GSTR3B

GSTR 3B is a summary return in GST for the monthly working - input tax credit, output tax, payment details etc. It does not require invoice-level details, rather only consolidated figures. The primary reasons for its introduction are two -

Timely tax collection for each month.

Simplified return form until GSTR - 1, 2, 3 are made fully functional.

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

Non-resident taxable person

Good explanation Pankaj ji.