What is GSTR 3B?
GSTR 3B is a simple return form introduced by the CBEC for the month of July and August. GSTR-1, GSTR-2 and GSTR-3 for the months of July and August will be filed in September. In the interim all registrants have to file GSTR-3B.
You must file a separate GSTR 3B for each GSTIN you have. Do note that you do not have to provide invoice level information in this form. Only total values for each field have to be provided.
Why is filing GSTR 3B important?
Filing GSTR 3B is mandatory for GST registrants.
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