Gstr 3b: Format is explained in detail

GSTR 3B Format is explained in detail. The breakup of the eligible ITC and tax liability under CGST, SGST and IGST should be furnished. This comprehensive 2025 guide to GSTR-3B explains due dates, step-by-step filing, auto-locking rules, ITC requirements, penalties, and compliance best practices for GST-registered businesses in India. FAQs > Form GSTR-3B About Form GSTR-3B 1. What is Form GSTR-3B ? Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period. 2. Who needs to file Form GSTR-3B ? A ll normal taxpayers and casual taxpayers are required to file Form GSTR-3B . 3. Where can I file Form GSTR-3B ? Form GSTR ... What is GSTR 3B ? The GSTR-3B is a consolidated summary return of inward and outward supplies that the Government of India has introduced as a way to relax the requirements for businesses that have recently transitioned to GST. Since a lot of small and medium businesses have been using manual accounting methods, filing returns within the July 2017 deadlines would be difficult for many of these businesses. Hence, from July 2017 to June 2018, tax payments will be based on a simple return called ...