
|
Small Business ( B2C Sales ) |
₹ 500 to ₹ 1,000 |
|
MSME Business / E-Commerce |
₹ 1,000 to ₹ 3,000 |
|
Exports of Services |
₹ 1,000 to ₹ 3,000 |
|
Manufacturing Units |
₹ 2,000 to ₹ 5,000 |
Now that you know the steps to file GSTR 3B, you might be curious to know the features of this form. These are listed below.
|
Tables |
Details |
|
Table 3.1 |
Tax on outward supplies and reverse charges inward supplies. |
|
Table 3.1.1 |
Supplies notified u/s 9(5) of the Act |
|
Table 3.2 |
Inter State Supplies |
|
Table 4 |
Eligible ITC |
|
Table 5 |
Inward supplies that are either nil-rated or exempted from GST |
|
Table 5.1 |
Interest and Late Fees for Previous Tax Period |
If you are still dubious, here are the benefits of filing GSTR 3B.
If you forget to file GSTR 3B form in time, there can be some late fees for filing GSTR 3B. This is as follows: