Gstr -3B

every month , by every regular taxpayer irrespective of turnover , except composition dealer

Person Register in GST HAVE to file GSTR 3B. 3B IS FILED BECAUSE GOVT WANT TAX AS EARLY POSSIBLE. beacuse GSTR 2 AND GSTR 3 is not filled in present. it is simplified Return.

It is my personal opinion, if anybody have different view then views are welcome. THANKS. DISCLAIMER: IT IS NOT PROFESSIONAL ADVICE.

what is the benefit?

it's not of benefit , it should to be file every month by Law

I personally feel its benefit for GOVT for early collection of GST sir.