GSTR 3B – How to Fill and File GSTR 3B Form?

GSTR-3B is a summarized GST return to be filed by registered person.

Form GSTR-3B is only applicable for the first two months of GST  i.e. July and August 2017. You don’t need to submit GSTR 3B form from the month of September 2017.

Every month registered dealers are required to file three GST returns i.e. GSTR 1, 2, & 3.

So now for the month of July 2017, the due date to file GSTR 3B is 20th August 2017.

Update on 02-09-2017: GSTR 3B late fee waived off announced on official twitter handel of GST.

gstr3b late fee waived off

Update on 19-08-2017: (GSTR 3B Filing  & GST Payment Due Date Extended up to 25th August 2017) – Check here press released on 19-08-2017

Update on 17-08-2017: (GSTR 3B return deadline extended for those who wish to claim opening credit) –

Check here press released by PIB on 17-08-2017

Download Notification No.23 CGST Dated 17-8-2017

Download Press Note for Clarification of GSTR -3B Transitional ITC

GST Returns Due Date for the Month of July 2017

GST ReturnsDue Date for July 2017
GSTR 3B20th August 2017 / 28th August 2017 (GSTR 3B return deadline extended for those who wish to claim opening credit)
GSTR 15th September
GSTR 210th September
GSTR 315th September

How to Fill GSTR 3B form?

The registered dealer is required to fill GSTR 3B form online through GST common portal.

First you need to login with your user id and password then go to returns dashboard. Here you will see GSTR form 3B. Click on it and the following information will appear.

Section 3.1 Details of Outward Supplies and Inward Supplies Liable to Reverse Charge: Here you are required to fill the following information.

  • Outward taxable supplies/Sale of Goods or Services (other than zero rated, nil rated and exempted)
  • Outward taxable supplies/Sale of Goods or Services (zero rated)
  • Other outward supplies (Nil rated, exempted)
  • Inward Supplies (Liable to reverse charge)
  • Non-GST outward supplies

Section 3.2: Of the supplies shown in 3.1 (a) above, details of inter-state supplies made to unregistered persons compositions taxable person and UIN Holder

GSTR 3B form - section 3.2Section 4: Eligible ITC

gstr 3b section 4Section 5: Value of exempt – nil rated and non-GST inward supplies

Section 6.1 Payment of Tax

Section 6.2 TDS/TCS Credit


Instructions to File GSTR 3B

  • Download Sample GSTR 3B – It is only for checking the format.
  • But you need to file GSTR 3B file only by online.
  • Value of Taxable Supplies = Value of Invoices + Value of Debit Notes – Value of Credit Notes + Value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices.
  • Detail of advances as well as adjustment of same against invoices to be adjusted and not shown separately
  • Amendment in any detail to be adjusted and not shown separately.

Can GSTR 3B be Revised?

No, you can not file revised GSTR 3B form. There is no option available on GST common portal to revise GSTR 3B. Once form is submitted you can not change it. So now the question is what is the remedy for mistakes happened in GSTR 3B.

The official twitter hanle of GST says “GSTR 3B form can not be revised but errors/omissions can be shown as fresh entries in return.

gstr 3b revised or notPenalty for Not Filing GSTR 3B?

GSTR 3B is temporary return for the months of July and August 2017. The main purpose of government to introduce GSTR 3B is because of getting GST tax payment. So the penalty for not filing of GSTR 3B is 18% interest per annum on tax.

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