Why is filing GSTR 3B important?
Filing GSTR 3B is mandatory for GST registrants.
Some portions of Part B of GSTR-3 will be
automatically populated from GSTR 3B filed by you. If there is any discrepancy
between the two you can correct your GSTR-3 later and deposit any taxes which
are payable.
When is GSTR 3B due?
GSTR 3B for July 2017 is due on 20th August.
GSTR 3B for August 2017 is due on 20th September.
GSTR
3B is not applicable starting the month of September, regular returns in
GSTR-1, GSTR-2 and GSTR-3 have to be filed from September.
Who should file GSTR 3B?
Every person who has registered for GST must file
the return GSTR 3B. This return form must be filed and submitted by you even if
you do not have any transactions during the month of July and August.
However, the following registrants do not have to
file GSTR 3B
- Input
Service Distributors
- Composition Dealers
- Suppliers of online information and database access or
retrieval services (OIDAR), who have to pay tax themselves (as per Section
14 of the IGST Act)
- Non-resident
taxable person
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