Filing of GST-Returns
- All the returns are to be filed online.
- Returns can be filed using any of the following methods:
―1. GSTN portal (www.gst.gov.in )
―2. Offline utilities provided by GSTN
―3. GST Suvidha Providers (GSPs) – If you are already using the services of ERP providers such as Tally, SAP, Oracle etc., there is a high likelihood that these ERP providers would provide inbuilt solutions in the existing ERP system.
- This Presentation is filing of GSTR-3B return only.
- There is no offline utility.
- This return is prescribed at present only for the period July-2017 and August2017
| For July 2017 | For August 2017 | ||
| GSTR-3B | 20 th August-2017 | GSTR-3B | 20 th September 2017 |
| GSTR-1 | 5 th September 2017 | GSTR-1 | 20 th September 2017 |
| GSTR-2 | 10 th September-2017 | GSTR-2 | 25 th September 2017 |
Open Return dash board
Return Dash board
Details to be filled in GSTR-3B
3.1 Details of outward supply
Details under 3.2 of GSTR-3B
Details under 3.2 of GSTR-3B- Supplies to Unregistered person
Select place of supply
3.2-Supplies made to Composition taxable person
4.Eligible ITC
5.Value of exempt, nil rated and Non-GST inward supplies
5.1 Interest and Late fee payable
6. Payment
Steps involved in payment
Navigation path from the GSTN login
Create Challan
Over the counter
NEFT/RTGS Payment
Creating challan without login
GSTN Home page
Create challan page
Download PPT on GSTR-3B Return filing
By B.Venkateswaran, IRS, CBEC
Very useful presentation.
Excellent…….Thanks
Very Nice sir, Thanks for your Presentation
Excellent. But one query. Advance received for future supply, we should pay GST or not?
If it should be paid, which column we have to update?
OK THANKS
Sir very useful
Also please upload how to upload TRAN1 And TRAN2
Nice presentation, explains to everyone easyly. Keep presenting all the forms , which will be helpful to GSTINs