GSTR-3B Return Filing: Due Date, Late Fees, Format & Latest Rules
GSTR-3B is one of the most important GST returns that every regular taxpayer must file on time.
It gives a summary of your sales, purchases, input tax credit (ITC) claimed, and final tax payable to the government.
Many businesses receive GST notices only because of late filing, wrong ITC claims, or mismatch with GSTR-1 and GSTR-2B.
That’s why understanding GSTR-3B rules, due dates, and correct filing method is extremely important.
👉 If you are a business owner, startup, freelancer, or professional in Noida or nearby areas, this guide will help you file GSTR-3B correctly and safely.
What is GSTR-3B Return?
GSTR-3B is a self-declared summary GST return filed monthly or quarterly (under QRMP scheme).
In this return, taxpayers report:
Total sales (outward supplies)
Purchases attracting reverse charge
Input Tax Credit (ITC) claimed
Net GST payable
Tax paid in cash or through ITC
📌 Important Points:
GSTR-3B is filed separately for each GSTIN
It cannot be revised once filed
Even Nil return must be filed
Tax must be paid before submitting GSTR-3B
Who is Required to File GSTR-3B?
Every person who is registered under GST is generally required to file the GSTR-3B return on a regular basis. This return is mandatory for businesses that are registered as normal taxpayers, whether they are filing GST returns on a monthly basis or under the quarterly return monthly payment (QRMP) scheme.
If a business has obtained a GST registration and is actively holding a GSTIN, filing GSTR-3B becomes a legal responsibility, even if there is no business activity during that period. In such cases, a Nil GSTR-3B return must still be filed to remain compliant with GST laws.
However, certain categories of taxpayers are not required to file GSTR-3B. These include taxpayers who have opted for the Composition Scheme, as they file a separate return. Similarly, Input Service Distributors, non-resident taxable persons, and non-resident suppliers providing OIDAR services are also excluded from filing GSTR-3B.
It is important to understand that failure to file GSTR-3B on time can result in late fees, interest, and even blockage of further GST filings. Therefore, any business owner or professional holding a valid GST registration should ensure timely and accurate filing of this return to avoid unnecessary penalties and GST notices.
For businesses and professionals based in Noida and nearby areas, taking expert assistance can help ensure that GSTR-3B is filed correctly in line with the latest GST rules and system validations
✔️ Required to File:
Regular GST taxpayers
Businesses under monthly filing
QRMP scheme taxpayers (quarterly)
❌ Not Required to File:
Composition scheme dealers
Input Service Distributors (ISD)
Non-resident taxable persons
OIDAR service providers
GSTR-3B Due Date
GSTR-3B is required to be filed either monthly or quarterly, depending on the return filing option chosen by the taxpayer. For taxpayers filing GSTR-3B on a monthly basis, the due date is 20th of the following month. Taxpayers who have opted for the QRMP scheme are required to file GSTR-3B on a quarterly basis, and the due date for them is 22nd or 24th of the month following the quarter, depending on the state or union territory in which the business is registered. It is important to note that GST tax payment must be completed before filing the return, and any delay beyond the due date attracts late fees and interest.
Late Fee & Penalty for GSTR-3B
If GSTR-3B is filed after the prescribed due date, a late fee is applicable for the period of delay. For regular returns where tax is payable, the late fee is charged at ₹50 per day until the return is filed. In cases where there is no tax liability for the month, a reduced late fee of ₹20 per day applies.
Apart from the late fee, if the GST amount is not paid within the due date, interest is charged at the rate of 18% per year on the unpaid tax. This interest is calculated from the day following the due date until the actual date of payment. Timely filing and payment are therefore essential to avoid additional financial burden and compliance issues.
Difference Between GSTR-3B and GSTR-1
GSTR-3B and GSTR-1 are both GST returns, but they serve different purposes and are filed for different types of information.
GSTR-3B
GSTR-3B, on the other hand, is a summary return. It does not require invoice-wise details. Instead, the taxpayer declares the total value of sales, purchases, input tax credit claimed, and the final GST payable for the tax period. This is the return through which the actual GST liability is discharged and payment is made to the government.GSTR-1
In simple terms, GSTR-1 is meant for reporting sales details. It contains invoice-wise information of outward supplies made during the period. While GSTR-1 focuses on detailed reporting, GSTR-3B focuses on tax payment. Both returns must match with each other, as any mismatch may lead to notices, input tax credit issues, or penalties.GST Return Filing & GSTR-3B Return Filing Service in Noida
Looking for GST return filing or GSTR-3B return filing service in Noida? You are at the right place. We provide professional, timely and affordable GSTR-3B return filing services for businesses, startups, traders and professionals.
GSTR-3B is a mandatory monthly GST return that every GST-registered taxpayer must file. It includes details of outward supplies, inward supplies, ITC claimed and GST tax payable. Any delay or mistake can lead to late fees, interest and GST notices.
Our expert team ensures that your GSTR-3B return is filed accurately and on time, so you stay fully GST-compliant without stress.
GSTR-3B Return Filing Service Near Me
If you are searching for “GSTR-3B return filing service near me”, we proudly serve businesses across Noida and nearby areas with fast and reliable GST services.
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Whether you file returns monthly or quarterly, we handle everything from data review to final submission on the GST portal.
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Frequently Asked Questions
Form GSTR-3B is a monthly or quarterly self-declaration return that every GST-registered business has to file. In this return, a taxpayer gives a summary of total sales, purchases, tax collected, and tax payable for a particular period. It does not require invoice-wise details but helps the government track tax liability and payments regularly.
Almost every GST-registered person is required to file GSTR-3B. This includes regular taxpayers, businesses registered under GST, and those who have opted for the QRMP scheme. However, certain categories like Input Service Distributors (ISD), composition dealers, and non-resident taxable persons are not required to file this return.
Yes, filing GSTR-3B is mandatory even if there is no business activity during a tax period. If a registered person does not make any sales or purchases in a month, they still need to file a return. In such cases, a Nil GSTR-3B return must be submitted to stay compliant and avoid late fees.
Zero filing means filing a GST return when there is no outward supply, no inward supply, no tax liability, and no input tax credit for that period. It confirms to the GST department that the business was inactive during that month or quarter but the registration is still active.
A Nil GSTR-3B return is filed when a taxpayer has no business transactions at all in the tax period. This includes no sales, no purchases, no GST payable, and no ITC claimed. It can be filed for any month or quarter where the business remains completely inactive.
A GSTR-3B return can be filed as Nil only when all the following conditions are met:
No outward supplies (sales)
No inward supplies liable to reverse charge
No tax payable
No input tax credit claimed
No late fee or interest payable
If even one of these exists, the return cannot be filed as Nil.
