Form GSTR-3B Return Filing Procedure

Return Filing Procedure – Filing Form GSTR-3B – Monthly and Quarterly Return by Normal Taxpayer

How can I create, save, pay taxes and file Form GSTR-3B return?

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.

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.

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.

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 of FORM GSTR 3B as applicable to you. Click the NEXT button. Based on your answers, relevant tables of FORM GSTR-3B will be visible on the next screen. 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.

5. To file Non-Nil return: The System Generated Summary for GSTR-3B is displayed. This page displays the details of GSTR-3B table, Source Form, Form Status, Summary Status and advisory. Click the CLOSE button to view FORM GSTR-3B – Monthly Return page.

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.
• 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.
• The auto-populated values can be edited by the taxpayers, if required. The taxpayers can continue their filing with the
  edited values, and system will not restrict the same.

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:

a. 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.

b. 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.

c. 4. Eligible ITC: To provide summary details of Eligible ITC claimed, ITC Reversals and Ineligible ITC.

d. 5. Exempt, nil and Non-GST inward supplies: To provide summary details of exempt, nil and Non-GST inward supplies.

e. 5.1 Interest and Late Fee: To provide summary details of Interest and Late fee payable.

f. 6. Payment of Tax: To provide details of payment of taxes, interest and late fee.

Enter Details in Section – 3.1 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 changes 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 a 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.

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.

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.

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.

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.

Note: You are advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if you want to exit at this stage and come back later to complete the filing.

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 relevant entries of FORM GSTR-2B. Other reversals would be required to be done by the taxpayer on his own. 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 and updated tile on dashboard will be in red color as well.
• 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 and updated tile on dashboard will be in red color as well.

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.

Note: You are advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if you want to exit at this stage and come back later to complete the filing.

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 Intrastate supplies.

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.

Note: You are advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if you want 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.

12.1 A success message is displayed after sometime on the top of the page that the last save request has been processed successfully.

Note: You are advised to save if you want to exit after partially entering the data anytime while filing FORM GSTR-3B.

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.

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.

16. The cash available as on date and ITC available (considering ITC of current tax period) are shown to the taxpayer.

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.

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.

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.

File GSTR-3B:

22. Click the PROCEED TO FILE button.

23. 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.

23.1. FILE GSTR-3B WITH DSC:

a. Click the PROCEED button.

b. Select the certificate and click the SIGN button.

23.2. 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.

24. The success message is displayed. Click the OK button.

25. The status of FORM GSTR-3B is changed to Filed.

Download Filed Return:

26. Taxpayer has the option to download the filed return and also view the same.

27. FORM GSTR-3B can be filed as a nil return if there are no outward supplies as well as liability (including reverse charge liability) in the month, for which the return is being filed for. This form can be filed nil, in both online mode and in offline mode (by SMS).

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(Republished with Amendment as on 16.11.2023 – Source- CBEC)