How to File Gstr 3B Return Online – Your Step-by-Step Guide

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how to file gstr 3b return online
how to file gstr 3b return online

What is GSTR 3B?

GSTR 3B is a basic return structure presented by the Government. A different GSTR 3B structure must be petitioned for each GSTIN. GSTR 3B structure doesn’t require receipt level data. It just requires all out qualities for each field, like an outline, for the month for which documenting is finished. The Goods and Service Tax commands recording of GSTR 3B return even by those citizens with nil returns. It is a month to month self-announcement structure that must be documented by all citizens regardless of the profits. Lets read a detailed guide for “How to File GSTR 3B Online – A step by step Guide”.

The details that must be furnished in the form include:

  • Details of sales and purchases made by the registered taxpayer.
  • Liable Input Tax Credit
  • Liable Tax
  • Tax Paid

Here is a step-by-step guide for filing GSTR-3B Online on GST Portal:

Step 1 – Login to GST Portal.

Step 2 – Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’.

Step 3 – Dashboard displays the ‘File Returns’ page. You have to select the ‘Financial Year’ & ‘Return Filing Period’ for which you want to file gstr 3b return from the drop-down list. Click the ‘SEARCH’ button.

Step 4 – While you select the ‘Monthly Return GSTR-3B’ tile, you should click the ‘PREPARE ONLINE’ button.

Step 5 – Click the OK Button

Post which a list of questions are displayed. You need to answer all the questions to show the relevant sections applicable to you.

Step 6 – Click the NEXT button. Based on your answers, relevant tables of Form GSTR-3B will be visible. You may go back to previous screen by clicking on BACK button.

Nil return can be filed by you if you have not made any outward supply (commonly known as sale) and have NOT received (commonly known as purchase) any goods/ services and do not have any tax liability.

The Form GSTR-3B – Monthly Return page is displayed.

Step 7 – 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. Click the OK button.

3. 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. 

4. Click the CONFIRM button.

You will be directed to the Form GSTR-3B landing page and the 3.1 Tax on outward and reverse charge inward supplies tile in Form GSTR-3B will reflect the added data in a summary form. The taxpayer is advised to click on SAVE GSTR3B  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.

Step 8 – 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 Inter-state Registered/Unregistered/UIN holders

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. Delete the row if nothing is to be reported after clicking ADD button.

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.

You will be directed to the Form GSTR-3B filing landing page and the 3.2 Inter-State supplies tile in Form GSTR-3B will reflect the total of taxable value and integrated tax as declared in the details table. The taxpayer is advised to click on SAVE GSTR3B 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 Return filing process.

Step 9 – Enter ITC Details in Section – 4. 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 values under respective ITC claimed/ ITC reversed/ Ineligible ITC heads.

3. Click the CONFIRM button.

You will be directed to the Form GSTR-3B landing page and the

4. Eligible ITC tile in Form GSTR-3B will reflect the total value of Integrated Tax, Central Tax, State/UT Tax and Cess net ITCs. The taxpayer is advised to click on SAVE GSTR3B 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.

Step 10 – Enter Details in Section – 5. Exempt, nil and Non GST inward supplies

1. Enter the Inter-state and Intra-state supplies under respective Nature of Supplies head.

2. Click the CONFIRM button.

You will be directed to the Form GSTR-3B landing page and the 5. Exempt, nil and Non GST inward supplies tile in Form GSTR-3B will reflect the total value of Inter-state and Intra-state supplies. The taxpayer is advised to click on SAVE GSTR3B 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.

Step 11 – Enter Details in Section – 5.1 Interest and Late Fee

1. Select the checkbox for declaration in case you wish to declare any interest liabilities. 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.

2. Click the CONFIRM button.

You will be directed to the Form GSTR-3B landing page and the 5.1 Interest and Late Fee tile in Form GSTR-3B total value of Integrated Tax, Central Tax, State/UT Tax and Cess. The taxpayer is advised to click on SAVE GSTR3B 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.

7. Once all details are added, click the SAVE GSTR3B button at the bottom of the page to save the Form GSTR-3B details.

Step 12 – Enter Payment Details in Section – 6.1 Payment of Tax

  1. Click the PROCEED TO PAYMENT button.

The cash available as on date and ITC available (considering ITC of current tax period) are shown in below table.

Use the scroll bar to move to the right to view the additional cash required for paying liability.

3. Click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities or to claim credit in case of no liabilities.

  • In case, you want to make changes to any details in any of the sections in the previous page, you can go back to the previous page and make the changes after clicking the BACK button. Once you click the MAKE PAYMENT/POST CREDIT TO LEDGER button and pay off the liabilities, you cannot go back and make any changes to the Form GSTR-3B.
  • On click of MAKE PAYMENT/POST CREDIT TO LEDGER button, GST Portal will check the available Cash ledger balance.
  • Once you click the MAKE PAYMENT/POST CREDIT TO LEDGER button and pay off the liabilities, you cannot make any changes to the Form GSTR-3B.
  • You can click the PREVIEW DRAFT GSTR-3B button to view the summary page of Form GSTR-3B for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before making payments.

Step 13 – Create Challan

4. In case of insufficient balance, “You do not have sufficient balance in Electronic Cash Ledger. Do you want to Create challan?” pop-up message is displayed. Click the YES button.

5. The Create Challan page is displayed.

Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit the amount.

6. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS.

7. Click the GENERATE CHALLAN button.

8. The Challan is generated.

9. Once the payment is done, a confirmation message is displayed. Click the YES button.

Step 14 – File GSTR-3B Online

  1. Click the PROCEED TO FILE button.

2. Select the checkbox for declaration.

3.  From the Authorised Signatory drop-down list, select the authorized signatory.

4. Click the FILE GSTR-3B WITH EVC, DSC or FILE GSTR-3B WITH EVC button.

Step 15 – The Status of Form Filing GSTR-3B is changed to Filed.

FILE GSTR-3B WITH DSC: Click the PROCEED button

File GSTR-3B Online With EVC:

a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

5. The success message is displayed. Click the OK button.

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