GSTR-3B

What is Form GSTR-3B?

Form GSTR-3B is a self-declared consolidated summary return that every registered GST taxpayer (except a few exempted categories) has to file. It contains details of outward supplies, inward supplies, ITC claimed, tax payable, and tax paid, and is filed electronically on the GSTN portal.

Is Form GSTR-3B considered a valid return under GST law?

Yes, the Supreme Court has confirmed that Form GSTR-3B qualifies as a valid return under GST. Initially, it was introduced as a temporary measure, but later amendments and court rulings have confirmed its legal status as a proper GST return.

Who is required to file Form GSTR-3B?

All registered taxpayers, except the following, must file Form GSTR-3B:

✅ Input Service Distributors (ISD)

✅ Non-resident taxable persons (NRTP)

✅ Composition scheme taxpayers

✅ TDS Deductors

✅ TCS Collectors

✅ OIDAR service providers

Do I need to file Form GSTR-3B even if there are no transactions?

Yes. Even if you have no sales, purchases, or ITC for a particular period, you are required to file a Nil GSTR-3B return.

What is the due date for filing Form GSTR-3B?

The due dates depend on your turnover and whether you have opted for the QRMP scheme:

What is the maximum time limit for filing GSTR-3B?

You cannot file Form GSTR-3B for a tax period after 3 years from its original due date. This provision is applicable from 1st October 2023, and GSTN has announced this will be implemented for returns from July 2025 onwards.

What is the QRMP Scheme, and how does it impact GSTR-3B?

The Quarterly Return Monthly Payment (QRMP) Scheme allows small taxpayers (turnover up to ₹5 Crore) to file GSTR-3B quarterly instead of monthly, but they need to pay tax monthly through Form GST PMT-06 by the 25th of the next month.

Can I file GSTR-3B if the previous period's return is pending?

No. You must file all previous pending GSTR-3B returns before you can file the return for the current tax period, unless the Government issues a specific relaxation notification.

Can I file GSTR-3B if I have not filed GSTR-1 for the same period?

No. Filing of GSTR-1 for the same tax period is mandatory before filing Form GSTR-3B. However, similar to the previous point, relaxation can be provided via Government notification.

Can I revise or correct Form GSTR-3B after filing?

There is no provision to revise Form GSTR-3B. However, you can correct errors or omissions in subsequent GSTR-3B returns, provided you do so before:

✅ 30th November following the end of the relevant financial year, or

✅ The date of filing the relevant Annual Return, whichever is earlier.

What is the late fee for delayed filing of GSTR-3B?

Note: ₹50 per day = ₹25 CGST + ₹25 SGST, and so on.

Is there an interest liability for delayed tax payment?

Yes. If you fail to pay tax on time, you must pay interest for the delayed period, as prescribed under GST provisions.

How should I pay tax while filing GSTR-3B?

Tax liabilities are discharged by debiting your:

✅ Electronic Cash Ledger (for cash payments), and

✅ Electronic Credit Ledger (for eligible ITC adjustments).

This payment must be reported within the GSTR-3B itself.

Can the Government extend the GSTR-3B due dates?

Yes, the Commissioner can extend the time limit for furnishing GSTR-3B and payment of tax. If SGST/UTGST Commissioners issue an extension, it is deemed to apply to CGST as well.