Due date of filing form GSTR-3B for July 2017 has been extended to 28th August. Here’s all you need to know about GSTR 3B.

Due date of filing form GSTR-3B for July 2017 has been extended to 28th August. Here’s all you need to know about GSTR 3B.

For months of July and August, the due dates for filing GSTR1 and GSTR2 has been deferred to aid convenience to the taxpayers.


It is a summary return which is to be filed for the month of July & Aug 2017. Its due date is 20th of next month i.e. 20th August & 20th September respectively for July & August.

The due date to file GSTR-3B has been extended for July from 20th Aug 2017 to 28th Aug 2017 subject to certain conditions

However, one must keep in mind that this is only for taxpayers who opt to use the opening balance of pre-GST credit in the current month. Those who do not wish to claim opening credit in the current month or those who have no credit; the deadline continues to be 20th August 2017.

The extended deadline also allows the taxpayers to file form TRAN 1 by 28th August, which is a pre-requisite to claim the opening credit.

However, there is no change in last date for payment of GST as per self assessed liability (i.e liability should be determined after estimating input credit on Central Excise Duty, Service Tax & VAT).

GST TRAN-1 form will be available from 21st August 2017. To start filing GST TRAN-1 click here

Frequently asked questions relating to GSTR 3B:

 1.Is it mandatory to file GSTR-3B?

 Yes. It is mandatory to file GSTR-3B. It is the provisional return for the month of July’2017. Therefore, all dealers who are required to file monthly returns under the GST Regime are required to file GSTR-3B

2.Do I need to file GSTR- 3B, even if I do not have any transaction? How do I file GSTR-3B, if I do not have any transactions at all?

Yes. One need to file GSTR-3B even if you have not carried on any business in the month of July’2017. You should file a nil return

3.I am a composition dealer; do I also have to file GSTR -3B?

Composition dealers are required to file quarterly returns therefore dealers who have opted for composition scheme are not required to file GSTR-3B.

 4.Would I be required to file GSTR- 1, 2 & 3 after filing GSTR 3B?

GSTR-3B is not the final return for the month of July’2017 this is only a provisional return. GSTR-1, GSTR-2, GSTR-3 for July’2017 are still required to be filed.

5.Can GSTR-3B be revised?

GSTR-3B cannot be revised. Any revision in the figures for July’2017 has to be done through GSTR-1, 2 and 3 to be filed later on. Any taxes due for July’2017 have to be paid before filing GSTR-3B.

6.How do I claim refund through GSTR-3B?

 If your input credits are more than your output in GSTR-3B then you need not pay any taxes before filing this return. However, it is to be noted that no refund can be claimed in form GSTR-3B and excess credit will be credited to the ITC Ledger.

To start filing GSTR 3B click here


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