What is GSTR-3B?
GSTR-3B is the summary return on which a regular dealer declares outward tax, reverse-charge tax, and input tax credit, and pays the balance. Company Suggestion files the monthly form by the 20th of the next month. A dealer on QRMP uses a different due date and is not on this monthly calendar.
What does GSTR-3B pay?
The form is a summary, not an invoice list. Outward supplies come from GSTR-1. Inward supplies on which the buyer pays reverse charge are added. Credit that GSTR-2B and section 16 allow is subtracted. The balance is paid by the due date.
GSTR-2 is not filed. Interest under section 50 applies when tax is paid after the due date. The late fee under section 47 is a separate charge for filing the return late.
Who files the monthly form?
This page is the monthly filer. The person is a regular registered dealer who has not opted for QRMP.
- Turnover in the preceding financial year above ₹5 crore: monthly is compulsory.
- Turnover up to ₹5 crore: monthly unless the dealer has opted for QRMP.
- A composition dealer does not file GSTR-3B. The forms are on the composition page.
When is monthly GSTR-3B due?
The monthly due date is the 20th of the next month. GSTR-1 for the same month is earlier, on the 11th. Both dates are in the table on the GST return page.
The twentieth. Monthly GSTR-3B, and the tax it declares, are due on the 20th of the next month.
A nil month is still filed. The late-fee cap for a nil return is ₹500. A return that reports supplies has a higher cap, set by the preceding year’s turnover.
How is QRMP different?
QRMP is for a regular dealer whose aggregate turnover in the preceding financial year is up to ₹5 crore, and who has opted in. That dealer files GSTR-3B once a quarter, on the 22nd or the 24th of the following month, as notified for the state. Tax for the first two months of the quarter is paid by challan.
This guide does not replace that quarterly calendar. A dealer who has opted for QRMP follows the dates on the GST return page, not the 20th.
Frequently asked questions
Four questions cover the due date, GSTR-1, a nil month, and composition.
What is the GSTR-3B due date?
The 20th of the next month for a monthly filer. Under QRMP it is the 22nd or the 24th of the month after the quarter, as notified for that state.
Is GSTR-3B the same as GSTR-1?
No. GSTR-1 lists outward supplies. GSTR-3B is the summary of outward tax, inward reverse charge, and input tax credit, and it is the form on which the tax is paid.
Does a nil month need GSTR-3B?
Yes. A monthly filer files GSTR-3B even when tax for the month is zero. The late fee in section 47 still applies to a nil return that is filed late, capped at ₹500.
Can a composition dealer file GSTR-3B?
No. A composition dealer files CMP-08 by the 18th of the month after the quarter, and GSTR-4 by 30 April of the next financial year.
Sources
GSTR-3B is the summary return under the CGST rules. The monthly due date is the 20th of the next month.