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.
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) –
GST Returns Due Date for the Month of July 2017
|GST Returns||Due Date for July 2017|
|GSTR 3B||20th August 2017 / 28th August 2017 (GSTR 3B return deadline extended for those who wish to claim opening credit)|
|GSTR 1||5th September|
|GSTR 2||10th September|
|GSTR 3||15th 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 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 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.