GSTR-3B is a monthly return. All regular taxpayers need to file this return till March 2021. You can file your return on GST Portal. There are some inconveniences while filing from GST Portal as given below.
Copy-paste of values is not allowed.
Chances of error are increased as manual entry of values has to be made.
GST liability is calculated after submitting the return.
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Auto-filling of return on GST portal based on the sales and purchase details provided by you. This means no manual entries, no chances of error.
Calculation of GST liability before submitting the return.
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Latest Updates on GSTR-3B
5th July 2022 Table 3.1.1 was inserted to allow taxpayers, both e-commerce operators and e-commerce sellers to report such sales and tax payable on the same for the tax period. It is notified in the CGST notification 14/2022 dated 5th July 2022 along with a few more changes in Table 3.2 and Table 4.
17th May 2022 The due date to file GSTR-3B for April 2022 was extended up to 24th May 2022.
1st February 2022 Budget 2022 updates- 1. The last date to make amendments, corrections in GSTR-3B, and claim any missed Input Tax Credit or ITC of one financial year is no longer due date to file September return of the following year, but it is 30th November of the following year or filing of annual return, whichever is earlier. 2. GST registration can be cancelled if GSTR-3B is not filed for continuous tax periods under Section 29.
29th December 2021 CGST Rule 36(4) is amended to remove 5% additional ITC over and above ITC appearing in GSTR-2B. From 1st January 2022, businesses can avail ITC only if it is reported by supplier in GSTR-1/ IFF and it appears in their GSTR-2B. Section 16(2)(aa) was notified on 21st December 2021.
Here is a step-by-step guide to filing GSTR-3B on GST Portal:
Step 1 – Login to GST Portal and on the homepage, you can find the return filing status for the last five tax periods.
Step 2 – Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’.
Step 3 – This displays the ‘File Returns’ page. Select the ‘Financial Year’ & ‘Return Filing Period’ for which you want to file the return from the drop-down list. Click the ‘SEARCH’ button.
Note that if you submit quarterly returns, you must also file Form GSTR-3B for the last month of the year. If you choose Month 1 or Month 2 of the quarter, the form GSTR-3B tile will not be usable.
Step 4 – On ‘Monthly Return GSTR-3B’ tile, click the ‘PREPARE ONLINE’ button.
Step 5 -Answer a list of questions and click on ‘NEXT’. For filing ‘Nil’ return, select yes in the first question. Thereafter, complete the filing by following step 10.
For an easier way to file a ‘Nil’ GSTR-3B within 30 seconds, use ClearTax GST desktop app. Know more
In any other case, answer all the questions as ‘Yes/No’. Accordingly, the respective tables/fields shall be made available while entering information in the next step.
Note: In case you want to auto-populate from form GSTR-1 or form GSTR-2B, then only the first question is displayed in the questionnaire page. The advisory page gets displayed as shown below.
This page gives the details of tables 3 and 4 as auto-populated from form GSTR-1 into form GSTR-3B. Thereafter, click on the “CLOSE” button to proceed.
Step 6 – Enter values in each tile displayed as may be applicable. You need to enter totals under each head. Fill in Interest and Late Fees, if applicable.
However, you can verify GSTR-3B’s auto-generated details in the tab “SYSTEM GENERATED GSTR-3B”. Click on that button to download and view system-computed details from forms GSTR-1 & GSTR-2B (monthly or quarterly) in form GSTR-3B. Subsequently, the taxpayers can edit the auto-populated values if needed. But the taxpayers can continue with their filing based on the edited values, and the system will not restrict in any way.
If you have opted into filing of both GSTR-1 and GSTR-3B quarterly and has filed GSTR-1 and opted to/out to file the IFF for first two months of the quarter, the details in PDF are generated on monthly basis.
One or more of the following information is required to be entered in the tiles while filing GSTR-3B return:
1. Summary details of outward supplies and inward supplies liable to reverse charge with taxes. Note that only table 3.1 (d) is auto-populated from GSTR-2B.
2. Details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders and taxes, out of sales entered at sl. no. 1 above to be entered according to the place of supply. Although the data for this table is auto-populated from GSTR-1, it can be edited later on.
3. Summary details of eligible input tax credit claimed, input tax credit reversed and ineligible input tax credits.
4. Summary details of exempt, Nil and Non-GST inward supplies as either intra-state or inter-state supply.
5. Details of Interest and Late fee under each tax head -IGST, CGST, SGST/UTGST and Cess. The late fee is system-computed based on the number of days passed after the due date of filing.
Note: You can click on ‘ADD’ or ‘DELETE’ to make modifications in the respective tiles. Once data is entered on a tile, click on ‘CONFIRM’.
Step 7 – Click the ‘SAVE GSTR-3B’ button at the bottom of the page after all details are added. You can also click on the ‘SAVE GSTR3B’ button on the GSTR-3B main page to save the data entered at any stage and come back later for edits.
A message is displayed on the top of the page confirming that data is successfully saved.
Step 8 – Once all the details are saved, ‘SUBMIT’ button at the bottom of the page is enabled. Click the ‘SUBMIT’ button to submit the finalized GSTR-3B return.
A success message is displayed at the top of the page. Once you submit the form, the added data is frozen. No changes in any fields can be made after this.
The ITC and Liability ledger will also get updated on submission. The status of the GSRT- 3B will be changed to ‘Submitted’.
Step 9 – Scroll down the page. You can view the draft GSTR-3B return by clicking on ‘PREVIEW DRAFT GSTR-3B’. You will also see that the ‘Payment of Tax’ tile is enabled after successful submission of the return. To pay the taxes and offset the liability, perform the following steps:
Click the ‘Payment of Tax’ tile.
Tax liabilities as declared in the return along with the credits, get updated in the ledgers, and are reflected in the ‘Tax payable’ column of the payment section. Credits get updated in the credit ledger and the updated balance is seen when hovering on the specific headings in the payment section.
Click the ‘CHECK BALANCE’ button to view the balance of cash and credit. This functionality enables the taxpayers to check the balance before making the payment for the respective minor heads.
Click the ‘OK’ button to go back to the previous page.
Provide the amount of credit to be utilised from the available credit (in the separate heads) to pay off the liabilities.
While providing the inputs please ensure the utilization principles for credit are adhered to, otherwise, the system will not allow for the offset of liability.
Click the ‘OFFSET LIABILITY’ button to pay off the liabilities. A confirmation message is displayed. Click the ‘OK’ button.
If cash balance in Electronic Cash Ledger is less than the amount needed to offset the liabilities, click on the ‘CREATE CHALLAN’ button.
If cash balance in Electronic Cash Ledger is more than the amount needed to offset the liabilities, click on the ‘MAKE PAYMENT/POST CREDIT TO LEDGER’ button.
If cash balance in Electronic Cash Ledger is more than the amount needed to offset the liabilities, but due to ITC utilisation principle, offset is not allowed, then click on the ‘MAKE PAYMENT/POST CREDIT TO LEDGER’ button.
Step 10 – Select the checkbox for declaration. From the ‘Authorised Signatory’ drop-down list, select the authorized signatory. Click the ‘FILE GSTR-3B WITH DSC’ or ‘FILE GSTR-3B WITH EVC’ button.
Step 11 – Click the ‘PROCEED’ button.
On successful filing, a message is displayed. Click the ‘OK’ button.
The status of GSTR-3B return will now have changed to ‘Filed’. You can click the ‘VIEW GSRT-3B’ button to view the GSRT-3B return.
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