What is GSTR3B?

Every registered person is expected to file a monthly return online, according to Section 39 of the Central Goods and Services Tax (‘CGST’) Act of 2017. In such a return, specifics such as the internal and outward supply of goods or services, input tax credit claimed, tax payable, tax paid, and so on must be stated.

Consequences of not filing GSTR3B on time 

Late fees( Section 47 CGST Act 2017)

The late costs of filing GST are the first thing you’ll notice if you don’t file GSTR 3B on time. The late fees increase until it reaches the maximum amount and also that will increase every day.

The cost will be automatically applied to the GSTR 3B for the next month. Furthermore, you will not be able to alter it or proceed with filing the return until you have paid the late costs.

Levy of interest (Section 50)

If a taxpayer is obligated to pay tax by the due date but fails to do so, he will be charged interest at the rate of 18 percent. If you utilize the cash ledger balance to pay taxes, you will have to pay interest.

As a result, if you have sufficient input tax credit but do not pay taxes via net banking or challan, interest will not be charged. Furthermore, there is no maximum interest cap.

Penalty for not paying amount within 3 months 

Penalties are imposed under the GST law in the case of particular offenses. If the tax is not paid within the prescribed time period which is usually 3months then you will be obligated to pay a penalty that will be equivalent to the amount of tax collected, with a minimum of $20,000.

Registration discontinuing and cancellation under 29(c) 

If a regular assessee fails to file a return for six months, the GST officer may deny the individual’s GST membership. Before the cancellation, the officer will send you a letter stating that clarification is required from the individual and that the individual must respond within 7 working days with a justification for not canceling the GST registration

Recovery Procedure under Section 79

Failure to file form GSTR 3B might result at the beginning of recovery procedures; however, notifications and reminders must be served first. The following is the technique that must be followed:

  • Three days before the due date, the first reminder will be emailed;
  • The second reminder arrives shortly after the due date has passed;
  • Notification must be given 5 days after the due date, requesting that the return be filed within 15 days.
  • If the return is not filed after 15 days, the officer may proceed with the assessment. The tax will be calculated by the officer. In ASMT 13, an order would be issued, and a summary would be uploaded in Form DRC 07.
  • The officer must begin the recovery proceeding and actual recovery under section 79 30 days after the order is served.
  • Officers may proceed with the evaluation. The term “may” indicates that officials are not required to compute the tax due on the 15th day following service of notice. After 15 days, they can proceed on any day.


GSTR 3B is a return form that must be completed by all regular GST taxpayers. As a regular GST taxpayer, you must always file the return form.

There are several forms under GST that taxpayers must file according to their eligibility; consequently, it is easy to become confused as to which form needs to be filed. In that scenario, you should seek the services of a GST specialist who can assist you with completing the GSTR form.

Frequently Asked Questions (FAQs)

Q1. What is the penalty if GST is not filled on time?

An offender who fails to pay tax or makes late payments is liable to a penalty of 10% of the tax owed, with a minimum of Rs. 10,000.

Q2. Is there an extension for GSTR3B?

The issue date for filing the GSTR-3B form will be extended by the government

Q3. Can we file GST 3b before the date?

The tax payment is necessary to be done before submitting the GSTR-3B. You won’t be able to file the return otherwise. Note: Late fines for a month or quarter are due the following month or quarter.

Q4. is it mandatory to file GST every month?

Any ordinary firm with annual aggregate revenue of more than Rs. 5 crores is required to file two monthly returns and one yearly return under the GST system.

Q5. What happens if the supplier doesn’t pay GST?

First, the Court inquired if the agency had launched an investigation or inquiry into the provider if he or she had not paid the tax. Second, the department begins collection procedures against the provider if the supplier has not paid the tax.