CA Pratik Anand
The first return of GST is here and is due for filing is 20th of August, 2017. Most of the registered persons still haven’t filed the Return GSTR-3B.
Here are some points you need to remember for filing the first GST Return GSTR-3B.
1) It is Mandatory to file GSTR-3B and there is no exemption from filing GSTR-3B even if you have not carried on any business in the month of July’2017. NIL GSTR-3B is also to be filed mandatorily.
2) GSTR-3B is the provisional return for the month of July’2017. Therefore all dealers who are required to file monthly returns under the GST Regime are required to file GSTR-3B.
Composition dealers are required to file quarterly returns therefore dealers who have opted for composition scheme are not required to file GSTR-3B.
3) GSTR-3B is not the final return for the month of July’2017 this is only a provisional return. GSTR-1, GSTR-2, GSTR-3 for July’2017 are still required to be filed.
4) GSTR-3B cannot be revised. Any revision in the figures for July’2017 has to be done through GSTR-1, 2 and 3 to be filed later on.
5) Any taxes due for July’2017 have to be paid before filing GSTR-3B.
6) If there is any change in the figures at the time of filing forms GSTR-1,2 & 3 and if there is excess tax payable then the same will have to be paid with interest before filing GSTR-3 due in September.
7) If your input credits are more than your output in GSTR-3B then you need not pay any taxes before filing this return. However, it is to be noted that no refund can be claimed in form GSTR-3B and excess credit will be credited to the ITC Ledger.
8) A very important point to remember about filing GSTR-3B is that the transitional credits available from the previous VAT/Service Tax/Excise regimes will not be available for credit and use in GSTR-3B. Any such credits have to be shown by filing form TRAN-1 and will be available for use only after filing TRAN-1.
9) GSTR-3B is a simplified return where only total figures of purchases, sales input tax credits and payments are to be entered. Individual entries for each sale invoice are not to be entered in this return.
10) GSTR-3B is to be filed from the period from which the registration is taken by the supplier. Therefore, if you have taken registration in the month of August’2017 the option for filing GSTR-3B for July’2017 will not be available and the no GSTR-3B is to be filed for July’2017.
11) GSTR-3B is to be filed through online mode on the GST Portal gst.gov.in
12) Following details are to be shown in the return GSTR-3B.
| 1 | GSTIN number of Registered Person |
| 2 | Legal name of Registered Person |
| 3.1 | Summary of Outward Supply & Inward Supply under Reverse Charge |
| 3.2 | Bifurcation of Inter-state outward supplies as follows: a) To unregistered Person b) To Composite taxable Person c) To UIN Holders |
| 4 | Summary of eligible ITC available and the ITC to be reversed and ITC which is ineligible bifurcated into IGST, CGST & SGST/UTSGT and Cess |
| 5 | Summary of Exempted, Nil rated and Non GST inward supplies |
| 5.1 | Interest and late fees payable |
| 6 | Details of payment of tax, which includes Category wise tax payable, ITC availed , TDS credit and Tax paid in cash along with interest and late fees (Though it is not applicable for initial 2 return) |
| 7 | Summary of tax category wise TDS/TCS credit |
13) Remember the order for set-off eligible ITC. ITC of IGST, CGST and SGST must be set-off from themselves (intra-head) first before being set-off inter-head. Remember that GST and SGST cannot be set-off against each other.
14) Any amounts to be paid on reverse charges have also be shown and paid in GSTR-3B also. Please remember that amount payable under reverse charges will not be available to be paid by utilising input credit. Amount payable on reverse charges will have to paid by cash.
15) GSTR-3B can be submitted through digital signatures or Electronic verification code except for Companies where it has to be filed by digital signatures.
(The author is the founder of youronlinefilings.com an online platform for filing income tax returns, company incorporation, accounting/bookkeeping, audits, Fema related compliances etc. He can be contacted at: [email protected] or [email protected] or Mobile: +91-9953199493)
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HI,
I missed a input credit of July’17 as july’17 was files as nil return and is there anyway to account that in the year 2018 ?
Dear sir,
please clarify the doubt about GST sales .Genarally sales is sale of land which is belongs to non GST outward supplies . The sale of land sales is not shown in the previous months returns GSTR-1 & 3B (i.e up to April ) .So please suggest me the alternative of How to show the sales and where should we show .
I have filed GSTR-3B for January 2018 today, unfortunately with an error in the SGST amount of ITC. Is there any way I can correct the amount?
Thanks,
John
if sales return is more then sales then can we show sales return in Input credit in Form 3B
IF MY SALES RETURN ARE MORE THAN SALES HOW TO SHOW IN GSTR3B PLEASE GUIDE
IF MY PURCHASE RETURN IS MORE THAN PURCHASE HOW TO SHOW IN GSTR3B PLEASE GUIDE
SIR, I HAVE SUBMITTED GSTR 3B FOR NOV 17 ON 20.12.17 BUT EVC FILED ON 27.12.17. DOES IT ATTRACTS ANY LATE FEES.
HOW TO FILL FORM 3B WHILE SALES RETURN IS MORE THAN SALES?
HOW TO FILL GSTR 3B WHILE SALES RETURN IS MORE THAN SALES AND PURCHASE RETURN IS MORE THAN PURHCASES?
how to Refund IGST payment paid for Supplied material SEZ unit same state
I have entered wrong figures in gstr 3b for july only submitted shown in window but I am not submit my return gstr 3b for aug 17 and liable for late fee per day if there is a way for rectification for gstr 3b because howlong I am waiting for gstr 3 ? and how much amount paying for late fee?
Dear sir we have submit july month 3B form, but while I submit 3.1 out ward supplies i.e.cgst 70505 and sgst 70505, eligible ITC paid cgst 40 685, sgst 40685, tax paid Rs. 59,640, but actual question is I have enter GSTR-1 B2B is 102342.14 CGST & IGST, that means I pay more tax i.e. 38668, now how can I re claim it advise me.
Is there any abatements on renting on immovable property??
Will I be able to file GSTR 1, 2 and 3 in the situation mentioned by me without filing GSTR 3B, but which is submitted.
Sir,
Our IGST Output – 342780
Our IGST Input – 227716
Our IGST Cash Ledger Balance – 171954
Excess Tax Paid is – 56890
We have entered the IGST Tax Paid in Cash as 171954 instead of 115064. Return is submitted. Now it is poping up a message as you cannot pay a tax liability which is more than “-56890” and not allowing to file the return. Kindly help.
I have submitted GSTR 3B but not filled as a huge amount of tax liabilities because i fill my outward supply figure in reverse charges. Can i file GSTR 1 without filling of 3B
n GSTR-3B I taken all amount are correct.but after click of submit button cess payable amount is missing.after click submit button no option to edit for missing amount.what i do for this.
reply must….
thank you
Dear Sir,
I have Propritership firm with GSTIN 09AHTPJ8555B1ZX
The july month tax is
CGST – 1794.00 Rs
SGST – 1794.00 Rs
Total – 3588.00 Rs
But while filling the Challan it is mistake by me and i fill IGST on the behalf of SGST.
I had submit the payments by internet.
Now what i should do, please help me.
Hi,
I submitted a wrong amount. Is there a way I can rectify this?
sir
In GSTR-3B I taken all amount are correct.but after click of submit button cess payable amount is missing.after click submit button no option to edit for missing amount.what i do for this.
reply must….
thank you
Your advice really valuable us for GST.knowledge
Thanks
How should one pay the taxes? Codes notified?
Pl clarify.
Sir, Please help to file my firm GSTR3B
My out details: 113798 CGST, 113798 SGST
My Input details: 105364 IGST, 89730 CGST and 89730 SGST.
In this case where I enter the details of CGST, SGST and IGST to offset liability
Dear sir one of my friend running sawing mill and his total t/o is around rs.10 lakh p.a and sale of saw dust is around rs.100000 p.a whether he is to cancell his gst rg or if he continue the business whether he is claim service below limit on his turnover of sawing or he has to pay tax @ 18% (he is IT payee)
I have been a service provider as Management Consultant and have migrated to GSTN also. I find that my total income per year could be less than 20 Lakhs. I wish to cancel my registration. I find that the option of cancellation is yet o be enabled. Coul you please advise me how to go about it. I do not want to collect GST, Remit it, file the returns etc. The service receiver agreed to pay on reverse charge basis as unregistered dealer.
Sir,
we are getting rental income 14 lac per month, should I have to file GSTR-3B return and which monthly return we have to file
please tell us.
thanks
Here I take and repeat the comment of CA Narendra Kothari. At the GST portal I have given output CGST & SGST figures as well as eligible ITC, but ITC not adjusted when SUBMITTED Return 3B. Challan, therefore, could not be made for payment of due payment of GST.
Anybody can help?
Thanks lot
HOW WE FIND THE HSN CODE OF PURCHASE FROM NON REGISTERED DEALER
Tax liability aaya hai mere ko
To pahala payment karu ka through create challan karake.
Dear sir
If i receive a freight bill from other state transpoter
Not charges gst on bill then our liablity to pay gst on
Behalf of transpoter i am create Reverse charges entry which tax will i deposit IGST OR SGST CGST
KNDLY HELP ME
DEAR SIR,
HOW TO ADJUST THE INPUT TAX CREDIT OF IGST,CGST AND SGST RECEIVED FROM SUPPLIER IN GSTR 3B
GST NO. 37AENPC5396L1ZV TO DAY I FILIED GSTR B3 I AM FILL PROMPTLY AS PER FORM AFTER COM,PLETE SEEN THE INPUT AND OUT TAX NOT FURNISED AND ALSO TURNOVERS ,
BUT ANY OFFICER COULD HERE HELP FOR PREPARING GSRT 3B THEIR SOME MISTAKE THEIR EXEMPTION PURCHASE NON TAX AND SALES ENTERED IN THE COLOMN AFTER WE SUBMIT FORM THEY SHOWN PAYABLE ACTUALY THE BOOKS OF A/C WAS EXCEE IPLEASE HELP ME HOW CAN I RECTFY THE REGARDS
At GST portal after entering eligible ITC, but the liability shown at portal is full not after adjusting Input Tax Credit ???
DEALER PAYING LORRY FREIGHT (GTA)– ATTRACT 5% GST ON RCM— FOR THE MONTH OF JULY 2017—- GSTR-3B—CAN WE TAKE SAME INPUT TAX CREDIT— FIRST CREATE LIABILITY ON R.C.M— FILED NUMBER 3(1)(d) AND CAN GET CREDIT—ITC FILED NUMBER 4(A)(4) OF GSTR-3B—- HERE NET LIABILITY TO PAY PARTICULAR ON GTA — INWARD SUPPLY TO REVERSE CHARGE BECOME NIL.
Sir,
Please tell me late filling fee of returns. and Interest on late payment.
sir
The said very useful Thank you
there on column in gstr-3B the isd what is isd and other itc in next column what we input in which entry there ?
Please let me know the relevant rule that insists payment before filing 3B
Sir
Please let me know the relevant rule which insists tax payment before filing 3B
Sir
It will be helpful to know the relevant rule which insists tax payment before filing 3B
,All the confusion have been removed after reading your post on gstr3b,Thanks Pratik
pLEASE PROVIDE SERVICE PROVIDER TAX INVOICE FORMAT (HOUSE KEEPING & SECURITY SERVICES)
Dear Sir,
Please send GST INVOICE FORMAT FOR MANPOWER SUPPLY OF HOUSE KEEPING AND SECURITY SERVICES(FOR SERVICE PROVIDER)