3B GST - Due Date, Late Fee, Format, Return Filing, Eligibility, Rules

Table of Contents

What is 3B GST?

3B GST refers to GSTR-3B. The GSTR-3B is a self-declaration that businesses in India must file under the Goods and Services Tax Network (GSTN) regime, which is filled out monthly.

GSTR-3B is a monthly summary return where businesses declare their sales and input tax credit (ITC) claims for a particular tax period. It’s a simplified return compared to other GST returns, like those for outward and inward supplies, designed to ease taxpayers’ compliance.

Features of GSTR-3B?

The features of GSTR-3B make it an important part of GST compliance for businesses in India, providing a mechanism for reporting and paying taxes under the GST regime.

There are several features of the GSTR-3B form under India’s Goods and Services Tax system, which include:

GSTR-3B is filled monthly by registered taxpayers, usually by the 20th of the succeeding month.
GSTR-3B has a simplified format compared to other GST returns, reducing the compliance burden on taxpayers.
It requires fewer details and calculations.
Taxpayers can claim the input tax credit for the GST paid on their purchases, subject to compliance with the GST rule.
GSTR-3B allows for adjustments and amendments in subsequent months if errors are identified, although corrections may be subject to interest or penalties.
GSTR-3B is filed electronically on the GST portal, making the process efficient and streamlined.
Unlike other returns like GSTR-1 and GSTR-2, GSTR-3B does not require invoice-level details of transactions. Instead, it involves aggregate figures for sales, purchases, and tax liabilities.

The Format of GSTR-3B

The GSTR-3B form is typically filed online through the GST portal, where taxpayers enter the relevant details into the designated fields. The GSTR-3B form in India follows a specific format mandated by the Goods and Services Tax Network (GSTN).

Taxpayer’s unique GST identification number.
The full legal name of the taxpayer as per GST registration
Trade name if there exists any
Details of Outward supplies and Inward supplies liable to Reverse Charge
Details of Inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders
Input Tax Credit (ITC) that includes, ITC available, reversed, and the net ITC available.
Tax paid includes Integrated Tax (IGST), Central Tax (CGST), State/UT Tax (SGST/UTGST), and Cess.
Interest payable or late fee payable.
Refunds claimed from Electronic Cash Ledger or Debit entries in Electronic Cash Ledger.
Verification and Declaration

Who should file GSTR-3B?

GSTR-3B should be filed by all the registered taxpayers in India who are liable to pay Goods and Services Tax (GST). Certain people must file for the GSTR-3B, which includes:

Regular Taxpayers: Businesses with a turnover exceeding a particular threshold limit for GST registration (which varies based on the type of business and state in which it operates) are required to register for GST and file GSTR-3B.
Input Service Distributors (ISDs): ISDs, distribute input tax credit (ITC) to their branches and units, and are required to file GSTR-3B to declare the details of the ITC distributed.
Non-resident taxable persons: Non-resident taxable persons conducting businesses in India are also required to file GSTR-3B for the tax period in which they were registered.
Certain other categories of taxpayers, such as those liable to detect tax at sources (TDS) and collect tax at sources (TCS), may also need to file GSTR-3B depending on their specific obligations under the GST law.

3B GST: Due Dates

The due dates for filing GSTR-3B vary based on the aggregate turnover of the taxpayer. These due dates are subject to periodic changes by the government, so taxpayers are advised to regularly check for updates from the GST portal.

The detailed due dates according to the aggregate turnover are mentioned below in tabular format:

3B GST: Due Dates
Aggregate Turnover	State	Due Date
Above INR 5 Cr	All States	20th of the month succeeding such month
Up to INR 5 Cr	Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu, and Dadra & Nagar Haveli, Puducherry, Andaman and the Nicobar Islands, and Lakshadweep	22nd of the month succeeding such quarter
Up to INR 5 Cr	Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, and Delhi	24th of the month succeeding such quarter

3B GST: Late Fees

The late fee is charged as the penalty for submission or filing of the GSTR-3B of a tax period after the due date. The late fee for not filing GSTR-3B within the due date is specified under the Goods and Services Tax (GST) regime in India.

The late fees are automatically calculated and added to their tax liability when the return is filed after the due date.

If a taxpayer fails to file GSTR-3B by the due date, a late fee is applicable. The late fee is applicable. The late fee is charged on a daily basis for each day of delay until the return is filed.
There is a late fee of INR 20 per day of delay for taxpayers with nil tax liability.
There is a late fee of INR 50 per day of delay for taxpayers with tax liabilities.
The maximum late fee that can be charged is INR 5000. This cap applies irrespective of the number of returns to be filed.

Also Read: 12 GST Items – List of Goods and Service Tax Rates Slabs

GSTR-3B Eligibility Criteria

Meeting the following eligibility criteria ensures that taxpayers fulfill their GST compliance obligations and contribute to the smooth functioning of the GST system in India. The Eligibility Criteria for the GSTR-3B are as follows:

Taxpayers must be registered under GST to be eligible to file for the GSTR-3B.
Taxpayers must meet the turnover threshold specified by the GST authorities to determine the frequency of filing GSTR-3B.
For businesses with an aggregate turnover of INR 5 crore, GSTR-3B is filed monthly, while for those with a turnover up to INR 5 crores, it can be filed monthly or quarterly based on the state they operate in.
Taxpayers must comply with the GST laws and regulations.
Taxpayers must maintain a proper record of all the transactions and documents related to GST compliance.

GSTR-3B Return Filing

Return Filing for the GSTR-3B is done online on the GST portal. The steps are clear and simple to file the return. The following steps are required for the return filing of the GSTR-3B:

Visit the GST Portal and navigate to the Return Dashboard in the Returns Section.
There, select the GSTR-3B Return and fill in the details such as outward supplies, inward supplies liable to reverse change, eligible input tax credit, and tax payable.
Verify and click Save and Submit.
If there is any tax liability, make the payment through net banking or debit/credit card.
After submission and payment, the acknowledgment in the form of an ARN (Acknowledgment Reference Number) is received.

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3B GST FAQs

What happens if GSTR-3B is filed late?

If the GSTR-3B is filed late by the due date, the taxpayer is required to pay the late fees according to their category. A detailed analysis of the late fee for GSTR-3B is mentioned above in the article.

Can I file GSTR-3B monthly or quarterly?

Business owners having an aggregate turnover of up to INR 5 crores, can file GSTR-3B quarterly as well as monthly based on the state they operate in.

What is the due date of GSTR-3B?

The due date of GSTR-3B refers to the date to file the GSTR-3B by the businesses. The due date may vary depending on the aggregate turnover of the business. A detailed analysis of the due dates is mentioned above in the article.