GSTR-3B is a monthly or quarterly self-declared summary return that taxpayers must file to declare their summary GST liabilities for a particular tax period and discharge these liabilities. It is a simplified return to declare summary GST liabilities for a tax period. All normal taxpayers and casual taxpayers are required to file Form GSTR-3B. The following are some key details about GSTR-3B:

• Format: GSTR-3B is divided into several sections, including a questionnaire pertaining to business activities and tax liabilities for the current tax period, a box showing GST-return related information, and boxes for filling out details of tax on outward and inward supplies liable to reverse charge.

• Filing: GSTR-3B can be filed from the returns section of the GST Portal. In the post-login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, Form GSTR-3B, if applicable, in the given period will be displayed.

• Due date: The due date for filing GSTR-3B is the 20th of the following month until March.

• Penalty: A late fee is charged for filing GSTR-3B of a tax period after the due date. The penalty for late filing is Rs. 50/day of delay for other taxpayers.

It is important to note that GSTR-3B is a summary return and does not contain invoice-level information. Taxpayers must also file other returns such as GSTR-1 and GSTR-2 to provide detailed information about their transactions.