As GST is new procedure for the users in India. It will take time for taxable persons to grasp in GST and apply it in their businesses. So the GSTR 3B Form is introduced for the first two month i.e. July & August 2017 from the applicability of GST in India.
As the last date to file the different returns i.e. GSTR 1, GSTR 2 and GSTR 3 under GST was round the corner but the businesses were not yet ready to file these returns within due date. They need time to go through the related forms properly and also the procedure how to file these forms electronically. If they will not fill the returns in time, the interest and penalty will be levied on them. So, the Government has understood this problem of users and gave some relaxation to them. The due date for the month of July and August 2017 has been extended for these returns, so that the users get time to understand the formats and procedure for these returns. Meanwhile, the users will have to file GSTR 3B FORM for the month of July and August only.
The extended due date for these form GSTR 1, GSTR 2, GSTR 3 and the due date for the GSTR 3B form for the month of July & August 2017 are as follows:
|JULY||GSTR 1||5th September|
|GSTR 2||10th September|
|GSTR 3||15th September|
|GSTR 3B||20th August|
|AUGUST||GSTR 1||20th September|
|GSTR 2||25th September|
|GSTR 3||30th September|
|GSTR 3B||20th September|
|SEPTEMBER||GSTR 1||10th October|
|GSTR 2||15th October|
|GSTR 3||20th October|
Note :- As Assesses under Composition scheme have to file GSTR- 4 form till 18th October, GSTR- 3B does not apply on them.
Now, the Government again extended the due date of filing form GSTR-1, GSTR-2 & GSTR-3 for the month of July and August 2017, and also extend the time period of filing form GSTR-3B upto December 2017.
The due date/last date of filing form GSTR-3B for the month of August to December 2017 are as follows:
|S.No.||Month||Last date to file form GSTR-3B|
|1||August 2017||20th September 2017|
|2||September 2017||20th October 2017|
|3||October 2017||20th November 2017|
|4||November 2017||20th December 2017|
|5||December 2017||20th January 2018|
The due date of filing form GSTR-3B for the month of July, 2017 has been extended 2 times, by the notification which are as follows:
Details required to filled in GSTR- 3B :
- Value & Amount Outward Supply (for Nil Rated, Exempted, zero rated & Taxable Supply)
- Value & Amount of Inward Supply (Payable under Reverse charge mechanism)
- Interstate Supplies made to Unregistered dealer, Composition Dealer & UIN Holder
- Details of Input tax credit (Available, Reversed & Ineligible ITC)
- Value & Amount of Inward Supply (Exempt, nil rated & Non GST)
- Payment of Tax (Tax payable, ITC, Interest, late fee)
- Detail of TDS / TCS
Click here for GSTR 3B FORM in pdf format.
Submission of form GSTR-3B without payment of tax
- When the registered person has filed form GSTR-3B, without payment of tax, then he is required to file form GSTR-1, GSTR-2 and GSTR-3 for providing all the information in detail, mentioned in form GSTR-3B along with the tax due. However, he should pay interest on delayed payment of tax as the tax was not paid on or before the due date. The interest shall be calculated from 26.08.2017 till the date of payment of tax i.e. debit in the electronic cash ledger. But he will not be liable to pay late fee as the form GSTR-3B was filed on or before the due date.
- When the registered person has not filed the form GSTR-3B, then he is required to file the form GSTR-1, GSTR-2 & GSTR-3 along with the tax. However, he should pay interest on delayed payment of tax as the tax was not paid on or before the due date. The interest shall be calculated from 26.08.2017 till the date of payment of tax i.e. debit in the electronic cash or credit ledger. But late fee would not be paid on failure for filing the return by the due date. The Government, on the recommendation of the council, waives the fee on failure of filing of GSTR-3B by the due date, for the month of July 2017.
Please comment here for any query on FORM GSTR 3B.