CBIC tweeted saying, "Attention GST Taxpayers who are not under QRMP Scheme!"

It added, "Due date for filing your monthly GSTR-3B Return for the month of April, 2022 has been extended till May 24, 2022."

GSTR-3B is a monthly return that needs to be filed by regular GST taxpayers. They can file the return on GST Portal.

Here's a step-by-step guide to filing a GSTR-3B return.

1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials.

It needs to be noted that, once you log in, you will be the Returns Calendar for the last 5 return periods status is displayed such as - Filed, Not Filed, To be Filed.

To change your return filing preference, click the Change link, which will direct you to the Opt-in Quarterly page.

2. Then click the Services > Returns > Returns Dashboard option.

3. The File Returns page is displayed. Select the Financial Year, Quarter (Quarter 1 - 4) & Period (Month) for which you want to file the return from the drop-down list. Click the SEARCH button.

Notably, in case you are a Quarterly return filer, you are required to file Form GSTR-3B for the last month of the quarter, for example, June, September, etc. Form GSTR-3B tile will not be available, if you select M1 or M2 of the quarter, in such a case.

Also, if you are a Micro, Small, or MSME and wish to submit your interest for availing Mudra Loan up to 10 Lacs or MSME Loan up to 5 Cr., you can click on the hyperlink of 'click here' mentioned on the page.

4. The File Returns page will display the due date of filing the returns, which the taxpayer is required to file (using separate tiles). In the Form GSTR-3B tile, click the PREPARE ONLINE button.

5. A list of questions is displayed. You need to answer all the questions to show the relevant sections of Form GSTR 3B as applicable to you. Click the NEXT button. Based on your answers, relevant tables of Form GSTR-3B will be visible on the next screen. You may go back to the previous screen by clicking on the BACK button.

Notably, Nil return can be filed by you, by following steps, if you have not made any outward supply (commonly known as a sale) and have NOT received (commonly known as a purchase) any goods/ services and do not have any tax liability for that tax period.