ABOUT GSTR 3B

Asper Rules Gstr 3B is the return or not
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Quick Summary
The GSTR 3B is now officially recognised as a return under GST regulations. This change, stemming from Notification 49/2019 CT and Rule 61, means GSTR 3B has replaced the previous GSTR 3. Importantly, this substitution has retrospective effect from 1st July 2017.

As per the latest amendments, now GSTR-3B is considered as Return.

In term of Notification 49/2019 CT , under Rule 61 , GSTr 3B has replaced the GSTR 3 & same being substituted from retrospective effect from 1/7/2017

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