GSTR-3B application has been  simplified by the GSTN. Following are the key changes in GSTR-3B return filing form.

1. Tax Payment:In the revised version of the form, the public can see whether the tax liability is being paid by cash or credit in tax liability, before submitting the form. But in the earlier filling, a taxpayer was required to Submit the return to ascertain the tax liability amount. After submission, no changes were allowed.

2. Challan Generation:Now the challan gets prepared with cash amount required to be paid after taking into account the balance available in cash ledger and suggested utilization of ITC (Income Tax Credit) in the table, with a click of a button. Earlier, the challan had to be manually filled with the amount to be paid in cash. However, the taxpayers can make the edition in the credit amount to be utilized and not to use the credit amount filled by the system.

3. Download Facility of Draft Return:Earlier, there was not any downloading option to save details for offline re-checking. But now there is a new option available for public convenience where drafts return can be downloaded at any stage to verify the saved details offline.

4. Auto-fill of Tax Amount:This step is taken to save the time and reduces the error as taxpayers now either have to fill CGST or SGCT/UTGCT, other tax amounts will be auto-filled manually.

Features of Return Form GSTR-3B

  1. GSTR 3B to be filed mandatorily by all normally registered taxpayers
  2. Nil returns to be filed in case of no business. Recently, GSTN portal offers the simple and fast procedure to file GSTR 3B return. In the latest offering, the taxpayers who are filing nil returns are free from extensive filing details and will be forwarded to simple return form with minimum details. No extra tiles and details are required from this new functionality.
  3. Summary of information about sale and purchase, available input tax credit, tax payable, tax paid is to be furnished
  4. All input tax credit availed and utilised will be posted in the ITC ledger
  5. Unutilized ITC can be used in subsequent months
  6. While filling up form GSTR 3B, don’t forget to Save partially filled form by clicking save GSTR 3B button
  7. After pressing submit, no modification is possible therefore check the details carefully before pressing submit
  8. If form GST TRAN-1 is submitted Click Check balance button to view the balance available for credit under integrated tax, Central tax, State tax and Cess (including transitional credit also)

These persons not required to  submit GSTR 3B return form?

  • (ISD) input service distributor
  • Composition supplier
  • TDS deductor
  • TCS collector
  • OIDAR (online information data access and retrieval)

Total GST revenue to Government.

Month Approx Revenue
January 2018 86,318 crores
December 2017 86,703 crores
November 2017 80,808 crores
October 2017 83,346 crores
September 2017 92,150 crores
August 2017 91000 crores
July 2017 95,000 crores

Author Bio

Qualification: CA in Practice
Company: VMH & CO
Location: BANGALORE, Karnataka, IN
Member Since: 20 Jul 2017 | Total Posts: 23
We are giving consultation in Tax, GST , Audit & advisory . View Full Profile

My Published Posts

More Under Goods and Services Tax


  1. Natthu says:

    I want To Learn On GST Returns Study And How To Type Invoces , My business is Grain Merchants in our Krushi Mandi Sir . Kindly Guide my Self. N.D. Patil And Sons . 27AKSPP2666H1Zj

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

September 2021