GSTR 3B: Filing, Due Date, Late Fees & Details

GSTR 3B: Filing, Due Date, Late Fees, and Details

The GSTR 3B is a summary return that taxpayers must file monthly. Unlike GSTR 1, which reports outward supplies, GSTR 3B records consolidated summary returns of inward and outward supplies. Taxpayers meeting the eligibility criteria must file the GSTR 3B monthly to avoid penalties and interest. All taxpayers registered under GST have to file this return, except the following

• Input Service Distributors
• Non-Resident Suppliers of OIDAR Service
• Non-Resident Taxable Persons
• Taxpayers Registered under the Composition Scheme

Due Dates to File GSTR 3B

The due date to file GSTR 3B for taxpayers not registered under the QRMP Scheme is the 20^th of each month. When the due date has elapsed, late fees and interest on the tax payable are applicable.

Taxpayers who are registered under the QRMP Scheme are to file the return on the 22^nd/24^th of each month. Though for the QRMP taxpayers, it is a quarterly return, the payment is to be made each month on the pre-determined dates.

GSTR 3B Due Date for QRMP Taxpayers or having annual turnover less than Rs 5 Cr

22^nd of each month in Chhattisgarh, Madhya Pradesh, Gujarat, Daman, Diu, Dadra and Nagar Haveli, Maharashtra, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana, and Andhra Pradesh

24^th of each month in Jammu and Kashmir, Ladakh, Himachal Pradesh, Punjab, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, and Odisha

Late Fees and Interest for GSTR 3B

Every taxpayer, whether having sales and purchases in a month or not, has to file. In case you have paid the outstanding tax but not filed the return yet and missed the due date, you have to bear the late fee and interest chargeable.

• is Rs 50 per day late fee is levied on businesses having a tax liability
• While it is Rs 20 per day for businesses having nil tax liability in a particular period
• An additional 18% interest is levied on the outstanding tax liability

Get Started with TaxDunia

To ensure that you meet all the legal compliances, reach out to TaxDunia. We have a highly qualified and experienced team of professionals who are ready to help you out with filing the returns. The process to file GST returns is quite lengthy and time-consuming; therefore, help from professionals is the best advice for a taxpayer.