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GSTR-3B filing
Form GSTR-3B is a return summarizing GST liability of the registered person for a specific tax period.

Provisions of section 39(1) of the CGST Act, 2017 and rule 61 of the Central Goods and Services Tax Rules, 2017 governs the GSTR-3B filing.

Watch video on  GSTR-3B Filing with maximum Input Tax Credit

Recently, both the above provisions governing the filing of Form GSTR-3B has undergone a wide amount of changes.

The newly applicable provisions are taken up and simplified in the present article.

Person liable to GSTR-3B filing

Each and every person registered under GST is liable to file return in Form GSTR-3B except the following categories of person-

Form GSTR-3B
  • Supply of Online Information and Database Access or Retrieval Services (OIDAR) by a non-resident
  • An Input Service Distributor (ISD
  • A non-resident taxable person
  • A person paying tax under composition scheme
  • A person deducting tax at source as per Section-51
  • A person collecting tax at source as per Section-52

Quarterly Return Monthly Payment (QRMP Scheme)

QRMP scheme under GST
Till now, all the registered person, liable to file Form GSTR-3B were required to pay the tax and file the return on monthly basis.

However, from 1st January 2021, the Quarterly Return Monthly Payment (QRMP) Scheme is made effective.

The QRMP scheme facilitates specified small registered person to file Form GSTR-3B on a quarterly basis.

A brief summary of the QRMP Scheme is as under-

  • Supply of Online Information and Database Access or Retrieval Services (OIDAR) by a non-resident
  • An Input Service Distributor (ISD
  • A non-resident taxable person
  • A person paying tax under composition scheme
  • A person deducting tax at source as per Section-51
  • A person collecting tax at source as per Section-52
Due date of filing of return in Form GSTR-3B
GSTR-3B due date

Filing type

Class of registered person

Due date

Monthly

Applicable to all the class of registered person

20th of the succeeding month

Quarterly

Applicable to the registered person having principal place of business in-


Chhattisgarh, Gujarat, Madhya Pradesh, Maharashtra, Goa, Karnataka, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman and Diu, Dadra and Nagar Haveli, Puducherry, Andaman, Nicobar Islands, or Lakshadweep.

22nd of the succeeding month

Quarterly

Applicable to the registered person having principal place of business in-


Himachal Pradesh, Uttarakhand, Punjab, Haryana, Uttar Pradesh, Rajasthan, Bihar, Arunachal Pradesh, Sikkim, Manipur, Nagaland, Mizoram, Tripura, Assam, Jharkhand, Meghalaya, West Bengal, Odisha, Chandigarh, Delhi, Jammu and Kashmir, Ladakh.

24th of the succeeding month

Penalty for late GSTR-3B filing

The registered person filing return in Form GSTR-3B after the expiry of the due date is liable to pay below applicable penalty-
GSTR-3B Penalty

Particulars

Penalty amount in case of intra-state supplies

Penalty amount in case of inter-state supplies

A registered person having NIL tax liability during the respective tax period

INR 20 per day

 (INR 10 underCGST + INR 10 under SGST)

INR 20 per day

(under IGST)

In any other case

INR 50 per day

 (INR 25 under CGST + INR 25 under CGST)

INR 50 per day

(under IGST)

Note : The penalty amount can exceed the maximum up to INR 5000 per return.

Understanding Latest advancements
Form GSTR-3B

Blocking of the amount available in the electronic credit ledger

Vide notification no. 75/2019- Central Tax dated 26th December 2019, the provisions of new Rule 86-A were inserted.

As per the rule, use of the amount available in the electronic credit ledger can be restricted if:

  • The registered person, issuing the tax invoice/ debit note, doesn’t exist or doesn’t conduct any business from the registered place; or
  • The registered person, availing input tax credi 
    • Doesn’t exist, or
    • Doesn’t conduct any business from the registered place, or
    • Doesn’t possess the tax invoice/ debit note
  • The input tax credit is availed without actual receipt of goods/ services; or
  • The GST charged in the invoice/ debit note is not paid to the Government
Note: The above restriction can be imposed by the Commissioner or any officer, not below the rank of an Assistant Commissioner.

Restriction on use of amount available in the electronic credit ledger

The provisions of new rule 86B are, inserted vide notification no. 94/2020- Central Tax dated 22nd December 2020, made effective from 1st January 2021.

As per the new rule,

The registered person having a value of taxable supply (other than exempt and zero-rated supply) more than INR 50 Lakhs a month can use maximum up to 99% of the amount available in the electronic credit ledger towards discharging the output tax liability.

Note: The rule covers a list of situations/ persons to whom the restriction doesn’t apply

New consequence of non-filing of Form GSTR-3B

With effect from 1st January 2021, in case of non-filing of Form GSTR-3B, the assessee will have to face following additional consequence-

Non-filing of Form GSTR-3B

Corresponding consequence

Form GSTR-3B not furnished for the preceding two months

The registered person will not be allowed to furnish outward supplies details in Form GSTR-1 of the respective month

Form GSTR-3B not furnished for preceding tax period

The registered person will not be allowed to furnish outward supplies details in Form GSTR-1 of the respective quarter.

The registered person has-

  • Not furnished Form GSTR-3B for the preceding tax period, and
  • Restrictive use of electronic credit ledger is applicable as per rule 86B.

The registered person-

  • Will not be allowed to furnish outward supplies details in Form GSTR-1; or
  • Will not be allowed to use invoice furnishing facility (IFF)

Claiming of provisional Input Tax Credit

GST Return Filing

With effect from 1st January 2021, the registered person, filing Form GSTR-3B, can claim provisional input tax credit maximum up to 5% (earlier the same was 10%) of the eligible Input Tax Credit.

Auto-population of details in Form GSTR-3B

e-Invoicing

With effect from 1st January 2021, the registered person, filing Form GSTR-3B, can claim provisional input tax credit maximum up to 5% (earlier the same was 10%) of the eligible Input Tax Credit.

  • The facility of auto-population of details in Form GSTR-3B is available from November 2020.
  • Auto-population will be done as under:

Particulars of details auto-populated in Form GSTR-3B

Returns from which the details are auto-populated

Liabilities in table 3.1 and table 3.2


[except table 3.1(d) relating to inward supplies liable to reverse charge]

Form GSTR-1

Input Tax Credit in table 4 and inward supplies liable to reverse charge in table 3.1(d)

Form GSTR-2B


CA Poonam Gandhi

About the author

Poonam Gandhi is a Chartered Accountant and a Lawyer. She is a Professional Freelance Content Writer/ Editor and an Educator.She masters in creating result-oriented as well as Search Engine Oriented Content. Currently, she is associated with some of the topmost leading sites of India.She holds more than 3 years of experience in the content field. Before entering the content writing field, she possessed a wide practice experience of more than 9 years, specifically, in the field of Indirect Taxation.

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