A normal taxpayer is required to file Form GSTR-1, 2, GSTR-3 return for every tax period. In case of extension of due dates for filing of GSTR-1 and GSTR-2, GSTR-3B needs to be filed by them (in addition to the GSTR-3 return), as and when notified by the government.

Note:

• Taxpayer has to file GSTR-3B even if there is no business activity. (Nil Return).
• Mismatch report will not be generated based on GSTR-3B rather the same will be generated only after filing of GSTR-1, 2 and 3 for the applicable tax period.
• Amendment of GSTR-3B is not allowed.
• GSTR-3B has been extended to March 2018
• All businesses have to file GSTR-3B by 20th of next month until March 2018.

Due date for the month February 2018 is 20th March 2018

Due date for the month January 2018 is 20th February 2018

Due date for the month December 2017 was extended to 22nd January 2018

To create, save, pay taxes and file GSTR-3B return, perform the following steps:

1. Login and Navigate to GSTR-3B – Monthly Return page

2. Enter Details in Section - 3.1 Tax on outward and reverse charge inward supplies

3. Enter Details in Section - 3.2 Inter-state supplies

4. Enter ITC Details in Section - 4. Eligible ITC

5. Enter Details in Section - 5. Exempt, nil and Non GST inward supplies

6. Enter Details in Section - 5.1 Interest and Late Fee

7. Preview Draft GSTR-3B

8. Enter Payment Details in Section - 6.1 Payment of Tax

9. File GSTR-3B

10. Download Filed Return

11. View Return Status