What is GSTR-3B?
GSTR-3B is the monthly GST return that all registered GST dealers must file. It summarizes your sales, purchases, and tax payments. Filing GSTR-3B on time is mandatory to maintain GST compliance and avoid penalties.
Why is GSTR-3B Important?
- Ensures GST compliance
- Avoids late fees and penalties
- Maintains business reputation with authorities
- Helps process GST refunds
- Required for audit purposes
When is GSTR-3B Due?
GSTR-3B must be filed by the 20th of every month for the previous month. For example:
- January sales → Filed by February 20
- February sales → Filed by March 20
- Quarterly taxpayers have extended deadlines
How to File GSTR-3B Online – Step by Step
- Step 1: Login to GST portal at gst.gov.in
- Step 2: Click on Services > Return Filing > File GSTR-3B
- Step 3: Select the month and financial year
- Step 4: Review your auto-filled data (from GSTR-1 and GSTR-2A)
- Step 5: Add ITC (Input Tax Credit) details
- Step 6: Calculate net GST payable
- Step 7: Submit and generate ARN (Acknowledgment Reference Number)
Who Should File GSTR-3B?
- All regular GST-registered taxpayers
- Businesses with GSTIN (GST Identification Number)
- Not required for composition scheme taxpayers
- Not required for input service distributors
Details to Fill in GSTR-3B
- Outward taxable supplies (sales)
- Inward supplies eligible for ITC
- Tax amount payable (CGST, SGST, IGST)
- ITC claimed for the month
- Net tax liability payable
Penalty for Late GSTR-3B Filing
- Rs. 50 per day for returns with tax liability
- Rs. 20 per day for NIL returns
- Additional interest at 18% per annum on unpaid tax
Common Mistakes to Avoid in GSTR-3B
- Wrong ITC claim (claiming ineligible credits)
- Not reconciling with GSTR-2B before filing
- Incorrect CGST/SGST/IGST bifurcation
- Filing after due date without checking penalties
- Omitting exempt and nil-rated supplies
GSTR-3B Filing Assistance by Sanjay A & Co
Sanjay A & Co, Chartered Accountants provides end-to-end GSTR-3B filing services for businesses in Hoshiarpur and across Punjab. We ensure accurate, timely filing to keep your business fully GST-compliant.
Our GST Services:
- Monthly GSTR-3B filing
- GST reconciliation (GSTR-2A vs books)
- ITC optimization and review
- GST notice handling and response
- Annual GST audit (GSTR-9 and GSTR-9C)
Contact Us
Phone: 9814814584, 7986782056
Email: ca.gupta.sanjay@gmail.com
Address: First Floor, Opp. District Court, Above DCB Bank, Hoshiarpur, Punjab – 146001
Available: Monday–Saturday, 8:30 AM – 7:30 PM | Online: 24/7 via WhatsApp