GSTR-3B is a simplified return that is essentially a summary of outward supplies, inward supplies subject to reverse charge mechanism (RCM), calculation of eligible input tax credit (ITC) and others.

For those taxpayers who are filing GSTR-1 on a quarterly basis the new deadline is January 15, 2025. The deadline to file GSTR-3B has also been extended to January 22, 2025 for monthly GSTR-3B filers.