GST Return Filing -GSTR 3B

1. GSTR-3B is a monthly/quarterly

2.  summary figures of sales, ITC claimed, and net tax payable.

3. Avoid notices due to excess input tax credit claims in GSTR-3B ( compare ITC claimed with Gstr 2A & 2B )

4. tax payble has to be paid before the due date /date of filing of GSTR3B.

5. Quarterly Option upto t.o. 5. Crore

6.  Return has Various tables to be filled up properly.

7. Due date 20^th ,22^nd, 24^th,(depend on taxpayer status) of next month for monthly / Quartly option

8. once filed cannot be revised.

9. Late fees / penalty applicable if not filed within due dates.

10. if no sales , nil gstr 3B has to be filed.