GSTR-3B : Late Fee Payment , Return Filing, Format, Eligibility & Rules
You Can visit this site for more information
: https://cleartax.in/s/gstr-3b
GSTR-3B is a monthly self-declaration that has to be filed a registered dealer from July 2017 till March 2018. Points to Note:
You must file a separate GSTR-3B for each GSTIN you have
Tax liability of GSTR-3B must be paid by the last date of filing GSTR-3B for that month
GSTR-3B cannot be revised
Who should file GSTR 3B?
Every person who has registered for GST must file the return GSTR-3B including nill returns.
However, the following registrants do not have to file GSTR-3B
Input Service Distributors & Composition Dealers
Suppliers of OIDAR
Non-resident taxable person
Late Fee & Penalty
Filing GSTR-3B is mandatory even for nill returns. Late Fee for filing GSTR-3B after the due date is as follows:
Rs. 50 per day of delay
Rs. 20 per day of delay for taxpayers having Nil tax liability for the month
Interest @ 18% per annum is payable on the amount of outstanding tax to be paid.
**Late fee for July, August, and September has been waived