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Goods and Services Tax
Return Form 3B
&
Payment of Initial Returns
For the first two months of GST implementation, the tax would be payable based
on a simple return (Form GSTR3B) containing summary
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What is return form 3b?
Return form 3B is a monthly self-declaration form that needs to be filed by registered taxpayers under the Goods and Services Tax (GST) system.
Who is required to file return form 3b?
All registered taxpayers under the Goods and Services Tax (GST) system are required to file return form 3B.
How to fill out return form 3b?
Return form 3B can be filled out online on the GST portal by providing details such as outward supplies, inward supplies, input tax credit, and tax liability.
What is the purpose of return form 3b?
The purpose of return form 3B is to declare the tax liabilities and input tax credit claims of registered taxpayers under the Goods and Services Tax (GST) system for a particular tax period.
What information must be reported on return form 3b?
Information such as details of outward supplies, inward supplies attracting reverse charge, input tax credit claimed, and tax liability must be reported on return form 3B.
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