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 www.gst.gov.in 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.
#4 Here you can see the file return page. Select “Financial Year” and “Return Filing Period” and click on search.
#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
|July 2018||20th Aug 2018|
|Aug 2018||20th Sept 2018|
|Sept 2018||20th Oct 2018|
|Oct 2018||20th Nov 2018|
|Nov 2018||20th Dec 2018|
|Dec 2018||20th Jan 2019|
|Jan 2019||20th Feb 2019|
|Feb 2019||20th Mar 2019|
|Mar 2019||20th 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)