What is GSTR 3B – For the first two months of GST implementation, Every GST registered person have to file form GSTR 3B within the due date for each GSTN. If you have more than one GSTN, it would be required to file separate GSTR3B for each GSTN. However this form is temporary in nature, still non-filing may attract interest @18% per annum. Even, if there is no transactions or NIL tax, still every registered person have to file GSTR3B. GSTR3B contains information about summary of outward and inward supply, its tax liability.
Last date to file GSTR 3B was 25th August 2017 – The Goods and Services Tax (GST) tax was introduced on 1st of July 2017. The last date for payment of GST for the month