GSTR-3B monthly return - filed right, every month

GSTR-3B is a monthly self-declaration summary return introduced under the CGST Act, 2017. It is filed by all regular GST registered taxpayers and contains: (1) outward supplies and tax payable, (2) inward supplies eligible for ITC, (3) exempt, nil-rated, and non-GST supplies, (4) interest and late fee payable. It is a summary return - detailed invoice-level data is in GSTR-1.

All regular GST registered taxpayers must file GSTR-3B. This includes: regular taxpayers under normal scheme, casual taxable persons (forward charge), non-resident taxable persons, e-commerce operators, and input service distributors. Exempt from GSTR-3B: composition scheme taxpayers (file GSTR-4), e-commerce operators with only TCS supplies (file GSTR-8 in addition to GSTR-3B if also making other supplies).

For normal monthly filers: the 20th of the month following the tax period. For example, GSTR-3B for January is due by 20 February. For QRMP (Quarterly Return Monthly Payment) scheme taxpayers: the 25th of the month following the quarter. For example, Q1 (Jan-Mar) GSTR-3B is due by 25 April. Special due dates may be notified for specific states or categories.

The late fee for GSTR-3B is: ₹50 per day (₹20 each under CGST and SGST/UTGST) for nil tax liability returns, and ₹100 per day (₹50 each under CGST and SGST/UTGST) for returns with tax liability. For IGST alone, no late fee applies as per the GST Act. There is no upper limit on the late fee - it accumulates daily until the return is filed.

If you miss the GSTR-3B due date, a late fee starts accruing from the next day. For a return with tax liability, it is ₹100/day. Additionally, interest of 18% per annum is charged on the unpaid tax amount from the due date until the actual payment date. Repeated late filings can trigger GSTN scrutiny, and chronic non-filing can lead to GSTIN cancellation under Section 29.

GSTR-3B cannot be revised directly. If you discover an error after filing, you correct it in the next month's GSTR-3B. For example, if you missed claiming ITC in January's GSTR-3B, you can claim it in February's return (subject to time limits under Section 16(4) - ITC must be claimed by the earlier of October of the next FY or the date of filing the annual return).

QRMP (Quarterly Return Monthly Payment) is a scheme under GST for small taxpayers with turnover up to ₹5 crore. Under QRMP, you file GSTR-1 and GSTR-3B quarterly (due by 25th of the month after each quarter), but you make tax payments monthly. Additionally, you must file an Invoice Furnishing Facility (IFF) form monthly by the 13th if you make B2B supplies. This reduces the filing burden from 12 to 4 returns per year.

Yes. If you have no outward supplies, no inward supplies, no ITC to claim, and no tax liability for the month, you can and must file a nil GSTR-3B. The late fee applies even to nil returns: ₹50/day (₹20 each under CGST and SGST). Many businesses forget to file nil returns during lean months, accumulating late fees.

ITC is claimed in Table 4 of GSTR-3B. You need to declare: (A) ITC available from GSTR-2B, (B) ITC ineligible under Rule 38 (blocked credits), (C) ITC reversed under Rule 42/43 (common credit for exempt/invoice output), and (D) net ITC eligible. The GSTR-2B generated by GSTN on the 12th of the following month is the authoritative source for ITC available.

Interest is levied under Section 50 of the CGST Act, 2017 at 18% per annum on the unpaid tax amount. The interest period starts from the day after the due date of filing to the day the tax is actually paid. Even if you file the return on time but do not pay the tax, interest applies. Interest is computed separately for CGST, SGST/UTGST, and IGST.

GSTR-1 captures outward supplies in detail (invoice-level: B2B, B2C, export, debit/credit notes) and is filed by the 10th/11th. GSTR-3B is a summary return filed by the 20th/25th that captures both outward and inward supplies, ITC claimed, and the net tax payable. GSTR-1 data auto-populates certain tables in GSTR-3B, but GSTR-3B also includes inward supplies and ITC which GSTR-1 does not.

Yes, and you should. Tax payment can be done in advance through the GST portal using Form GST PMT-01. Select the correct cash ledger (CGST, SGST, IGST, Cess) and generate a challan. Payment before filing ensures the return processes without a tax-payable error.

Log in to the GST portal (gstn.org.in) using your credentials. Go to Returns Dashboard, select the relevant financial year and month, and click on the GSTR-3B filing. You can download the filed return in JSON or PDF format. The ARN (Application Reference Number) is generated upon successful filing and serves as the acknowledgment.

QRMP (Quarterly Return Monthly Payment) is available for GST registered persons with aggregate annual turnover up to ₹5 crore. Under this scheme, you file GSTR-3B and GSTR-1 quarterly (instead of monthly), but make tax payments every month. The scheme reduces filing frequency from 12 to 4 returns per year. You can opt in at the beginning of a financial quarter (Jan, Apr, Jul, Oct).

Composition scheme taxpayers do NOT file GSTR-3B. They file GSTR-4 (quarterly) by the 25th of the month following the quarter. For example, Q1 returns are due by 25 April. A CMP-02 continuation form must also be filed annually. If a composition dealer mistakenly files GSTR-3B, they should consult a CA to regularize their status.

The late fee accumulates daily for each month separately. If you did not file for January and February, the late fee is calculated independently for each month from its respective due date. There is no cap - ₹100/day (₹50 each CGST+SGST) accumulates indefinitely until each month's return is filed. After 12 months of non-filing, GSTN typically initiates proceedings for cancellation of GSTIN.

No. ITC on input services used for making exempt supplies, or for personal use, is blocked under Rule 38 of GST Rules, 2017. However, ITC on inputs used for both taxable and exempt supplies can be claimed on a pro-rata basis (Rule 42) if the supplies are in the same line of business. Our CA team computes this correctly.