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Guide to File GSTR-3B on GST Portal

By Annapoorna

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Updated on: Feb 26th, 2024

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11 min read

GSTR-3B is a monthly/quarterly return. All regular taxpayers need to file this return which is a summary of sales, input tax credit claims, taxes paid, and refunds claimed. You can file your GSTR-3B return either through compliance service provider or over the GST Portal. There are some inconveniences while filing from GST Portal such as the copy-paste of values not being allowed, high chances of errors due to manual intervention and accuracy of GST liability being calculated after submitting the return. With the possibility of attracting the DRC-01B/C intimations upon filing GSTR-3B, reporting accuracy has become crucial.

The Clear GST helps taxpayers file their returns conveniently and error-free. Benefits of filing GSTR-3B using the advanced Clear GST solution, is listed below-

  • Vendor risk categorisation - Trace the vendor compliance status at your fingertips.
  • Vendor payment blocking - Block payments to non-compliant vendors without impacting your cash flow.
  • Comprehensive reporting dashboard - PAN level GSTR-3B vs GSTR-2B/2A vs books, PAN-level GSTR-3B vs GSTR-1 vs books, view of non-compliant vendors.
  • Auto-fill and file GSTR-1 and GSTR-3B returns with 100% accuracy using 200+ pre-filing validations.
  • Automated GL reconciliation - Run reconciliation proactively before filing instead of being reactive.

 

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. 

GST portal login

gst portal login return dashboard

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

GSTR-3B return selection

Step 3 – This displays the ‘File Returns’ page. Select the ‘Financial Year’, ‘Quarter’ & ‘Return Filing Period -Month or Quarter’ for which you want to file the return from the drop-down list. Click the ‘SEARCH’ button.

GSTR-3B period

Note that if you submit quarterly returns, you must also file Form GSTR-3B for the last month of that quarter. If you choose Month 1 or Month 2 of the quarter, the form GSTR-3B tile will not be usable.

Note: If you get covered as a Micro, Small enterprise or MSME and want to submit your interest for taking the Mudra Loan up to Rs.10 lakh or MSME loan up to Rs.5 crore filling up a consent form, you can click on the hyperlink ‘click here’, given at the bottom of your screen, as given in the above image. 

Step 4 – On ‘Monthly Return GSTR-3B’ tile, click the ‘PREPARE ONLINE’ button.

GSTR-3B online

You can notice the immediate due date of filing the returns is also displayed.

Step 5 - Answer a list of questions and click on ‘NEXT’.  

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.

GSTR-3B questionnaire

If details in GSTR-3B return are auto-populated from Forms GSTR-1 or GSTR-2B, then the questionnaire page displays the first question alone. 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.

GSTR-3B system generated summary

For filing ‘Nil’ return, select ‘yes’ against the first question. Thereafter, complete the filing by following step 10. For an easier way to file a ‘Nil’ GSTR-3B within 30 seconds with the record of tracking compliance status and GSTR-2B entries, then use our advanced Clear GST solution.

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. 

GSTR-3B auto generated

Note: 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 interstate 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.
 

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.

Step 8 – Scroll down the page. You can view the draft GSTR-3B return by clicking on ‘PREVIEW DRAFT GSTR-3B’.

Step 9 – 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 ‘Proceed to payment’ 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 utilisation 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.

For more details on the steps to make GST payment, read our article on ‘How to make GST payment online?’


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 GSTR-3B’ button to view the GSTR-3B return.

About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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Quick Summary

GSTR-3B is a monthly/quarterly return summarizing sales, taxes, credits. It can be filed using compliance service provider or GST Portal. Clear GST solution helps file accurately, avoiding errors. Process includes answering questions, saving data, previewing, paying taxes, and filing with DSC/EVC. The return status changes to 'Filed' upon successful submission.

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