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The Government of India has outlined many tax compliance and one of that compliance is the filing of the Goods and Services Tax Return, commonly known as GSTR 3B. This is a return form that must be completed by parties who meet the eligibility criteria that are part of the GST implementation. Let’s look at GSTR-3B return last date filing, eligibility, return last date, interest, and calculations.

What is GSTR 3B?

The Central Board of Excise and Customs (CBEC) has issued a list of GST filing forms, with form GSTRB 3 being one of the most important. GSTR-3B is a monthly self-declaration which GST-registered dealers file along with the GSTR 1 and GSTR 2 return forms. GSTR 3B is the return that a regular GST taxpayer must file. 

What is Form 3B?

Form GSTRB 3 summarizes your return every month. This return form includes summary details of the outward supplies made and the Input Tax Credit. The last date for filing of return is the 20th of the subsequent month, but the government may extend the deadline.

Who is eligible for GSTR-3B?

Every GST-registered person must file GSTR-3B every month. GST-registered companies and companies with an annual turnover of more than Rs 5 crores in the previous financial year are eligible to file GSTR-3B.

The following registrants are exempt from filing GSTR-3B.

  • Composition Scheme taxpayers
  • OIDAR non-resident suppliers (Online Information Data Access and Retrieval Services)
  • Input service distributors
  • Non-resident taxpayers

What is the Gstr-3B filing date?

The GSTR-3B monthly return is filed by the 20th day of the subsequent month. For example, GSTR 3B for November 2022 must be filed by December 20th, 2022. Every month, the cycle will continue and repeat.

The due date for taxpayers who have chosen the QRPM (Quarterly Returns with Monthly Payment) plan is either the 22nd or 24th of the month, which varies every quarter depending on the state of the taxpayer’s principal place of business.

 When filing the due dates, it is critical to keep the following points in mind:

  • A separate GSTR-3B must be filed for each GSTIN.
  • If the GSTR-3B form is filed after the deadline but the tax is paid on date, late fees and interest will be assessed.
  • GSTR-3B is not subject to revision.

What is GSTR-3B interest?

Each person registered for GST must file a GST return within the deadline set by the government. If the taxpayer does not file the return within the due date, late tax and interest is payable. Even if there is no activity, taxpayers must file nil returns.

Failure to pay tax liability on time incurs an interest of 18%, while the undue or excessive claim of input tax credit (ITC) or reduction of output tax liability incurs an interest of 24%.

How is GSTR-3B return calculated?

Below is the example for calculating GSTR- 3B return 

Mr. Sagar has made a sale of Rs 1,00,000 and GST Payable is Rs 20,000 for Sep 2022. The input Tax credit available for Jan is Rs 4000. The Net GST Payable by him is Rs 15000 for Sep month. He was liable to pay Rs 25,000 by Oct 20, 2022. Mr. Sagar filed his return on 01/11/2022. The interest Sagar needs to pay is as follows

Delay in No of days = 10 (01/11/202 – 20/10/2022)

Interest rate = 18%

Output GST – 20,000

Interest – 20000 * 18 / 100 * 10 / 365 = Rs 98.63

What are the GST dates for 2022?

The due dates for filing Gstr 3B:

For companies with a total turnover of up to Rs 5 crores in the previous financial year

  and

For companies with a total turnover of more than Rs 5 crores in the previous financial year

Month Due Date
April 2022May 20, 2022
May 2022  June 20, 2022
June 2022July 20, 2022
July 2022August 20, 2022
August 2022September 20, 2022
September 2022  October 20, 2022
  October 2022November 20, 2022
November 2022December 20, 2022
December 2022January 20, 2023
January 2023February 20, 2023
February 2023March 20, 2023
March 2023April 20, 2023

For companies with a total turnover of more than Rs 5 crores in the previous financial year registered under the QRMP Scheme

MonthDue Date
Apr-Jun 2022For businesses in Category X states/Union Territories – Jul 22, 2022For businesses in Category Y states/Union Territories – Jul 24, 2022
Jul-Sep 2022For businesses in Category X states/Union Territories – Oct 22, 2022For businesses in Category Y states/Union Territories – Oct 24, 2022
Oct-Dec 2022For businesses in Category X states/Union Territories – Jan 22, 2023For businesses in Category Y states/Union Territories – Jan 24, 2023
Jan-Mar 2022For businesses in Category X states/Union Territories – Apr 22, 2023For businesses in Category Y states/Union Territories – Apr 24, 2023

Category X states/Union Territories include:

Chhattisgarh, Madhya Pradesh, Gujarat, Tamil Nadu, Karnataka, Lakshadweep, Maharashtra, Telangana, Daman and Diu, Dadra and Nagar Haveli, Goa, Kerala, Andhra Pradesh, Pondicherry, Andaman and Nicobar Islands.

Category X states/Union Territories include:

 Uttarakhand, Punjab, West Bengal, Manipur, Mizoram, Meghalaya, Jammu and Kashmir, Odisha, Andhra Pradesh, Nagaland, Himachal Pradesh, Assam, Chandigarh, Ladakh, Delhi, Sikkim, Jharkhand, Haryana, Bihar.

What is Gstr 3B nil return?

When there are no transactions, liabilities, or payments due in that return for that specific tax period, filing of form GSTR-3B is a nil return. You may file a nil return if you have made no outward supplies, received no goods or services, and have no tax liability. Both the GSTR 1 return and the GSTR 3B filing require the filing of a nil return.

How do I pay my Gstr 3B?

Following is the step-wise procedure to pay GSTR 3B:

1: The taxpayer must first enter the GSTIN ID and the registered person’s legal name.

2: Next, you are redirected to a second box that contains information about the outward and inward supplies that are subject to reverse charges.

3: A new box will appear, in which you need to enter the details of interstate supplies made to unregistered persons, taxable composition persons, and UIN holders.

4: The fourth box, covers eligible ITC and contains all the input tax credit requests from the taxes paid.

5: Enter the values of exempt, non-GST inward supplies and nil-rated

6: You must pay the full amount of taxes due here, and fill in the other precise data. 

7: Fill in the TDS and TCS Credit information for the Integrated Tax, Central Tax, and State Tax.

What happens if GSTR- 3B is not filed?

The consequences for not filing GSTR- 3B are

Late Fees under Section 47:

 The first consequence of failing to file GSTR 3B is late fees. 

GSTR-3B Late fess
GSTR-3B Late fees

Interest under section 50: 

 If a taxpayer is liable to pay tax by the due date but fails to do so, interest at 18% will be levied for the delay in payment. Interest will only accrue if the balance in your cash ledger is used to pay taxes. So if you have sufficient input tax credit and don’t pay taxes through net banking/Challan, interest is not chargeable. There is no concept of an interest rate ceiling.

Restriction of e-way bill generation (Rule 138E):  If a person does not file returns for two consecutive tax periods, the generation of E-Way Bills for all types of outward supplies by that person is restricted. Such restrictions are lifted once the return is filed. 

E-waybill restrictions apply to outward supplies valued at more than Rs. 50,000 outside the state; and outward supplies of specified value as notified by the State Government within the state.

The tax penalty for not paying tax amount collected within three months: 

The GST law imposes penalties in cases of specific offenses. One such penalty is failing to pay the tax collected within three months of the due date. In such a case, the penalty is equal to the amount of tax collected, subject to a minimum of Rs. 20,000.

GST registration- suspension and Cancellation (Section 29(2)):

 If a regular taxpayer fails to file a return for six consecutive months, their GST registration is liable for cancellation. Before the cancellation of registration, the officer will issue a clarification notice, and the person receiving it must respond within 7 days with justifications for why the registration is not liable for cancellation. Once the authorities begin the process of canceling your GST registration, your GSTIN will be suspended and you will not be able to supply any taxable goods during the suspension.

Recovery Proceedings under Section 79:

 Recovery proceedings start with the failure to file form GSTR 3B, but notices and reminders are served first. 

  • First reminder: is sent within 3 days before the due date;
  • Second reminder: Immediately after the due date, a second reminder is sent;
  • A notice in Form GSTR 3A is sent 5 days after the due date, requesting that the recipient file their return within 15 days;
  • The officer may proceed with the assessment if the return is not filed within 15 days.
  • Orders are issued on ASMT 13 and summaries are uploaded on Form DRC 07.
  • After the order is served, the officer must initiate the recovery proceeding and actual recovery under section 79 within 30 days.

One thing to note here is that the authorities can proceed with the assessment.

The word may mean that officers are not liable to calculate the tax payable exactly after the 15th day of serving notice.

Restriction of Input Tax Credit of recipients:

 Suppliers must pay taxes to the government to claim the input tax credit. Non-filing of GSTR 3B means that the supplier has yet to pay taxes. (Exceptions do exist; for example, taxes may be payable using Form DRC 03 or GSTR 9. However, the majority of businesses pay their taxes using GSTR 3B).

Frequently Asked Questions(FAQs)

Is filing Gstr-3B mandatory?

Filing Form GSTR-3B is mandatory for all regular and casual taxpayers, even if there is no business during the tax period.

Is Gstr-3B monthly return?

Yes, Gstr-3B is a monthly return filing of which is on the 20th day of the subsequent month. 

What is the difference between Gstr 3 and 3B?

The GSTR-3B is a consolidated return form, whereas the GSTR is a detailed form that only includes the monthly sales and purchases.

Can I file 3B without Gstr 1?

It’s the other way around. If the previous period GSTR 3B is not filed, GSTR 1 cannot be filed.

What is the last date for filing Gstr-3B for April 2022?

The due date for filing FORM GSTR-3B for April 2022 is May 20, 2022 which is extendable to 24th May 2022.

Wrapping up

The Government frequently extends the GSTR 3B application date as it is difficult for taxpayers to adjust to the new GST rules and regulations. So stay up to date on the latest GST news and file your GSTR 3B within the deadline. You cannot revise the form after filing. If you are still unsure of GSTR 3B due date, please contact the GST expert at InstaFiling.

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