All about GSTR3B

GST - The Intro:

Most Indian businesses have started complying with GST after 1st July 2017. Tax authorities had introduced a simple return form called as GSTR 3B. Filing GSTR 3B form is mandatory for all those who have registered for the Goods and Services Tax (GST). The GSTR 3B is a simple tax return form introduced by the Central Board of Excise and Customs (CBEC) for the month of July and August.  It is must that you have a separate GSTR 3B file for each Goods and Services Tax Identification Number (GSTIN) you have. You can mention only total values for each field in this form however invoice level information is not required for this form. However we help you file all GST Returns PAN India, still if you are new and you want a grip on how our services are, you can always ask your Pune branch to meet and get returns filed through us, Pune GST registration and Filling is more professionally handled by us.

Who Should File GSTR 3B:

GSTR 3B must be filed by everyone who has registered for GST. However, individuals such as – Input Service Distributors, Composition Dealers, Suppliers of online information and database access or retrieval services (who have to pay tax themselves as per Section 14 of the IGST Act, and Non-resident taxable person – do not have to file GSTR 3B.

Many local GST government departments are taking more insightful webinars on this topic and we are also associating with many tax chambers and guiding them through webinars , recently only we guided them on Pune GST Registration and Filling seminar.

GSTR-3B is a monthly return to be filed by regular dealers.

These details are further broken down into the following. For each of these you must provide, the total taxable value (total which has been invoiced). And then further break this up into IGST, CGST, SGST/UTGST and cess if any.  Do note that you do not have to provide invoice level detail here. Only the consolidated values for the month must be provided. You do not have to provide GST rate, only the total tax values.

Miscellaneous Points :

Will there be invoice matching on GSTR-3B ?

Since taxpayers are not required to list invoice details on GSTR-3B, there is no process for matching invoices.However, if the total values of purchases and sales reported on GSTR-3B don’t match the values later reported on forms GSTR-1, GSTR-2, and GSTR-3 for the corresponding months, taxpayers will be required to pay the additional GST, as well as penalties and interest.

Can GSTR-3B be revised?

No. Once filed, taxpayers cannot revise form GSTR-3B at a later stage.

What are the penalties for not filing GSTR-3B or for filing late?

Late fees for filing GSTR-3B after the due date are:

  • 50 per day of delay
  • Rs. 20 per day of delay for taxpayers having nil tax liability for the month

If the GST amount is not paid until after the due date, taxpayers are responsible for paying interest of 18 percent per annum. Interest will be calculated from the day following the due date, to the date of actual payment.

At Consultaxx, we do all kinds of gst returns starting from Rs.800 and for Pune GST registration and filling we also give you a discount. If intrested please contact us through our e-mail or our contact no. or by visiting our office, or you can click Consultaxx

Consultaxx GSTR3B

Also read: Income Tax Refund

Great other author blogs : Tally All about GSTR3B


No doubt that GSTR 3B is most straightforward of the tax returns to comply with GST, however having said that, it is crucial to know that its the first-hand information you provide to the GST department. Hence being correct in his vital step is very important. You can get returns filed on your own from many softwares or online websites, but what we suggest is you better hire a professional agency to do that, as they will not only fo the compliance but make it right from scratch to end. As we always say, “Do that what you can do best” rest is up to you.

For Pune GST Registration and Return Filling, you can always contact us – Consultaxx. As we can meet personally and guide you more

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