Indian Company Master Data Made Simple

GSTR-3B

3 min read

Quick Summary

GSTR-3B is a simplified return for declaring GST liability and paying tax.

GSTR-3B is filed monthly by 20th of next month. It contains summary of outward and inward supplies, input tax credit claimed, and tax payable. Tax must be paid before filing this return.

Key Points

  • Summary return
  • Self-declared
  • Due: 20th of next month
  • Tax payment required
  • Input tax credit claimed