1. GSTR-3B is a simple return form launched by CBEC from July 2017 to March 2018.
2. GSTR-3B includes full details of external and inward supply. Keep in mind that you do not need to provide invoice level information in this form. Only the total value will be provided for each field.
3. You must have a separate GSTR-3B file for each GSTIN.
4. The tax liability of GSTR-3B should be paid from the last date of filing the GSTR-2B for that month.