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GSTR 3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary of GST liabilities for the tax period and the discharge of these liabilities in a timely manner so as to ensure the Central and State Governments receive their revenues in time.

Who needs to file the GSTR 3B?

A normal taxpayer is required to file Form GSTR-1, 2, GSTR-3 return for every tax period. In case of extension of due dates for filing of GSTR-1 and GSTR-2, GSTR 3B needs to be filed by them (in addition to the GSTR-3 return), as and when notified by the government.

Note :

  • A taxpayer has to file GSTR-3B even if there is no business activity. (Nil Return).
  • Mismatch report will not be generated based on GSTR 3B rather the same will be generated only after filing of GSTR-1, 2 and 3 for the applicable tax period.
  • Amendment of GSTR-3B is not allowed.

Step by Step Guide to How to File GSTR 3B Return

# Step1: 

Access the www.gst.gov.in URL

> Login to the GST Portal with a valid username and password.

Click the Services > Returns > Returns Dashboard command.

# Step2: 

> The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.

> Click the SEARCH button.

# Step3: 

> The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file using separate tiles.

In the GSTR3B tile, click the PREPARE ONLINE button.

# Step4: 

> Click the OK button.

# Step 5: 

> A list of questions are displayed. You need to answer all the questions to show the relevant sections applicable to you.

> Click the NEXT button. Based on your answers, relevant tables of GSTR-3B will be visible. You may go back to the previous screen by clicking on the BACK button.

Nil return can be filed by you if you have not made any Outward supplies (sale) and have NOT received any goods/ services (purchase) and do not have any tax liability.

To file Nil return:

1. Select Yes for option A.

2. Click the NEXT button.

3. Preview draft GSTR 3B

4. File GSTR 3B using EVC/DSC

5. Download Filed Return.

# Step 6: 

> The GSTR-3B – Monthly Return page is displayed. Based on the selection made in previous page

# Step 7: 

To Enter Details in section

> 3.1 Details of outward Supplies and inward supplies liable to reverse charge

> 3.2 Enter details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders and taxes

> 4 To provide details of eligible ITC claimed

5 Exempt, nil, and Non-GST inward supplies

> 5.1 Interest and Late Fees

A success message is displayed on the top of the page that the last save request has been processed successfully. The taxpayer is advised to save if he wants to exit after partially entering the data anytime while filing Form GSTR-3B.

PREVIEW DRAFT GSTR 3B

Click the PREVIEW DRAFT GSTR 3B button to view the summary page of GSTR 3B for your review. This button will download the draft Summary page of your GSTR 3B for your review. It is recommended that you download this Summary page and review the entries made in different sections with patients before proceeding with the payment.  The PDF file generated would bear watermark of the draft as the liabilities are yet to be offset.

# Step 8: 

> Click the PROCEED TO PAYMENT button

The cash available as on date and ITC available (considering ITC of current tax period) are shown in below table.

Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.

Note:

  • System auto-populates “Tax to be paid through ITC” fields with optimum utilization amounts based on provisions of the law relating to credit utilisation. However, you may edit the ITC utilization. As you change ITC utilization, the cash to be paid will also get changed.

  • Tax liabilities as declared in the return along with the credits gets updated in the ledgers and reflected in the “Tax payable” column of the payment section. Credits get updated in the credit ledger and the updated balance is available and can be seen while hovering on the said headings of credit in the payment section.

# Step 9: 

Click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities or to claim credit in case of no liabilities.

Note:

  • In case, you want to make changes to any details in any of the sections in the previous page, you can go back to the previous page and make the changes after clicking the BACK button. Once you click the MAKE PAYMENT/POST CREDIT TO LEDGER button and pay off the liabilities, you cannot go back and make any changes to the Form GSTR-3B.

  • On click of MAKE PAYMENT/POST CREDIT TO LEDGER button, GST Portal will check the available Cash ledger balance.

  • Once you click the MAKE PAYMENT/POST CREDIT TO LEDGER button and pay off the liabilities, you cannot make any changes to the Form GSTR-3B.

  • You can click the PREVIEW DRAFT GSTR-3B button to view the summary page of GSTR-3B for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before making payments.

Create Challan: In case of insufficient balance, “You do not have sufficient balance in Electronic Cash Ledger. Do you want to Create challan?” pop-up message is displayed. Click the YES button.

# Step 10: 

Click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities or to claim credit in case of no liabilities.

Once the payment is done 

Click the PROCEED TO FILE button.

FILE GSTR-3B WITH DSC or FILE GSTR-3B WITH EVC button

Using SAVE MY GST Software:- 

GSTR 3B can be filed from the returns section of the SAVE MY GST Portal. In the post-login mode, you can access it by going to GSTR>Services > Returns. After selecting the financial year and tax period, GSTR 3B, if applicable, in the given period will be displayed.

> If you create Invoices on SavemyGST (FREE), then the software can auto-populated your GSTR 3B. Only you can need to review it and file.

> If you have your/your client’s invoice details in Excel or other ERP
○ Enter this data in SavemyGST’s Excel Templates
○ Upload Excel in to SavemyGST Software
○ We will automatically calculate the GSTR-3B Final values & File GSTR-3B

 

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