GSTR-3B is a self-declaration monthly return under GST. Unlike other GST forms, Taxpayers need not provide any invoice details while filing GSTR-3B returns.
GSTR-3B has to be filed by the 20th of the subsequent month. However, the due date of GSTR-3B return for the month of July 2019 has extended to August 22nd.
As per Social Media reports, taxpayers and professionals were facing technical issues on the last day, while filing the Form GSTR 3B for July 2019. Therefore CBIC has decided to extend the deadline.
Delays or non-filing of GSTR-3B returns will attract a penalty.