GSTR 3B: Meaning, Eligibility, Format & Filing Procedure

A list of forms was introduced by the Central Board of Excise and Customs (CBEC) for GST filing. Among these, GSTR 3B is the most important one which every GST dealer must file together with GSTR 1 and GSTR 2 return forms. 

Keep reading to know in detail what is GSTR 3B, how to file it, and the eligibility. Also, find details of the due date and other important information.

GSTR 3B is a self-declaration form summarising your monthly return filed. So, as a responsible taxpayer, you must make sure to fill in and submit this form every month. 

Once you complete filing, the Income Tax Department will compare the claims against the submitted monthly transaction reports. Here, one must make sure it tallies because if not, it can attract trouble. One can do this by carefully filing GSTR 3B and avoiding mistakes.

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To understand the GSTR 3B meaning, it's better that individuals must know about its format and it includes:

Section 1: It consists of a questionnaire inquiring about the tax liability one has to pay for the current tax month and the business activities. 

Section 2: Next, there is a section mentioning the GST-related information, including the return status of the concerned taxpayers. 

Section 3.1: This section depicts the information relating to a tax levied on taxpayers for inward and outward supplies for which they are entitled to a reverse charge. 

Section 3.2: This section contains information about inter-state supplies done towards all unregistered persons, UIN holders, and people who select composition schemes. 

Section 4: This section contains information about the quantum of the Income tax credit (ITC) for which you are eligible. 

Section 5.1: Under this section, you will find details regarding supplies that receive an exemption under GST Act.

Section 5.2: After it comes this section which contains information relating to late fees and applicable interest. 

Section 6.1: Finally, you will see a page where everything relating to GST liabilities has been mentioned, i.e., for the month or quarter.

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All taxpayers have the eligibility to file GSTR 3B. It also includes those with NIL returns. However, there are three exceptions that include:

• Suppliers of OIDAR or Online Information Database Access and Retrieval Services
• Composition Dealers and Input Service Distributors
• Non-Resident Taxpayer

After the update made in October 2019, small taxpayers are also not required to file GSTR 3B. In place of it, they can file GST PMT-08.

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The step-by-step process on how to file GSTR 3B is mentioned below:

Step 1: Visit the official website of GST and log in using the right credentials.

Step 2: After its homepage appears on your screen, select 'Services' and click on 'Returns' from its dropdown list. 

Step 3: Under it, you must select 'Return Dashboard', and the site will redirect you to a new page.

Step 4: You will now see a list of GSTR return forms, out of which, find and click on 'Monthly Return GSTR 3B.' Next, select 'Prepare Online.'

Step 5: The GSTR form 3B will appear on your screen, where you must fill in the given columns. After filling in all the information, click on 'Save' if you want to edit it or review it late. However, click on 'Submit' if you think no edits are required. 

Once you submit this form, a success message will appear on your screen, and its status will change from 'Not Filed' to 'Submitted.'

Step 6: Next, you must proceed with the 'Payment of Tax' section by paying all your dues. 

Step 7: Once completed, click on 'Offset Liability' and then 'OK' present below the pop-up message appearing on your screen.

Step 8: Complete your filing and tax payment cycle by clicking on 'Proceed' below the warning message on your screen. After you are done, you will receive a success message.

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Follow these steps if searching for how to fill GSTR 3B form offline:

Step 1: Search and locate the 'Download' tab of the official GST portal. 

Step 2: Go to ‘GSTR3B Offline Utility’ mentioned under ‘Offline Tools.’

Step 3: Extract this excel utility file from the zip folder and access the excel file. 

Step 4: Click on 'Enable Editing' in this excel sheet.

Step 5: Now type in the legal name of this registered person, the required financial year, month and GSTIN details. 

Step 6: Next, you will find different sections. Under Section 3.1, enter details of tax on outward supplies and reverse charges on inward supplies. 

Step 7: Under Section 3.2, give details of inter-state supplies. Ensure the amount you declare under Sec 3.2 is less than or equal to the one mentioned under Sec 3.1.

Step 8: Under Section 4, you must mention eligible ITC.

Step 9: Under Section 5.1, fill in inward supplies non-GST, exempt and nil details. 

Step 10: Under Section 5.2, mention late fees and interest details.

Step 11: Now, you must authenticate your data by clicking on 'Validate.'

Step 12: Next, click on 'Generate' to access your JSON file.

Step 13: You can upload this JSON file on this GST portal by clicking on ‘Prepare Offline’ present on its dashboard.

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There is only one prerequisite to file the GSTR 3B return, which includes the need to file GSTR-1, GSTR-2, and GSTR-3 returns. Moreover, you can pay for all your tax liabilities using an online method or through banks via challans.

To check the status of your GSTR 3B form, you can follow this process:

Step 1: Sign in to the GSTR portal using your registered login ID and password.

Step 2: Go to ‘Return Dashboard’ present under ‘Returns’ inside ‘Services.’

Step 3: Select the financial year you filed the return and click on 'Search.'

Step 4: After you complete the process, you will be able to see the status of the GST return you filed.

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There are different categories of due dates applicable for GSTR 3B, including:

For monthly filers, the due date for filing Form GSTR-3B is the 20th day of the month following the month (tax period) for which the return pertains .

For quarterly filers, the due date for filing of Form GSTR-3B, as notified for different States/UTs, is 22nd and 24th day of the month following the quarter for which the return pertains.

However, the due date for filing Form GSTR-3B can be extended by the Government through notification.

If the annual turnover in the previous year was greater than ₹ 5 crores: 20th of every month

• 22nd of every month ( for Madhya Pradesh, Chhattisgarh, Daman and Diu, Gujarat, Goa, Karnataka, Madhya Pradesh, Puducherry, Tamil Nadu, Telangana, Andhra Pradesh, Kerala, Lakshadweep, Andaman and Nicobar Island0; 
• 24th of every month (for Chandigarh, Punjab, Ladakh, Himachal Pradesh, Sikkim, Uttarakhand, Delhi, Rajasthan, Haryana, Arunachal Pradesh, Sikkim, Bihar, Uttar Pradesh, Mizoram, Manipur, Assam, Tripura, Meghalaya, Nagaland, Odisha, Jharkhand, West Bengal, Assam, and Meghalaya)

A few amendments were introduced in the 26th GST council meeting by the CBIC. Every assessee must know it while learning about GSTR 3B. 

• After introducing the new table, i.e., table 3.1.1, individuals must mention their e-commerce operator's (ECO) supply details in its columns. 
• Now taxpayers do not have to manually fill in their input tax credit utilisation amount. They can now auto-generate the challans just by making a few clicks. 
• Parts B and D of Table 4, applicable for GSTR 3B, have also undergone some changes. As per this amendment, Part B now shows ITC reversal information, whereas Part D mentions ITC reporting details. 
• Taxpayers can download a copy of their return before their return filing process.
• Before submitting the form, one can get a comprehensive view of their returns in a single tab.
  

Below are a few benefits of filing GSTR 3B regularly:

• With the help of a monthly GSTR 3B file report, a user can stay up-to-date by accessing its real-time status. 
• Users can access details using multiple GSTINs and across different branches. 
• The report helps prevent receiving notices from the tax department. It keeps taxpayers updated and 100% compliant with the return filing. 
• A user can access all of their return filed in the past. Also, one can keep, store, and share it with clients and stakeholders if required.

Penalties and consequences of not filing GSTR 3B on time is another important information on GSTR 3B. The following are its detail:

• If tax liability is due for the same month, it attracts a penalty of ₹ 50 per day.
• If no tax liability is due for the concerned month, it attracts a penalty of ₹ 20 per day. 
• If a tax amount is outstanding, it attracts a penalty interest at 18% per annum.

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Every taxpayer must be mindful of the following points:

• Taxpayers must pay their tax amount and submit GSTR by the given deadline.
• If individuals file their GSTR 3B after the due date, it may attract a late fee along with an interest of 18% per annum.
  
• Taxpayers may also attract a late fee and interest even after paying the tax on time if they file GSTR 3B after the deadline. 
• Taxpayers (involving those not covered under the QRMP scheme) who file GSTR-1 every quarter must still pay tax and submit GSTR 3B on time.

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Some special scenarios one can face while filing GSTR 3B are:

Supplies Are Sent to the Composition Taxable Person

• Select the place of supply from its given dropdown list.
• Provide the total taxable amount for each Union Territory or state.
• Fill in your declared tax value in the integrated tax field section.
• Provide the details of each supply.

Supplies Are Sent to an Unregistered Individual

• In this section, access its dropdown list to select the place of supply.
• Type in the taxable amount for each Union Territory or state.
• Provide integrated tax value (cess may not be included).
• Click 'Add' to provide details of another state else, delete the row.

Supplies Are Sent to UIN Holders

• Under the 'UIN holders' section, choose your place of supply from its dropdown list. 
• Fill in the declared tax value under the section 'Amount of Integrated Tax Field.'
• If you want to add more places under 'Supplies', click 'Add' present at the bottom of the form.

This is all the information one should know on what is GSTR 3B, how to file it and the due date to avoid penalties. Thus, follow the above procedure step-by-step after checking whether you are eligible.