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GSTR 3B Filing
GSTR-3B is a simple summary return that all normal taxpayers must file monthly.
It must be filed for the nine-month period. Ex: July 2017 to March 2018.
For each GSTIN you have, separate GSTR-3B must be filed.
In GSTR-3B, taxpayers must summarize and report all the sales and purchase.
There is no need to list the invoice details here.
Exempted list from GSTR-1
The following list of classes of taxpayers are exempted from filing GSTR-3B
- Input service distributors
- Composition dealers
- Suppliers of online information and database access or retrieval services (OIDAR)
- Non-resident taxable persons
How to generate GSTR-3B in Output Books?
- You can find the list of details of both inward and outward supplies(Sales and purchase) under Reports > GSTR-3B
- Here, you can view GSTR-3B return for a month or quarter year by using the drop-down at the top.
- You can take a GSTR-3B report for the desired/required month using the calendar option associated in the reports page of GSTR-3B.
- Enable the GST Return Filed Till option to freeze the modification of Sales and Purchase recorded before the selected month till which GSTR3B is filed.
- You can separately view the nature of supplies that are listed in the above screenshot.
A separate report of inward supplies is as follows.
And report for eligible ITC, values of exempt, nil-rated and non-GST inward supplies are as follows.
Due Dates
GSTR-3B must be filed by the 20th of the following month. For example, the due date for the December 2017 GSTR-3B is 20 January 2018.
No Rectification
Once filed, taxpayers cannot revise form GSTR-3B at a later stage. So careful filing is necessary.
Late fees and Penalty
Filling of GSTR-3B form is necessary for nill returns also.
Late fees for filing GSTR-3B after the due date are:
- Rs. 50 per day of delay
- Rs. 20 per day of delay for taxpayers having nil tax liability for the month
Interest at 18 percent per annum is payable, to be calculated by the taxpayer on the outstanding tax amount to be paid.
Late fee has been waived for the following months
- July
- August
- September
