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GSTR3B
explain
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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
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.
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