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GSTR 3B is a simple return form introduced by the Government. A separate GSTR 3B form has to be filed for each GSTIN. GSTR 3B form does not require invoice level information. It only requires total values for each field, like a summary, for the month for which filing is done.
The Goods and Service Tax mandates the filing of GSTR 3B return even by those taxpayers with nil returns. It is a monthly self-declaration form that has to be filed by all taxpayers irrespective of the returns.
The details that have to be furnished in the form include:
Mistakes in GSTR 3B could be of following types which can be reconciled or rectified in the following manner
e-Invoice from 1st October 2022 for Businesses with Turnover Exceeding 10 Crore
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