GSTR-3B

Monthly summary return + tax payment.

What is GSTR-3B?

GSTR-3B is the consolidated tax-payment return. Captures total outward + inward + ITC + tax payable. Due 20th of next month. Late fee ₹50/day for nil filers, ₹100/day otherwise + 18% interest on tax delay.

Who needs GSTR-3B?

Every regular GST taxpayer.