Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
Note:
- Taxpayer has to file Form GSTR-3B even if there is no business activity. (Nil Return).
- Amendment of Form GSTR-3B is not allowed.
- For the taxpayers who have opted to file Form GSTR-1 or GSTR-2B on monthly or quarterly frequency, the system generated GSTR-3B will be generated and will be available on their GSTR-3B dashboard page after Form GSTR-1 has been and/or Form GSTR-2B has been generated.
To create, save, pay taxes and file Form GSTR-3B return, perform the following steps each of which is discussed in the succeeding para of this article.
- Login and Navigate to Form GSTR-3B – Monthly Return page
- Enter Details in Section – 3.1 Tax on outward and reverse charge inward supplies
- Enter Details in Section – 3.2 Inter-state supplies
- Enter ITC Details in Section – 4. Eligible ITC
- Enter Details in Section – 5. Exempt, nil and Non GST inward supplies
- Enter Details in Section – 5.1 Interest and Late Fee
- Preview Draft Form GSTR-3B
- Enter Payment Details in Section – 6.1 Payment of Tax
- Create Challan
- File Form GSTR-3B
- Download Filed Return
- View Return Status
Step 1: Login and Navigate to Form GSTR-3B – Monthly Return page
1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials.
Note:
- The Returns Calendar for 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. To view the steps to change returns filing preference, click here.
2. 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.
Note: In case you are a Quarterly return filer, you are required to file Form GSTR-3B for the last month of the quarter. Form GSTR-3B tile will not be available, if you select M1 or M2 of quarter, in such a case.
3. 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 Form GSTR-3B tile, click the PREPARE ONLINE button.
4. 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 Form GSTR-3B will be visible. You may go back to previous screen by clicking on BACK button.
Note: In case of auto-population from Form GSTR-1 or Form GSTR-2B, only the first question will be displayed in the questionnaire page.
To file Nil return:
Nil return can be filed by you if you have not made any outward supply (commonly known as sale) and have NOT received (commonly known as purchase) any goods/ services and do not have any tax liability.
1. Select Yes for option A. Click the NEXT button.
2. Preview Draft GSTR-3B (Discussed subsequently in the article)
3. File GSTR-3B (Discussed subsequently in the article)
4. Download Filed Return (Discussed subsequently in the article)
5. The Advisory page is displayed. This page displays the details of table 3 and 4 auto-populated from Form GSTR-1 in Form GSTR-3B. Click the CLOSE button.
6. The Form GSTR-3B – Monthly Return page is displayed. Click the SYSTEM GENERATED GSTR-3B button to download and view system-computed details from Forms GSTR-1 & GSTR-2B (monthly or quarterly) in Form GSTR-3B.
Note: Based on the selection made in previous page, applicable tiles will be visible to you for providing the details.
Note:
- You can click the SYSTEM GENERATED GSTR-3B to view system-computed details from Forms GSTR-1 & GSTR-2B in Form GSTR-3B.
- The values that are auto-populated in System Generated GSTR-3B is for the assistance of taxpayers. However, taxpayers have to ensure the correctness of the values being reported and filed in GSTR-3B in all respects. Consequently, the auto-populated values can be edited by the taxpayers, if required. However, the taxpayers can continue their filing with the edited values, and system will not restrict the same.
Note: If you have opted to file both GSTR-1 and GSTR-3B at quarterly frequency and has filed GSTR-1 and opted to/ out to file IFF for first two months of the quarter, the details in PDF are generated on month-wise basis.
There will be several tiles representing Tables to enter relevant details. Click on the tile names to provide requisite details, for the relevant tax period:
7. 3.1 Tax on outward and reverse charge inward supplies: To provide summary details of outward supplies and inward supplies liable to reverse charge and tax liability thereon.
8. 3.2 Inter-state supplies: To provide details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders and tax thereon.
9. 4. Eligible ITC: To provide summary details of Eligible ITC claimed, ITC Reversals and Ineligible ITC.
10. 5. Exempt, nil and Non GST inward supplies: To provide summary details of exempt, nil and Non GST inward supplies.
11. 5.1 Interest and Late Fee: To provide summary details of Interest and Late fee payable.
12. 6. Payment of Tax: To provide details of payment of taxes, interest and late fee.
Step 2: Enter Details in Section – 3.1 of GSTR-3B : Tax on outward and reverse charge inward supplies
To provide details of outward supplies and inward supplies liable to reverse charge, perform the following steps:
7.1. In Table 3.1(a,b,c,e) the details are auto-drafted from Form GSTR-1 in Form GSTR-3B. Whereas in table 3.1(d) the details are auto-drafted from Form GSTR-2B. Click the 3.1 Tax on outward and reverse charge inward supplies tile to view the auto-drafted details. You can also add/ modify the details in Table 3.1(a,b,c,d,e) if required.
7.2. Click the OK button.
7.3. Click the CONFIRM button.
Note: In case you have made any variance to the auto-drafted details from Forms GSTR-1 & GSTR-2B in below tables of Form GSTR-3B:
• 3.1 (a,b,c,e) – only downward
• 3.1 (d) – only downward
• 3.2 – downward
• Table 4A – upward (more than 5%)
• Table 4B – Downward (more than 0%)
Then the field(s) edited will be highlighted in red color and warning message is displayed. You can check for the System Computed amount and amount entered by you by hovering over the box.
7.4. You will be directed to the Form GSTR-3B landing page and the 3.1 Tax on outward and reverse charge inward supplies tile in Form GSTR-3B will reflect the added data in a summary form. The taxpayer is advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the filing.
Step 3: Enter Details in Section – 3.2 Inter-state supplies
To provide details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders and taxes thereon, perform the following steps:
8.1. In Table 3.2 Inter-State supplies the details are auto-drafted from Form GSTR-1. You can add/ modify the auto-drafted details if required. In case the edited details are in downward variance, then such fields will be highlighted in red color. Click the 3.2 Inter-State supplies tile to add/ modify the auto-drafted details.
Supplies made to Unregistered Persons
8.2. In the section Supplies made to Unregistered Persons, from the Place of Supply (State/UT) drop-down list, select the place of supply.
8.3. In the Total Taxable Value field, enter the total taxable value for each State/UT.
8.4. In the Amount of Integrated Tax field, enter the amount of integrated tax. Please ensure that the integrated tax amount provided here do not exceed the integrated tax liability declared at (a) row in Table-3.1. Only integrated tax amount has to be declared, cess amount is not required to be mentioned.
8.5. Click the ADD button to provide details of such supplies for another State. Delete the row if nothing is to be reported after clicking ADD button.
Note: Select the checkbox and click the REMOVE button to remove the data added. The system will accept only one entry for each place of supply. The details of tax paid on exports may not be entered here.
Supplies made to Composition Taxable Persons
8.2. In the section Supplies made to Composition Taxable Persons, from the Place of Supply (State/UT) drop-down list, select the place of supply.
8.3. In the Total Taxable Value field, enter the total taxable value for each State/UT.
8.4. In the Amount of Integrated Tax field, enter the amount of integrated tax. Please ensure that the integrated tax amount provided here do not exceed the integrated tax liability declared at (a) row in Table-3.1. Only integrated tax amount has to be declared, cess amount is not required to be mentioned.
8.5. Click the ADD button to provide details of such supplies for another State.
Note: Select the checkbox and click the REMOVE button if you want to remove the data added. The system will accept only one entry for each place of supply. The details of tax paid on exports may not be entered here. The information regarding supplies to composition taxable persons has to be based on the information available with the taxpayer.
Supplies made to UIN holders
8.2. In the section Supplies made to UIN holders, from the Place of Supply (State/UT) drop-down list, select the place of supply.
8.3. In the Total Taxable Value field, enter the total taxable value for each State/UT.
8.4. In the Amount of Integrated Tax field, enter the amount of integrated tax. Please ensure that the integrated tax amount provided here do not exceed the integrated tax liability declared at (a) row in Table-3.1. Only integrated tax amount has to be declared, cess amount is not required to be mentioned.
8.5. Click the ADD button to provide details of such supplies for another state.
Note: Select the checkbox and click the REMOVE button to remove the data added. The system will accept only one entry for each place of supply. The details of tax paid on exports may not be entered here. The information regarding supplies to UIN holders has to be based on the information available with the taxpayer.
8.6. Once all details are added, click the CONFIRM button.
8.7. You will be directed to the Form GSTR-3B landing page and the 3.2 Inter-State supplies tile in Form GSTR-3B will reflect the total of taxable value and integrated tax as declared in the details table. The taxpayer is advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the Return filing process.
Step 4: Enter ITC Details in Section – 4. Eligible ITC
To provide details of eligible ITC claimed, perform the following steps:
9.1. Click the 4. Eligible ITC tile.
9.2. The details of ITC claimed/ ITC reversed in table 4A (1, 3, 4, 5) and 4B (2) are auto-drafted from Form GSTR-2B in Form GSTR-3B. In case you want to add/ modify the auto-drafted details, you can add/ modify the details if required. Click the CONFIRM button.
Note:
• If the data entered by you is in upward variance (5%) with the auto-populated data in table 4A, then such fields will be highlighted in red color.
• If the data entered by you is in downward variance (0%) with the auto-populated data in table 4B, then such fields will be highlighted in red color.
A sample screenshot is added below for reference.
9.3. You will be directed to the Form GSTR-3B landing page and the 4. Eligible ITC tile in Form GSTR-3B will reflect the total value of Integrated Tax, Central Tax, State/UT Tax and Cess net ITCs. The taxpayer is advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the filing.
Step 5: Enter Details in Section – 5. Exempt, nil and Non GST inward supplies
To add values of exempt, Nil and Non GST inward supplies, perform the following steps:
10.1. Click the 5. Exempt, nil and Non GST inward supplies tile.
10.2. Enter the Inter-state and Intra-state supplies under respective Nature of Supplies head. Click the CONFIRM button.
10.3. You will be directed to the Form GSTR-3B landing page and the 5. Exempt, nil and Non GST inward supplies tile in Form GSTR-3B will reflect the total value of Inter-state and Intra-state supplies. The taxpayer is advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the filing.
Step 6: Enter Details in Section – 5.1 Interest and Late Fee
To add details of the Interest and Late fee payable, perform the following steps:
11.1. Click the 5.1 Interest and Late Fee tile.
11.2. Select the checkbox for declaration in case you wish to declare any interest liabilities. Enter the Integrated Tax, Central Tax, State/UT Tax and Cess under Interest and Late fee heads. The late fee would be system computed based on the number of days elapsed after the due date of filing. Click the CONFIRM button.
11.3. You will be directed to the Form GSTR-3B landing page and the 5.1 Interest and Late Fee tile in Form GSTR-3B total value of Integrated Tax, Central Tax, State/UT Tax and Cess. The taxpayer is advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the filing.
12. Once all details are added, click the SAVE GSTR3B button at the bottom of the page to save the Form GSTR-3B details.
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.
Step 7:Preview Draft Form GSTR-3B
13. Scroll down the page and click the PREVIEW DRAFT GSTR-3B button to view the summary page of Form GSTR-3B for your review. This button will download the draft Summary page of your Form GSTR-3B for your review. It is recommended that you download this Summary page and review the entries made in different sections with patience before proceeding with the payment. The PDF file generated would bear watermark of draft as the liabilities are yet to be offset.
14. The PDF is displayed.
Step 8: Enter Payment Details in Section – 6.1 Payment of Tax
To pay the taxes and offset the liability, perform the following steps:
15. Click the PROCEED TO PAYMENT button.
Note: In case you are a Quarterly return filer, you can view the payments made during the quarter using the PAYMENT MADE IN QUARTER button.
Clicking the PAYMENT MADE IN QUARTER button displays the payment details in the following format.
16. The cash available as on date and ITC available (considering ITC of current tax period) are shown in below table.
16.1. Use the scroll bar to move to the right to view the Credit Ledger Balance.
17. 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 utilization. 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.
Scenario 1: If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities
If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, available cash balance is utilized from the Electronic Cash Ledger and additional cash required for paying liability is being reflected in the last column of the Table (Addition cash required). You may create challan for that additional cash directly by clicking on the CREATE CHALLAN button.
17.1. Use the scroll bar to move to the right to view the additional cash required for paying liability.
Scenario 2: If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities
If available cash balance in Electronic Cash Ledger is more than the amount required to offset the liabilities, no additional cash is required for paying liability and zero amount is being reflected in the last column of the Table (Addition cash required). You can click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities.
Scenario 3: If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities, but due to ITC utilization principle, you cannot offset the liabilities
If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities, but due to ITC utilization principle, you cannot offset the liabilities. In that case, additional cash required for paying liability is being reflected in the last column of the Table (Addition cash required). You may create challan for that additional cash directly by clicking on the CREATE CHALLAN button.
17.1. Use the scroll bar to move to the right to view the additional cash required for paying liability.
18. 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 Form 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.
Step 9 : Create Challan
19. 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.
20. The Create Challan page is displayed.
Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit the amount.
21. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS. Click the GENERATE CHALLAN button. The Challan is generated.
Note:
In case of Net Banking: You will be directed to the Net Banking page of the selected Bank. The payment amount is shown at the Bank’s website. If you want to change the amount, abort the transaction and create a new challan.
In case of successful payment, you will be re-directed to the GST Portal where the transaction status will be displayed.
In case of Over the Counter:
Take a print out of the Challan and visit the selected Bank. Pay using Cash/ Cheque/ Demand Draft within the Challan’s validity period. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
In case of NEFT/ RTGS:
Take a print out of the Challan and visit the selected Bank. Mandate form will be generated simultaneously. Pay using Cheque through your account with the selected Bank/ Branch. You can also pay using the account debit facility. The transaction will be processed by the Bank and RBI shall confirm the same within <2 hours>. Status of the payment will be updated on the GST Portal after confirmation from the Bank.
Click here to refer the FAQs and User Manual on Making Payment.
22. Once the payment is done, a confirmation message is displayed. Click the YES button.
Step 10: File GSTR-3B
23. Click the PROCEED TO FILE button.
24. Select the checkbox for declaration. From the Authorised Signatory drop-down list, select the authorized signatory. Click the FILE GSTR-3B WITH DSC or FILE GSTR-3B WITH EVC button.
24.1. FILE GSTR-3B WITH DSC:
a. Click the PROCEED button.
b. Select the certificate and click the SIGN button.
24.2. FILE GSTR-3B WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
25. The success message is displayed. Click the OK button.
26. The status of Form GSTR-3B is changed to Filed.
Step 11: Download Filed Return
27. Click the DOWNLOAD FILED GSTR-3B button to download the filed return.
The PDF file generated would now bear watermark of final Form GSTR-3B.
Step 12: View Return Status
28. Click the Back button.
29. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view the return from the drop-down list.
30. Click the SEARCH button.
31. Status of the Form GSTR-3B return changes to “Filed”. You can click the VIEW GSRT3B button to view the Form GSTR-3B return.
Source: GST Portal
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