GSTR-3B: Who should file it.

Filing GSTR 3B form is mandatory for all those who have registered for the Goods and Services Tax (GST).

It is must that you have a separate GSTR 3B file for each Goods and Services Tax Identification Number  you have. You can mention only total values for each field in this form invoice level information is not required for this form.

However, GSTR 3B will not be applicable starting the month of September. For the month of September, you need to file regular returns in GSTR-1, GSTR-2 and GSTR-3 file format.

Who should file GSTR 3B?

GSTR 3B must be filed by everyone who has registered for GST. However, individuals such as – Input Service Distributors, Composition Dealers, Suppliers of online information and database access or retrieval services (who have to pay tax themselves as per Section 14 of the IGST Act, and Non-resident taxable person – do not have to file GSTR 3B.

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