GSTR-3B: Return Filing Guide
What is GSTR-3B?#
GSTR-3B is a monthly self-assessment return summarizing inward and outward supplies.
Due Date#
- 20th of next month
Details to be Filed#
- Outward supplies (with tax)
- Inward supplies (with credit)
- Input tax credit claimed
- Tax liability
Payment Process#
- Electronic credit ledger
- Electronic cash ledger
Conclusion#
GSTR-3B filing is mandatory for all registered taxpayers.