Last updated on 18 March, 2020

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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 39th GST Council Meeting
  • For the taxpayers, who have principal place of business in UT of Ladakh, the due date for filing FORM GSTR 3B for July 2019 to January 2020 has been extended to 24 March, 2020. A similar extension has been recommended for FORM GSTR 1 and GSTR 7.

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.

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