GST Return 3B Filing Training, GST Return Filing,GSRT3B

GSTR-3B return training, Login and Navigate to GSTR-3B Monthly Return, Filing for GSTR-3B, Payment of Tax, File GSTR-3B, GSTR-3B submitted, GSTR-3B filed.

GSTR-3B Return, Creation, Submission, Payment of Taxes & Filing of Return

How can I create, submit, pay taxes and file GSTR-3B return?
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:
Taxpayer has to submit 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.

To create, submit, pay taxes and file GSTR-3B return, perform the following steps:
1. Login and Navigate to GSTR-3B – Monthly Return page
2. Enter Details in Section - 3.1 Tax on outward and reverse charge inward supplies
3. Enter Details in Section - 3.2 Inter-state supplies
4. Enter ITC Details in Section - 4. Eligible ITC
5. Enter Details in Section - 5. Exempt, nil and Non GST inward supplies
6. Enter Details in Section - 5.1 Interest and Late Fee
7. Preview and Initiate Filing for GSTR-3B
8. Enter Payment Details in Section - 6. Payment of Tax
9. File GSTR-3B
10. Download Filed Return

Filing for GSTR-3B, Payment of Tax, File GSTR-3B, GSTR-3B submitted, GSTR-3B filed

Login and Navigate to GSTR-3B – Monthly Return page
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command.
4. 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.
5. Click the SEARCH button.
6. 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 GSTR-3B tile, click the PREPARE ONLINE button.
Note: The due date for filing GSTR-3B is displayed on this page.
The GSTR-3B – Monthly Return page is displayed.
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:
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.
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.
4. Eligible ITC : To provide summary details of Eligible ITC claimed, ITC Reversals and Ineligible ITC.
5. Exempt, nil and Non GST inward supplies: To provide summary details of exempt, nil and Non GST inward supplies.
5.1 Interest and Late Fee: To provide summary details of Interest and Late fee payable.
6. Payment of Tax: To provide details of payment of taxes, interest and late fee. 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:
1. Click the 3.1 Tax on outward and reverse charge inward supplies tile.
2. Enter the Total Taxable value, Integrated Tax, Central Tax, State/UT Tax and Cess under respective nature of supplies column. In case of other outward supplies (Nil Rated, exempted ) and Non-GST outward supplies, the total taxable value imply the total values of such supplies, excluding taxes.
3. Click the CONFIRM button.
You will be directed to the GSTR-3B landing page and the 3.1 Tax on outward and reverse charge inward supplies tile

in GSTR-3B will reflect the added data in a summary form. The taxpayer is advised to click on SAVE GSTR-3B 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.

.

GSTR-3B return, Login and Navigate to GSTR-3B Monthly Return, Filing for GSTR-3B training

To provide details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders and taxes thereon, perform the following steps:
1. Click the 3.2 Inter-State supplies tile.GSTR-3B return, Login and Navigate to GSTR-3B Monthly Return, Filing for GSTR-3B
Supplies made to Unregistered Persons
2. In the section Supplies made to Unregistered Persons, from the Place of Supply (State/UT) drop-down list, select the place of supply.
3. In the Total Taxable Value field, enter the total taxable value for each State/UT.
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.
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. Supplies made to Composition Taxable Persons
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.
3. In the Total Taxable Value field, enter the total taxable value for each State/UT.
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.
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.
2. In the section Supplies made to UIN holders, from the Place of Supply (State/UT) drop-down list, select the place of supply.
3. In the Total Taxable Value field, enter the total taxable value for each State/UT.
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.
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.
6. Once all details are added, click the CONFIRM button.
You will be directed to the GSTR-3B landing page and the 3.2 Inter-State supplies tile in 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 GSTR-3B 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.
Eligible ITC

GSTR-3B landing page, Eligible ITC,GST inward supplies, SAVE GSTR-3B button

To provide details of eligible ITC claimed, perform the following steps:
1. Click the 4. Eligible ITC tile.
2. Enter the Integrated Tax, Central Tax, State/UT Tax and Cess vales under respective ITC claimed/ ITC reversed/ Ineligible ITC heads.
3. Click the CONFIRM button.
You will be directed to the GSTR-3B landing page and the 4. Eligible ITC tile in 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 GSTR-3B 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.
Exempt, nil and Non GST inward supplies

GSTR-3B nil return, GST nil monthly return, monthly gst 3b nil return training

To add values of exempt, Nil and Non GST inward supplies, perform the following steps:
1. Click the 5. Exempt, nil and Non GST inward supplies tile.
2. Enter the Inter-state and Intra-state supplies under respective Nature of Supplies head.
3. Click the CONFIRM button.
You will be directed to the GSTR-3B landing page and the 5. Exempt, nil and Non GST inward supplies tile in GSTR-
3B will reflect the total value of Inter-state and Intra-state supplies. The taxpayer is advised to click on SAVE GSTR-3B 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.
Interest and Late Fee

GSTR 3B Interest and Late fee, GST Date of Filing , GST Due date of Filing, RESET GSTR3B button, resubmit the GSTR-3B, GSTR-3B is submitted successfully.

To add details of the Interest and Late fee payable, perform the following steps:
1. Click the 5.1 Interest and Late Fee tile.
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.
Note: Late fee for the month includes previous month’s late fee charged due to delay in filing of return. The calculation is:
[Date of Filing – (Date of Submission or Due date of Filing, whichever is later)] * 100/day * per Act (CGST/SGST).
3. Click the CONFIRM button.
You will be directed to the GSTR-3B landing page and the 5.1 Interest and Late Fee tile in GSTR-3B total value of Integrated Tax, Central Tax, State/UT Tax and Cess. The taxpayer is advised to click on SAVE GSTR-3B 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.
7. Once all details are added, click the SAVE GSTR3B button at the bottom of the page to save the GSTR-3B details.
A success message is displayed on the top of the page that the data has been added successfully. The taxpayer is advised to save if he wants to exit after partially entering the data. Once all the details are saved, INITIATE FILING button at the bottom of the page is enabled.
Preview and Initiate Filing for GSTR-3B
1. Scroll down the page and click the PREVIEW button to download the summary page of GSTR-3B for your review.
2. Click the INITIATE FILING button. The summary of GSTR-3B is displayed. The table displayed is the summary of information filled by you in the form. If it is incorrect, you can click the CANCEL button and edit the information in the relevant section of the form.
Note: Once you click INITIATE FILING button, your GSTR-3B will be submitted and respective liabilities/ input credits will be reflected in the respective ledgers. You will NOT be able to make any further modifications.
3. A message is displayed at the top of the page that the GSTR-3B is submitted successfully.
Once you submit the data, data is frozen. The ITC and Liability ledger will get updated on submission.
Click the Refresh button and Status of the GSR-3B is changed to Submitted.
Note: Scroll down the page. The “Payment of Tax” tile and RESET GSTR3B button is enabled only after successful submission of the return.
In case you want to reset the GSTR-3B after filing is initiated, click the RESET GSTR3B button.
Click the YES button.
Note: In case you reset the GSTR3B, entries posted in the Electronic Liability Register will be deleted and the ITC of this return integrated with the Electronic Credit Ledger will be reversed.
A success message is displayed. Click the OK button. You can resubmit the GSTR-3B.
Payment of Tax

File GSTR-3B, offset tax liability, CHECK LEDGER BALANCE

To pay the taxes and offset the liability, perform the following steps:

1. Click the 6. Payment of Tax tile.
Note: 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.
2. Click the CHECK LEDGER BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess. The functionality enables the taxpayers to check the balance before making the payment for the respective minor heads.
The Check Ledger Balance page is displayed. The page lists the minor head wise balance available as ITC and Cash Balance. Click the OK button to go back to previous page. 3. 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: If there is no/ less balance in Electronic Cash Ledger, create Challan make payment to update the balance in Electronic Cash Ledger. Click here to refer the FAQs and User Manual on Making Payment.
While providing the inputs please ensure the utilization principles for credit are well adhered otherwise system won’t allow for offset of liability.
4. Click the UTILIZE ITC/CASH button to pay off the liabilities.
Note: Partial payment is not allowed.
A confirmation message is displayed. Click the OK button.
File GSTR-3B

1. Select the checkbox for declaration.
2. From the Authorised Signatory drop-down list, select the authorized signatory.
3. Click the FILE GSTR-3B WITH DSC or FILE GSTR-3B WITH EVC button.

FILE GSTR-3B WITH DSC, how to file gst return 3b with digital signature:

a. Click the PROCEED button.
b. Select the certificate and click the SIGN button.

FILE GSTR-3B WITH EVC, GSTR-3B is changed to Filed, GST Portal www.gst.gov.in:

a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
4. The success message is displayed. Click the OK button.
5. The status of GSTR-3B is changed to Filed.

GST Return Filing, Download Filed Return

1. Click the DOWNLOAD FILED RETURN button to download the filed return.
Scroll down the page and click the Back button.
6. The File Returns page is displayed. Select the Financial Year & GST Return Filing Period (Month) for which you want to view the return from the drop-down list.
7. Click the SEARCH button.

Status of the GSTR-3B return changes to "Filed". You can click the VIEW GSRT3B button to view the GSRT3B return.

Status of the GSTR-3B is Submitted if GSTR-3B is submitted and not filed.

GSTR-3B Return training, GST Filing of Return training, Tax on outward and reverse charge inward supplies, Inter-state supplies, Eligible ITC, Exempt, nil and Non GST inward supplies