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GSTR-3B

Last updated on 20 September, 2017

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Temporary monthly GST return containing the consolidated details of all inward and outward 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 to December 2017, tax payments will be based on a simple return called the GSTR-3B. 

Dates associated with the GSTR-3B

The GSTR-3B for a particular month should be filed by the 20th of the following month. 

In simple language, 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 December 2017. Information sourced from CBEC.

Remember that the introduction of the GSTR-3B does not eliminate the need to file the GSTR-1 and GSTR-2 during these months. The dates for filing the GSTR-1, GSTR-2, and GSTR-3 for the months of July 2017 have been scheduled as follows:

Prerequisites for filing the GSTR-3B

Contents of the GSTR-3B

GSTR3B

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

GSTR3B

GSTR3B

GSTR3B

GSTR3B

GSTR3B

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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