What is FORM GSTR-3B?


FORM GSTR-3B is a Provisional summary return that is required to be filed for initial 2 months post GST implementation.
Who are required to file??
Every registered person, be its trader or manufacturer are required to file FORM GSTR-3B.  Each manufacturer, trader, service provider who is liable to register under GST has to complete a self-assessment of his taxes and has to file form GSTR-3B.
Who are not required to file??
As per Rule 61 of CGST Rules, 2017, every registered person other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a composite dealer or Tax deductor or tax collector are required to furnish a return.

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