Form GSTR 3B is a simple summary of GST liabilities for a particular tax period. A normal taxpayer must self-declare and discharge these liabilities. The government has released new guidelines for filing GSTR-3B for the convenience of the taxpayer. We shall see in detail GSTR 3B under the QRMP scheme.
GSTR-3B form which is to be filed monthly by all registered dealers on the GSTN portal can now be filed through SMS from the registered mobile number.
With effect from 8th June 2020, the government is enabling the filing of GSTR-3B NIL return through SMS directly.