Organization : Department of Commercial Taxes
Service Name : Creation and Submission of GSTR3B
Applicable State : Jharkhand
Country : India
Website : http://jharkhandcomtax.gov.in/home
Guidelines : https://www.statusin.in/uploads/36004-GSTR3B.pdf
Jharkhand Creation and Submission of GSTR3B
** A normal taxpayer is required to file GSTR 1, 2, & 3 returns for every tax period. In case of extension of due dates for filing of GSTR 1 and GSTR 2, GSTR 3B needs to be filed in addition to the GSTR 3.
Related : Department of Commercial Taxes E-Way Bill System : www.statusin.in/35996.html
How can I create and submit GSTR3B
To create and submit GSTR3B, perform the following steps :
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 GSTR3B tile, click the PREPARE ONLINE button.
Note: The due date for filing GSTR3B is displayed on this page
There will be several tiles representing Tables to enter relevant details.
Click on the tile names to provide requisite details
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.
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.
4. Eligible ITC : To provide summary details of Eligible ITC claimed, ITC Reversals and Ineligible ITC.
5. Exempt, nil and Non GST inward supplies: To provide summary details of exempt, nil and Non GST inward supplies.
5.1 Interest and Late Fee: To provide summary details of Interest and Late fee payable.
6. Payment of Tax: To provide the details of payment of payable taxes, interest and late fee.
Tax on outward & 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.
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.
Supplies made to Composition Taxable Persons
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.
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 if you want 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. The information regarding supplies to composition taxable persons has to be based on the information available with the taxpayer
Supplies made to UIN holders
2. In the section Supplies made to UIN holders, 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. The information regarding supplies to UIN holders has to be based on the information available with the taxpayer.
Eligible ITC
To provide details of eligible ITC claimed, perform the following steps:
1. Click the 4. Eligible ITC tile.
2. Enter the Integrated Tax, Central Tax, State/UT Tax and Cess vales under respective ITC claimed/ ITC reversed/ Ineligible ITC heads.
3. Click the CONFIRM button.
Exempt, nil and Non GST inward supplies
To add values of exempt, Nil and Non GST inward supplies, perform the following steps:
1. Click the 5. Exempt, nil and Non GST inward supplies tile
2. Enter the Inter-state and Intra-state supplies under respective Nature of Supplies head.
3. Click the CONFIRM button.
Interest and Late Fee
To add details of the Interest and Late fee payable, perform the following steps:
1. Click the 5.1 Interest and Late Fee tile.
2. 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.
3. Click the CONFIRM button.