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What is GSTR-3B?

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What is GSTR-3B?

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  1. GSTR-3B is a consolidated summary return wherein details of inward and outward supplies are to be provided. (Depending upon the type and turnover of the taxpayer, frequency of GSTR 3B and due date will be decided)

    Government had introduced Form GSTR 3B as a stop-gap arrangement before moving to the originally planned returns in Form GSTR 1 GSTR 2 & GSTR 3.

    But now the originally planned returns are scrapped by Government and GSTR 3B is notified as a summary return.

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  2. Under the GST Law, the GSTR-3B is a consolidated summary return of inward supplies and outward supplies. It is filed along with GSTR-1 and GSTR-2. It is a self declaration form.

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