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3b for october

05 November 2017

My client turn over under 1.50 crore, will he should file 3b for October month and pay tax. If he should file 3b he also pay tax because without payment 3b not upload. So please reply whether, 3b should file for under Rs. 1.50 crore turn over dealer

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7 Replies

Mohan Das (90 Points)
Replied 05 November 2017

sir,

gstr 3b is compulsory return for filing up to DECEMBER. as per notification.

turnover 1.5 crore below exemption is only for the filing of return. that is GSTR 1 . 2 . and 3.

suppose you have T .Over below 1.5 crore

you should file your GSTR 1 2 and 3 on quarterly basis. That is OCT to DEC Period.

GSTR 3B IS filing monthly and pay tax upto DECEMBER.

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 05 November 2017

Yes... I agreed to Mr Mohan Das...

GSTR 3B is applicable Upto December... We can't file GSTR 3B without Payment.
So, no way for filing GSTR 3B without payment. Pay and File...

As GST Council meet taken the decision of Quarterly Returns and Payments.
Also confusing by the meeting and that decision.

Finally advisable for Pay and file GSTR 3B...

GOOD LUCK...

B Vinay Reddy (Hyderabad ) (7842 Points)
Replied 05 November 2017

Yes you should file GSTR 3B for september to December even if your Turnover is below 1.5 cr
Below is the extract of Press Release of 22nd GST COUNCIL MEETING

5. To facilitate the ease of payment and return filing for small and medium businesses with annual
aggregate turnover up to Rs. 1.5 crores, it has been decided that such taxpayers shall be required to file
quarterly returns in FORM GSTR-1,2 & 3 and pay taxes only on a quarterly basis, starting from the third
quarter of this financial year i.e. October-December, 2017. The registered buyers from such small
taxpayers would be eligible to avail ITC on a monthly basis. The due dates for filing the quarterly
returns for such taxpayers shall be announced in due course. Meanwhile, all taxpayers will be required to
file FORM GSTR-3B on a monthly basis till December, 2017. All taxpayers are also required to file
FORM GSTR-1, 2 & 3 for the months of July, August and September, 2017. Due dates for filing the
returns for the month of July, 2017 have already been announced. The due dates for the months of
August and September, 2017 will be announced in due course.