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GST Return is usually a document that contains all the details of income that a taxpayer needs to file. The GST Return is used by tax authorities to compute your tax liability. Under the GST Regime, any registered dealer has to file GST Return that must include:

1) Sales

2) Purchases

3) GST output on sales

4) Input tax credit; that is the GST paid on the purchases. 

GSTR 3B is a return form introduced by Central Board of Indirect Taxes. As per the GST regime, every business in India must have to file a separate GSTR 3B form for each GSTIN and for each month. However, you do not have to mention all the invoice level information in the form. The entities only have to provide a total value for each field. This reurn can be called as GST Summary return.

Entity that must file GSTR 1 and 3B 

As per the GST Regime, any registered dealer must file GSTR 1 every month. GSTR 1 returns contain all the data of outward supplies made by the dealer during the month. But there are some taxpayers whose annual turnover does not exceeds INR 1.50 Crore. In such cases, they can opt-out filing their GSTR 1 in every quarter.

As per the GST regime, every person, business, or dealer who has registered for GST must file GSTR 3B within the due dates. Any entity that fails to file GSTR 3B within the time is liable to pay penalties. Even if an entity doesn't have any transaction during the month, it is mandatory that they must file GSTR 3B.

Due dates for filing GSTR 1 and 3B  

According to the GST Regime, any businesses that are liable to file GSTR 1 will have to file it on the 11th of the upcoming month. For example, if you have filed GSTR 1 for the month of June, you will file the next GSTR 1 on 11th July. For the businesses that have annual turnover more than INR 1.50 Crore, will file their GSTR 1 on every quarter after confirming the option for filing quarterly return. 

As per the GST regime, all the registrants must file their GSTR 3B form on the following month's 20th day. That means if you have filed for June, you shall file GSTR 3B on or before 20th July.

Penalties for late filing GSTR 1 and 3B

As per the GST regime, If any business fails to file GSTR 1 within the due dates, then a late fee of INR 50 will keep on adding until you file your GSTR 1. The Central Board of indirect taxes also states that the late fine penalty can go up to INR 10,000 per statement. It may also result in blocking the e-way bill. Thus you must file your GSTR 1 within the due dates. 

According to the GST regime, if any entity fails to file GSTR 3B, then a late fee payment INR 50 will be penalized per day. It shall keep on adding until you file your GSTR 3B. Filling GSTR 3B is mandatory; even if you have NIL returns, you have to file GSTR 3B. The central board of indirect taxes states that late payment fee will be for all the entities liable for filing GSTR 3B. Thus the taxpayers must file GSTR 3B within the due dates. 

Document Required

  • Sales Summary
  • Purchase Summary
  • Expenses Summary
  • Details of Reverse Charge Summary

Time Lines

  • (2 to 3 Days)
  • Purchase the Service
  • Upload / send the Documents
  • Discussion with expert
  • Filing of application with authorities
  • Receipt of Acknowledgement
  • Confirmation to client

Service Covered

Pricing for what you want required service


* /month
  • Expert Consultation
  • Filing of NIL Quarterly GSTR 1
  • Filing of NIL Monthly GSTR 3B


* /month
  • Expert Consultation
  • Filing of GSTR 1 upto 25 entries per quarter return
  • Filing of GSTR 3B monthly return


* /month
  • Expert Consultation
  • Filing of GSTR 1 upto 50 entries per quarter return
  • Filing of GSTR 3B monthly return
  • Notes:
  • * This price is inclusive of all Govt filing fee and excluding GST amount.

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