Last updated on 07 January, 2021

 Back to Guides

GSTR 3B - Monthly return that consolidates the details of outward & inward supplies

What is GSTR 3B?

The GSTR-3B is a consolidated summary return of inward and outward supplies that the Government of India has introduced as a way to relax the requirements for businesses that have recently transitioned to GST.

Since a lot of small and medium businesses have been using manual accounting methods, filing returns within the July 2017 deadlines would be difficult for many of these businesses. Hence, from July 2017 to June 2018, tax payments will be based on a simple return called the GSTR-3B. 

Latest Updates as per the 42nd GST Council Meeting
  • Starting 1 January 2021, small taxpayers with aggregate turnover of less than 5 crores can file quarterly GSTR 3B.
  • Roadmap for auto generation of GSTR 3B from GSTR 1 will be effective from 1 January, 2021.
  • In order to enable auto population of tax liability and ITC, Form GSTR 1 has to be mandatorily filed before GSTR 3B with effect from 1 April, 2021. However, the present GSTR 1/3B filing system will remain effective up until 31 March, 2021.
  • Taxpayers have also been given an option to pay 35% of the net cash tax liability of the previous quarter in the first two months of the current quarter. They can do this using an auto-generated challan.
  • Non-filing of GSTR-3B will result in blockage of GSTR-1 along with e-way bill.

When to file GSTR-3B?

The GSTR-3B for a particular month should be filed by the 20th of the following month. For example, GSTR-3B for July should be filed by the 20th of August, and the GSTR-3B for the month of August should be filed by the 20th of September and so on. This deadline applies to every month till June 2018.

Prerequisites for filing GSTR 3B

How to file GSTR 3B?

Basic details required for filing GSTR 3B

On the GSTR-3B, you will have to provide your GSTIN and legal name, and complete other tax-related sub-sections such as:

Details of outward & inward supplies liable to reverse charge to be filed in GSTR 3B

Supplies to be filed in GSTR3B

ITC received in GSTR3B

Exempted supplies in GSTR-3B

Tax payment in filing GSTR 3B

TDS & TCS credits received while filing GSTR3B

After filling in all these details, the GSTR-3B form can be submitted after being signed by the authorized taxpayer.

Thank you for your feedback!

Get your business ready for GST with Zoho Books.


Zoho Books

Simplify accounting
and GST filing.