What is GSTR-3B?#
GSTR-3B is a monthly self-declaration return that summarizes:
- Outward supplies made
- Input Tax Credit claimed
- Tax payable
- Tax paid
It must be filed even if there are no transactions.
Due Dates#
| Filers | Due Date |
|---|---|
| Monthly filers | 20th of next month |
| Quarterly filers (QRMP) | 22nd/24th of month after quarter |
How to File GSTR-3B#
- Login to GST Portal (gst.gov.in)
- Go to Returns Dashboard
- Select GSTR-3B
- Fill details of outward supplies
- Claim ITC
- Pay tax liability
- Submit return
Penalty for Late Filing#
- Rs 50 per day (Rs 25 CGST + Rs 25 SGST)
- Maximum penalty: Rs 10,000
- Interest @ 18% on late payment
Key Points#
- File even with nil transactions
- Last date is strict - no extension
- Pay tax even if return not filed
- Use ICEGATE for quick filing
Common Mistakes to Avoid#
- Wrong tax liability calculation
- Missing to claim legitimate ITC
- Not filing nil returns
- Incorrect HSN codes