Last updated on 23 September, 2019

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Latest Updates as per the 31st GST Council Meeting
  • The deadline for filing Form GSTR-3B for the duration between July, 2017 to February, 2019/quarters July, 2017 to December, 2018 has been extended to the 31st of March 2019.
  • No late fee is imposed on candidates who file Form GSTR-3B (applicable for the duration between July, 2017 and September, 2018) between the 22nd of December 2018 to the 31st of March 2019.
  • ITC in relation to invoices issued by the supplier during FY 2017-18 may be availed by the recipient till the due date for furnishing of FORM GSTR-3B for the month of March, 2019, subject to specified conditions.
  • Recipients may avail the ITC related to invoices that have been issued by suppliers during the financial year 2017-2018, until the due date for submitting Form GSTR-3B for March, 2019. This is only applicable for those recipients who are eligible to avail ITC.

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. 

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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