GSTR 3B is a monthly self-declaration form that a taxpayer is required to file on a monthly basis. Form GSTR 3b consists of summarized details of supplies made during the month along with the details of paid taxes, ITC claimed, purchases under reverse charge mechanism, etc. Furthermore, the taxpayer is also required to make provision for the payment of taxes, if any, for the relevant month. https://irisgst.com/form-gstr-3b-filing-made-simple/