GSTR 3B 2021 - Format, Eligibility & Rules (GST Return)
GSTR 3B : GST Return Filing For July and August 2017. Government announced very simple Form GSTR-3B for monthly returns of July and August 2017 month. Recently The GST Council has relaxed filing rules for the first two months post implementation of GST from July 1st, 2017||GSTR 3B : GST Return Filing For July and August 2017. Government announced very simple Form GSTR-3B for monthly returns of July and August 2017 month. Recently The GST Council has relaxed filing rules for the first two months post implementation of GST from July 1st, 2017||GSTR 3B : GST Return Filing For July and August 2017. Government announced very simple Form GSTR-3B for monthly returns of July and August 2017 month. Recently The GST Council has relaxed filing rules for the first two months post implementation of GST from July 1st, 2017||GSTR 3B : GST Return Filing For July and August 2017. Government announced very simple Form GSTR-3B for monthly returns of July and August 2017 month. Recently The GST Council has relaxed filing rules for the first two months post implementation of GST from July 1st, 2017||GSTR 3B : GST Return Filing For July and August 2017. Government announced very simple Form GSTR-3B for monthly returns of July and August 2017 month. Recently The GST Council has relaxed filing rules for the first two months post implementation of GST from July 1st, 2017||GSTR 3B : GST Return Filing For July and August 2017. Government announced very simple Form GSTR-3B for monthly returns of July and August 2017 month. Recently The GST Council has relaxed filing rules for the first two months post implementation of GST from July 1st, 2017||GSTR 3B : GST Return Filing For July and August 2017. Government announced very simple Form GSTR-3B for monthly returns of July and August 2017 month. Recently The GST Council has relaxed filing rules for the first two months post implementation of GST from July 1st, 2017

GSTR-3B [Rule 61(5) of the CGST Rules]
Section 39(1) prescribes a monthly return for every registered person, other than an input service distributor or a non-resident taxable person or a composition taxpayer, a person deducting tax at source, a person collecting tax at source, i.e. an electronic commerce operator and supplier of OIDAR services located in non-taxable territory providing such services to non-taxable online recipient. Initially, return in Form GSTR-3 was notified as the return under section 39(1) which was to be filed by 20th day of the month succeeding the relevant calendar month or part thereof. However, GSTR-3 never became practically applicable as the filing thereof has been deferred by the GST Council since the introduction of GST law. Therefore, in lieu of return in Form GSTR-3, return in Form GSTR-3B has been notified as the monthly return under section 39(1). Presently, the due date of submission for GSTR-3B is being notified as 20th day of the month succeeding the relevant month. Considering the difficulties faced by trade and industry in filing of returns, the Government has introduced staggered filing of GSTR-3B returns as a temporary measure to de-stress the GST return filing system. The last date for filing of GSTR-3B for the taxpayers having annual turnover of5 crore and above in the previous financial year would be 20th of the month. For the taxpayers having annual turnover below
5 crore in previous financial year, the due date for filing of GSTR-3B would be 22nd or 24th of the month depending upon the State or Union Territory in which they are registered. Presently, the staggered filing has been provided for tax periods till March 2021.
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CONTENTS OF GSTR- 3B | |
GSTIN Legal name of the registered person Year and Month | Summarised details of outward supplies and inward supplies liable to reverse charge Summarised details of interState supplies made to unregistered persons, composition taxable persons and UIN holders Eligible ITC and ineligible ITC Values of exempt, nil-rated and non-GST inward supplies Payment of tax TDS/TCS credit |
Nil GSTR-3B
Filing of GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. For such tax period(s), a Nil GSTR-3B is required to be filed.- Download GSTR 1 Excel Utility
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