Organisation : Goods and Services Tax
Facility : Filing of GSTR-3B Return
Applicable For : All Over India
Website : https://www.gst.gov.in/
Details Here : https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Create_and_Submit_GSTR3B.htm
Filing of GSTR-3B Return :
Creation, Submission, Payment of Taxes & Filing of GSTR-3B Return :
A normal taxpayer is required to file Form GSTR-1 & 2, GSTR-3 return for every tax period.
Related : GST View & Track e-filed Returns : www.statusin.in/34935.html
In case of extension of due dates for filing of GSTR-1 and GSTR-2, GSTR-3B needs to be filed by them (in addition to the GSTR-3 return), as and when notified by the government.
Note :
** Taxpayer has to submit GSTR-3B even if there is no business activity. (Nil Return).
** Mismatch report will not be generated based on GSTR-3B rather the same will be generated only after filing of GSTR-1, 2 and 3 for the applicable tax period.
** Amendment of GSTR-3B is not allowed.
Login and Navigate to GSTR-3B – Monthly Return page :
1. Access the gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials.
3. Click the Services > Returns > Returns Dashboard command.
4. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to file the return from the drop-down list.
5. Click the SEARCH button.
6. 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 GSTR-3B tile, click the PREPARE ONLINE button.
Note : The due date for filing GSTR-3B is displayed on this page.
The GSTR-3B – Monthly Return page is displayed. There will be several tiles representing Tables to enter relevant details.
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 :
1. Click the 3.1 Tax on outward and reverse charge inward supplies tile.
2. Enter the Total Taxable value, Integrated Tax, Central Tax, State/UT Tax and Cess under respective nature of supplies column. In case of other outward supplies (Nil Rated, exempted ) and Non-GST outward supplies, the total taxable value imply the total values of such supplies, excluding taxes.
3. Click the CONFIRM button. You will be directed to the GSTR-3B landing page and the 3.1 Tax on outward and reverse charge inward supplies tile in GSTR-3B will reflect the added data in a summary form.
The taxpayer is advised to click on SAVE GSTR-3B button at the bottom to save the data in the GST system, if he wants to exit at this stage and come back later to complete the filing.
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 :
1. Click the 3.2 Inter-State supplies tile. Supplies made to Unregistered Persons
2. In the section Supplies made to Unregistered Persons, from the Place of Supply (State/UT) drop-down list, select the place of supply.
3. In the Total Taxable Value field, enter the total taxable value for each State/UT.
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.
5. Click the ADD button to provide details of such supplies for another state.
Note : Select the checkbox and click the REMOVE button to remove the data added. The system will accept only one entry for each place of supply. The details of tax paid on exports may not be entered here.