GST 3B AND 9

GSTR3B is the provisional return for payment of tax in every month (Binding upon by GST Counsel)This return filed on or before 20th day of next month and paid tax.NIL 3B can file of no support or service.GST9 is the Annual Return of consolidated with all outward supply or service, inward suy and services and OUTPUT TAX LIABILITIES ,INPUT ITC etc.

GSTR-3B is a monthly self-declaration that has to be filed by every registered dealer
Every person who has registered for GST must file the return GSTR-3B including nill returns.
However, the following registrants do not have to file GSTR-3B
Input Service Distributors & Composition Dealers
Suppliers of OIDAR in
Non-resident taxable person


GSTR 9 is an annual return to be filed once in a year by the registered taxpayers under GST including those registered under composition levy scheme. It consists of details regarding the supplies made and received during the year under different tax heads i.e. CGST, SGSTand IGST. It consolidates the information furnished in the monthly/quarterly returns during the year.