Have you filed GSTR-3B? (FAQ on GSTR 3B)

What is form GSTR-3B?

Form GSTR-3B is a simple E-form introduced by the CBEC for the month of July and August. In GSTR-3B we don’t have to provide invoice level information, only total consolidated values for each supply have to be provided.

Who need to file form GSTR-3B?

Form GSTR-3B is to be filed by every registered person who have either migrated from earlier tax regime i.e. VAT or Services Tax or is freshly registered in GST in the month of July 2017 & August 2017.

What is the last date to file GSTR-3B?

The last date to file GSTR-3B for the month for July is 20th August 2017. However, for the month of August 2017 the GSTR-3B is to be filed by 20th September 2017.

Has date extended for filing GSTR-3B?

Yes, The due dates for filing GSTR-3B for the month of July 2017 is further extended for 25th August 2017. For person who opts to use the opening balance of pre-GST credit in the current month, the last date to file form GSTR 3B is 28th August 2017.

Who are not required to file form GSTR-3B?

The following person are not require to file Form GSTR-3B

  • Dealer who are registered under composition scheme
  • Input Service Distributors
  • Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
  • Non-resident taxable person

I have two GSTIN, one in Delhi & One in UP, can I file one GSTR-B for all my registration?

NO, for each GSTIN a separate GSTR-3B need to filed.

 What details to be filed in GSTR-3B?

In GSTR-3B a dealer has to give information about outward and inward taxable supply, Zero rated supply (Export sales) , NIL rated supplies,  Non- GST outward supply  and Interstate GST supplies and details of tax payments etc.

 Do I need to give details each sales and purchase in Form GSTR-3B ?

No, you have to give only details of consolidated supply made under various heads.

Can I claim Input tax of my Tax paid under earlier tax regime i.e VAT or Services Tax?

Input tax credit on closing stock is not required to be reported in form GSTR-3B  , as this input tax credit must be first reported by filling up TRAN-1 and TRAN-2 forms. These form will be available from 21st August 2017. On the basis of filing of FormTran-1 in GST portal, the eligible transitional input tax credit amount will be credited to the e-credit ledger which is then be used to pay the liability by way of ITC adjustment at the time of filing returns. Those who need to take ITC on the closing stock, the last date is 28th August 2017 for July 2017.

 Can form GSTR-3B be revised?

NO, form GSTR-3B cannot be revised.

How to rectify error while submitting E form GSTR-3B?

If one failed to consider an invoice while filing GSTR-3B , it can be filed in GSTR 1 and GSTR-2 respectively. However interest will have to be paid on the difference.

How to file GSTR-3B?

Form GSTR-3B cab be filed by log in into GST portal or using software of GSP.

What is the penalty for non filing form GSTR-3B?

The penalty is Rupees 100/- per day  upto maximum Rupees 5,000.

Do we need to file GSTR-3B even if there is no business in the month of July or August?

Yes, the form GSTR- 3B need to file shoing NIL values even if you don’t have any business transition during the month of July and August 2017

How can I ask further queries related to GST?

Please write mail at cs.alikashif@gmail.com and info.thegstguru@gmail.com


Thanks and Regards:

For Kashif Ali & Associates

Company Secretaries

Kashif Ali

FCS, LL.B. M.Com