GSTR-3B is a self-declared summary return of inward and outward supplies to be filed every month
(quarterly under QRMP Scheme) by every person registered under GST. It declares summary of GST
Liabilities for a tax period.
Every registered person is required to file GSTR-3B. However, below mentioned are some exceptions.
If Due Dates are not complied with, late fee is charged which is as follows.
Moreover, penalty is imposed if dues are not paid within the due dates. Interest @ 18% p.a. is charged on
the outstanding amount of tax.
GSTR-3B has to be filed compulsorily even in case of zero tax liability i.e. NIL Return has to be filed.
It can be filed via SMS using the registered Mobile Number and OTP Verification.
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