All taxpayers who have registered themselves under the GST regime have to file form GSTR 3B. Even if there are no transactions during the month, registered businesses still need to file NIL GSTR-3B.
Input Service Distributors
Businesses registered under GST Composition Scheme
Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves.
Non-resident taxable person
The GSTR-3B for a particular month should be filed by the 20th of the following month. For example, GSTR-3B for July should be filed by the 20th of August, and the GSTR-3B for the month of August should be filed by the 20th of September and so on.
What is the penalty for not filing GSTR 3B?
You will have to pay Rs.50 per day of delay provided you have transactions to account for in your returns. On the other hand, in case you are filing a nil GSTR 3B return, then you will have to pay Rs.20 per day as a penalty with regards to delays. Moreover, if you fail to pay your GST amount by the due date then you will have to pay 18% interest per annum on your dues. Here, the interest will be calculated starting on the first day following the due date, up to the date when you actually make the GST payment.
You are liable to pay this penalty only when you unknowingly miss out on your due dates. However, in case you deliberately miss the GST payments, then a 100% penalty will be levied on your tax amount.
You can either take the offline route by taking help from your CA for GSTR 3B filing, or file GSTR 3B return online. Alternatively, you can download the GST forms and fill them offline and then upload them to file GSTR 3B returns.
• Login on to the GST portal
• Select ‘Services’, go to ‘Returns’ and then click on ‘Returns Dashboard’
• On clicking ‘Returns Dashboard’, you will see the ‘File Returns’ page
• Select the relevant ‘Financial Year’ and the ‘Return-filing Period’ from the dropdown menu and click on ‘Search’
• Among the various GST forms, choose ‘Monthly Return GSTR3B’ and click on the ‘Prepare Online’ button
• Upon doing so, you are re-directed to the GSTR 3B form, where you need to fill up all the relevant detai
• You can either click ‘Save GSTR 3B’, if you want to edit the information later or click ‘Submit’, once all the relevant details are entered
• Note that once you click the ‘Submit’ button, a success message is displayed on the top of the screen and the status of the return will change from ‘Not filed’ to ‘Submitted’
• Upon successful submission, the ‘Payment of Tax’ head gets enabled and you need to pay the taxes. Then you need to click on the ‘Offset Liability’ button. Once done, you will receive pop up message where and you will have to click ‘Ok’
• Once you’ve completed the process of paying taxes, you need to select the checkbox for declaration and from the ‘Authorised Signatory’ list, choose either ‘File GSTR 3B with EVC’ or ‘File GSTR 3B’ with DSC’ button
• On choosing either button, a warning message is displayed, where you need to confirm that you want to proceed with the filing and click on the ‘Proceed’ button
• Once done, a success message is displayed and you need to click on the ‘Ok’ button to affirm the message
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