Back to Guides

Complete guide to filing GSTR 3B

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 GST Council's 45th meeting
  • If Form GSTR-1 is filed late (post the due date), the late fee will be auto-populated and collected in the next open return in Form GSTR-3B.
  • From January 1, 2022, taxpayers will not be permitted to file Form GSTR-1 if they have not filed Form GSTR-3B in the preceding month.

When to file GSTR-3B?

Starting 1 January 2021, small taxpayers with aggregate turnover of less than 5 crores can file quarterly GSTR 3B. Tax liability will be auto populated from GSTR 3B to GSTR 1 while filing returns.

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.



Simplify accounting
and GST filing.