The due date for filing of GSTR-3B

The due date for filing of GSTR-3B

Recently due to some technical glitch faced by taxpayers in filing their return for April 2022, the CBIC extended the due date for filing GSTR 3B. Central Board of Indirect Tax and Custom on 17th May 2022 by issuing notification no.05 / 2022 – Central Tax has extended the due date of filing Form GSTR-3B for April 2022, from 20th May 2022 to 24th May. It was done because of a technical glitch reported by Infosys in the generation of April 2022 GSTR 2B and auto-population of GSTR 3B on the portal.

What is GSTR 3B?

GSTR-3B is a self-declaratory GST return filed every month which is a quarterly return monthly payment scheme (QRMP). Here Taxpayers have to report the summary figures of sales, Tax Credit claimed, and net tax owed in GSTR-3B. A separate A different GSTR-3 should be filed for each GSTIN. The GST liabilities should be paid on or before the date of filing GSTR-3B, before its due date. The GSTR-3B formerly filed cannot be revised. Even just in case of a zero liability, GSTR-3B must be mandatorily filled.

It is basically a consolidated summary return of sales and supplies that the Indian government introduced as a way to relax the requirement of the recent transition to GST.

What is Form GSTR 3B?

It is a simple form of GST filing, still one amongst the foremost necessary ones from the whole list of GST forms and needs to be filed monthly, ranging from July, this way needs multifariousness and table of total values of sales and purchases of the business.

Be careful while filing the GSTR 3B form, go through the main points before submitting the form. Because once all of the GSTR forms for corresponding months have been submitted, then the income tax department can tally all the claims against the given monthly transaction report. If the claims didn’t match the preliminary details given, then one can lead encountered troubles.

Who can File GSTR 3B?

Every person who is registered under GST should file GSTR 3B, even if your monthly transaction is nil, or not significant, then to this form has to be filed at regular intervals. However individuals such as: 

  • Input service distributor 

  • Composition dealer

  • Suppliers of online information and database access

 And following registrants are not needed to file GSTR 3B:

  • Taxpayers registered under the Composition Scheme

  • Input service distributors

  • Non-resident suppliers of OIDAR service

  • Non-resident taxable persons

How to File GSTR 3B?

They are often filed each way in which, offline through CA or online via the net portal.

Following are the steps to file GSTR 3B online:

  • Log in to the GST portal with provided credentials.

  • Then click on ‘Return’ on the dashboard.

  • Select the financial year and the month for which the return is to be filed.

  • Then click search, and all of the returns filed will be displayed.

  • Then click prepare online on GST 3B tab.

  • A list of questions pertaining to business activities and tax liabilities for the current tax period will be displayed. Answer all of them carefully and correctly.

  • After that GST 3B monthly return page will show return-related information and return status.

  • To start GST 3B filing click on section 3.1 tab and enter the required details. You will be redirected to the returns page.

  • Then enter details in the tab named section 3.2 and submit

  • Similarly, enter required details on other tabs and save the draft periodically.

  • After reviewing the forms proceed to payments.

  • Thereafter cash ledger balance page will be displayed. This will be auto-populated with taxes to be paid.

  • In case of insufficient balance in the ledger, a challan will be required.

  • Create challan

  • Preview the GST 3B form and make sure that the ‘additional cash required’ column is zero.

  • Then make payment.

  • After successful payment, select ‘proceed to file’.

  • Check the declaration box and click ‘File GSTR 3B with EVC’, and proceed.

  • The filing is successful and downloads the file.

Penalty for not Filing GSTR 3B

A late expense is charged for filing GSTR-3B of a tax amount, once matured. It is levied as follows:

  • Form GSTR 3B, is Rs.500 (Rs.250 under CGST and Rs.250 under SGST) per return for taxpayers without any liability

  • Form GSTR 3B, it is Rs.1000 (Rs.500 under each CGST &SGST) per return for other taxpayers 

  • Form GSTR 3B (taxpayers with AATO Rs.1.5 Cr), it is up to a maximum of Rs.2000 (Rs.1000 under each CGST & SGST)

  • Form GSTR 3B (taxpayers with AATO between Rs.1.5 to Rs.5 Cr), it is up to a maximum of Rs.5000 (Rs.2500 under each CGST & SGST)

  • Form GSTR 3B (taxpayers with AATO more than Rs.5 Cr), it is up to a maximum of Rs.10000 (Rs.5000 under each CGST & SGST)

In case the GST dues are not paid at given intervals, the interest at 18% per annum is payable on the amount of outstanding tax to be paid.

eStartIndia is the best business and legal services platform for services relating to GST Annual Return Filing.


Falguni Vashishtha
Myself Falguni Vashishtha. I hail from Ayodhya. I am a post graduate lawyer with specialization in business laws.

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