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

1

Return Dash board

2

Details to be filled in GSTR-3B

GSTR-3B

3.1 Details of outward supply

outward supply

Details under 3.2 of GSTR-3B

GSTR-3B 2

Details under 3.2 of GSTR-3B- Supplies to Unregistered person

Unregistered person

Select place of supply

place of supply

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3.2-Supplies made to Composition taxable person

Composition taxable person

4.Eligible ITC

ITC

5.Value of exempt, nil rated and Non-GST inward supplies

Non-GST inward supplies

5.1 Interest and Late fee payable

Late fee payable

6. Payment

Payment

Steps involved in payment

Steps

Navigation path from the GSTN login

GSTN login

Create Challan

Create Challan

Over the counter

Over the counter

NEFT/RTGS Payment

NEFT

Creating challan without login

GSTN Home page

Home page

Create challan page

Create challan page

Download PPT on GSTR-3B Return filing

By B.Venkateswaran, IRS, CBEC

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (4849)
Type : Articles (14571)
Tags : goods and services tax (3412) GST (3001)

7 responses to “PPT on Online Filing of GSTR-3B”

  1. Sankari Krishnan says:

    Very useful presentation.

  2. Jagirdar Jayapraksh says:

    Excellent…….Thanks

  3. KISHORE says:

    Very Nice sir, Thanks for your Presentation

  4. Gopalakrishnan M says:

    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?

  5. RAMESH SATHE says:

    OK THANKS

  6. Jagdish says:

    Sir very useful
    Also please upload how to upload TRAN1 And TRAN2

  7. Sekhr says:

    Nice presentation, explains to everyone easyly. Keep presenting all the forms , which will be helpful to GSTINs

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