GSTR 3B Filing, Due Dates & Penalty – Updated

GSTR-3B is a summarized GST return to be filed by registered person every month irrespective of its sale. The due to file GSTR 3b is 20th of every succeeding month. The registered tax payer must file GSTR 3b even if he has no sale purchase in previous month. In this article you can check procedure to file 3b, due dates of 3b, penalty for late filing of gstr 3b and more.

Updated on 11-08-2018: Notification released for GSTR 3B Due Dates from July 2018 to March 2019

How to File GSTR 3B Return?

#1 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.

#2 Open in any browser (recommended Google Chrome). Then click on login.

#3 After login click on Services > Returns > Return Dashboard. Then the following screen will appear.

gstr 3b return dashboard


#4 Here you can see the file return page. Select “Financial Year” and “Return Filing Period” and click on search.

gst 3b file return page

#5 After that you have to click on GSTR 3b Column “Prepare Online” button.

#6 Here you will get list of questions. You need to answer all the questions.

#7 Click the NEXT button. Based on your answers, relevant tables of GSTR-3B will be visible. You may go back to previous screen by clicking on BACK button.

You can file NIL return if you have not any sale purchase during previous month.

#8 After that you need to fill summary of outward supplies made during previous month by click on relevant column.

You can enter summary of relevant column one by one.  Here is the detail of all columns.

3.1 Tax on outward and reverse charge inward supplies: To provide summary details of outward supplies and inward supplies liable to reverse charge and tax liability thereon.

3.2 Inter-state supplies: To provide details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders and tax thereon.

4. Eligible ITC: To provide summary details of Eligible ITC claimed, ITC Reversals and Ineligible ITC.

5. Exempt, nil and Non GST inward supplies: To provide summary details of exempt, nil and Non GST inward supplies.

5.1 Interest and Late Fee: To provide summary details of Interest and Late fee payable.

6. Payment of Tax: To provide details of payment of taxes, interest and late fee.

GSTR 3B Due Dates

MonthDue Date
July 201820th Aug 2018
Aug 201820th Sept 2018
Sept 201820th Oct 2018
Oct 201820th Nov 2018
Nov 201820th Dec 2018
Dec 201820th Jan 2019
Jan 201920th Feb 2019
Feb 201920th Mar 2019
Mar 201920th April 2019

More Details: GSTR 3B Due Dates 2018 (Up to Date)

GSTR 3B Penalty for Non Filing or Late Filing

There are lots of updates regarding penalty for late filing of GSTR 3B. We will update you here all about GSTR 3b penalty.

  • Rs.50 per day of late filing
  • Rs. 20 per day of late filing (If filing NIL Return)
  • Interest @ 18% per annum for outstanding tax payment

CBIC has waived the late fee for July, August and September 2017.

You must note that the maximum late fee cannot exceed Rs. 5000/-

Lets understand with examples…

Suppose, you have to file GSTR 3B as per the following details.

  • Filing GSTR 3B for the month of -> January 2018
  • Due Date to File GSTR 3B -> 20th February 2018
  • If you file GSTR 3B -> 25th February 2018 -> Late Fee –> Rs.50*5 days = Rs.250 (SGST 125 + CGST 125)
Categories GST

3 thoughts on “GSTR 3B Filing, Due Dates & Penalty – Updated”

  1. what if gstr 3b is not filed for feb 2018 till now..what will be the penalty for monthe of feb and consecutive months

    • Hello Vaibhav. Yes it will be calculated on the basis of days defaulted. So please specify the date when you have filed your return and must specify that your GSTR 3B is Nil or not?
      In Case of Having Turnover
      If I assume that you have filed your GSTR 3B (having turnover) today i.e. 23-10-2018. So It calculates 217 days in default. So your penalty become Rs.10850, But it reduced to Rs.10,000 maximum as CGST Rs.5000 and SGST Rs.5000.
      In Case of Nil Return
      The penalty is Rs. SGST 2170 & CGST 2170 = Rs.4340.
      As late GSTR 3B Return (Nil) – Rs.20 per day otherwise Rs.50 per day. Thanks

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