GSTR3 – Let us suppose that 12AJPPN5878H1ZP is the GST Number of an Individual.



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In order to File Nil Return of GSTR-3B for the month of September 2020 (092020), he/she needs to send SMS through his/her registered mobile number in the format as


In doing so, a 6-digit verification code will be received in registered mobile and accordingly another SMS needs to be sent in the format as



GSTR3 NIL RETURN Filed successfully and a confirmation message related to it will be received in registered mobile number as

Your, 12AJPPN5878H1ZP GSTR-3B for tax period 092020 is filed successfully and ARN is AAXXXXXXXXXXXXX. Please use this ARN to track the status of your return.


  1. What’s GSTR3?

GSTR-Three is a month-to-month return with the summarized particulars of gross sales, purchases, gross sales throughout the month together with the quantity of GST legal responsibility. This return is auto-generated pulling data from GSTR-1 and GSTR-2.


  1. Why is GSTR-Three essential?

GSTR-Three will present the quantity of GST legal responsibility for the month. The taxpayer should pay the tax and file the return.


  1. When is GSTR-Three due?


As per 22nd GST Council assembly of sixth October 2017

  • Companies with annual turnover as much as 1.5 crores will submit quarterly returns. Taxes might be paid quarterly.
  • Due dates of Aug & Sep might be declared later.
  • Swap over to quarterly will occur from Oct-Dec 2017 cycle

(Extra particulars might be introduced by the Govt.)


As per Act:

Due Date for Submitting GSTR-Three is 20th of subsequent month. 
There’s a 5-day hole between GSTR-2 & GSTR-Three submitting to appropriate any errors and discrepancies.

For enterprise’ with turnover lower than 1.5 crores, quarterly returns are relevant whose due dates might be introduced later.

4. What occurs if GSTR3 –Three is just not filed?

If GSTR-Three return is just not filed then the GSTR-1 of the subsequent month can’t be filed.  Therefore, late submitting of GST return could have a cascading impact resulting in heavy fines and penalty.

5. What occurs if GSTR3 –Three is filed late?

In the event you delay in submitting, you can be liable to pay curiosity and a late charge.

Curiosity is 18% every year. It must be calculated by the tax payer on the quantity of excellent tax to be paid. Time interval might be from the subsequent day of submitting (16th of the month) to the date of cost.

Late charge is Rs. 100 per day per Act. So it’s 100 beneath CGST & 100 beneath SGST. Complete might be Rs. 200/day. Most is Rs. 5,000.There is no such thing as a late charge on IGST.

6. Who ought to file GSTR-3?

Each registered individual is required to file GSTR-Three no matter whether or not there are any transactions throughout the month or not.

Nevertheless, these registered individuals wouldn’t have to file GSTR-3–


7. The right way to revise GSTR-3?

GSTR-Three as soon as filed can’t be revised. Any mistake made within the return may be revised within the subsequent month’s GSTR-1 and GSTR-2 returns. Direct revision in GSTR-Three is just not potential as GSTR-Three is auto-generated with out provision for enhancing.


8. How will GSTR-Three and GSTR-3B be reconciled?

GSTR 3B is a straightforward return kind launched by the CBEC for the month of July and August 2017. GSTR-Three may even should be filed for July & August 2017.

On submitting the GSTR 3, if precise liabilities are completely different from these declared in GSTR 3B, the system will replace the (distinction) between GSTR 3B and GSTR Three routinely. In case, precise liabilities in GSTR-Three are larger than these declared and paid with GSTR-3B, you’ll have to pay the additional quantity tax together with curiosity on the additional quantity.

Be aware:

GSTR-Three should be filed solely after paying total tax legal responsibility in any other case it is not going to be handled as legitimate return.

If taxpayer has filed an invalid return and in a while he needs to pay the remaining legal responsibility then he has to file the Half B of GSTR-Three once more.


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