GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner
A normal taxpayer is required to file GSTR-1, 2, & 3 returns 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 and subsequently if there is any discrepancy between the system generated 3B and earlier filed 3B the taxpayer will have to pay additional tax, liability and other dues.
All normal taxpayers and casual taxpayers are required to file the GSTR-3B every time there is an extension of due dates of filing for GSTR-1 and GSTR-2.
GSTR-3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR-3B, (if applicable), in the given period will be displayed.
Specified Due dates for filing of GSTR-3B, 1, & 2 will be notified by the Commissioner for every situation separately.
For the first two months of GST rollout (July and August, 2017), below are the notified due dates for filing of the statements.
No, all the details in GSTR-3B will be self declared in summary manner and the taxes will be paid based on the table 6 of GSTR-3B (refer to the Rules as available on the GST Council or CBEC website, applicable for GSTR-3B Form).
No, all the details in GSTR-3B will be declared in a consolidated manner by the taxpayer and the taxes will be paid based on the table 6 of GSTR-3B, after submitting the return (refer to the CGST/SGST Rules available on the GST council or CBEC website applicable for GSTR-3B Form).
Upon generation of GSTR-3, if liabilities are different from those declared in GSTR-3B, the system will update the delta (difference) between GSTR-3B and GSTR-3 automatically.
Note: In case of an upward revision of liabilities, you will be liable to pay differential tax along with interest on the (differential) amount.
Like for filing of GSTR-1, 2 and 3, GSTR-3B is also mandatory to be filed by all normal and casual tax payers, even if there is no business in the particular tax period.
No, to ensure that the furnished data is saved in a partially complete GSTR-3B, a tax payer is required to click on Save GSTR-3B before closing the form.
Check the validity of your registration in your Registration Certificate. You can file Returns for period for which Registration is effective.
GSTR-3B once filed cannot be revised. Adjustments, if any, has to be done subsequently when you file GSTR-1, 2 & 3 for the same tax period.
After adding details in various section of the GSTR3B, scroll down the page and click the PREVIEW button to preview before submitting GSTR-3B.
The summary of GSTR-3B will be displayed in a PDF. If it is incorrect, you can edit the information in the relevant section of the form or else you can click the INITIATE FILING button.
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 are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in table 4.
You can enter details of outward exempt/ nil rated/ non GST inward supplies in table 3.1(c) and 3.1(e) Exempt, nil and Non GST outward supplies.
You can file nil GSTR-3B by submitting the return without entering any data and affixing the applicable signature.
In case you want to reset the GSTR-3B after filing is initiated, click the RESET GSTR3B button. You can reset GSTR-3B only before offsetting the liabilities. If you have already offset the liabilities, you cannot reset GSTR-3B.