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Guide to File GSTR-3B on GST Portal

Updated on:  

08 min read

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.

ClearTax GST helps taxpayers file their returns conveniently and error-free.

ClearTax Advantage if you file your GSTR-3B using ClearTax GST Software:

  • 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.
  • Desktop App that allows one-click import of sales and purchase data from Tally for GSTR-3B filing without navigating out of the App.

Know more

Latest Updates on GSTR-3B

29th August 2021
1) Time limit to avail GST Amnesty Scheme extended up to 30th November 2021. It continues to apply for GSTR-3B from July 2017 up to April 2021 via CGST notification number 33/2021 dated 29th August 2021.
2) Taxpayers can get extended time up to 30th September 2021 to revoke cancelled GST registration if the last date for the same falls between 1st March 2020 and 31st August 2021. It applies if the GST registration is cancelled under Section 29(2) clause (b) or (c) of the CGST Act via CGST notification number 34/2021 dated 29th August 2021.
3) Company taxpayers can continue filing GSTR-1 and GSTR-3B using EVC or DSC up to 31st October 2021 via the CGST notification number 32/2021 dated 29th August 2021.

26th August 2021
From 1st September 2021, taxpayers will not be able to file GSTR-1 or use the IFF for August 2021 on the GST portal if they have pending GSTR-3B filings. It applies if GSTR-3B is pending for the past two months till July 2021 (monthly filer) or for the last quarter ending 30th June 2021 (quarterly filer), as per CGST Rule 59(6).

28th May 2021
The GST Council recommended in its 43rd meeting the following:
1) The much-awaited GST amnesty scheme was given a go-ahead. As per the announcement, those taxpayers who haven’t filed GSTR-3B for any earlier tax periods between July 2017 to April 2021 can file now between 1st June 2021 up to 31st August 2021 with a reduced maximum late fee as follows:
(a) Maximum late fee has been capped at a maximum of Rs 500 per return (i.e Rs. 250/- each for CGST & SGST) in case of nil GSTR-3B filing
(b) Maximum late fee is Rs 1000 per return ( i.e Rs. 500/- each for CGST & SGST) for other taxpayers
2) Late fee has been rationalised for future tax periods in case of GSTR-3B, as follows:
(a) In case of nil GSTR-3B filing, the maximum late fee charged shall be capped at Rs.500 per return (i.e Rs. 250/- each for CGST & SGST).
(b) In GSTR-1 and GSTR-3B other than nil filing, maximum late fee is fixed based on annual turnover slab, as follows:
(i) If the annual turnover in the previous financial year is upto Rs.1.5 crore then the late fee of maximum Rs 2,000 per return can only be charged (i.e Rs.1000 each for CGST and SGST).
(ii) If the turnover ranges between Rs.1.5 crore and Rs.5 crore then the maximum late fee of Rs.5,000 per return can only be charged (i.e Rs. 2500 each for CGST and SGST).
(iii) If the turnover is more than Rs.5 crore then late fee of maximum Rs.10,000 (i.e Rs. 5000 per CGST and SGST) can be charged.
3) Rule 36(4) of the CGST Rules will apply cumulatively from April to June 2021 while filing GSTR-3B for the tax period of June 2021. It means that one can provisionally claim ITC even if it does not appear in GSTR-2B in their GSTR-3B for April 2021 and May 2021.
4) Companies that are GST taxpayers have been given permission to authenticate returns using EVC instead of digital signature up to 31st August 2021.
5) The interest and late fee relief has been extended for a further period. Get the complete list in our article 43rd GST Council meeting Outcome.

1st May 2021
(1) The CGST Rule 36(4) restricting provisional ITC claims to 5% of GSTR-2B in GSTR-3B is relaxed for April 2021. The taxpayer can apply this rule cumulatively for both April and May while GSTR-3B for May 2021.

(2) The interest and late fee charged for late filing of GSTR-3B have been relaxed as follows:
(a) Turnover is more than Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows:
Interest reduced to 9% for filing on or before 5th May (4th June), but charged at 18% thereafter. No late fee up to 5th May (4th June).

(b) Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a monthly basis, interest and late fee are relaxed/waived off for April and May 2021 (Due date: 20th May or 20th June) as follows:
No interest for filing on or before 5th May (4th June), interest reduced to 9% for filing between 6th May (5th June) and 20th May (19th June), but charged at 18% thereafter. No late fee up to 20th May (19th June).

(c) Turnover is up to Rs.5 crore in the preceding financial year and GSTR-3B is filed on a quarterly basis, interest and late fee are relaxed/waived off for Jan-Mar 2021 (Due date: 22nd/24th April) as follows:
No interest for filing on or before 7th May (9th May), interest reduced to 9% between 8th May (10th May) and 21st May (23rd May), but charged at 18% thereafter. No late fee up to 21st May (23rd May).

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

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

GST Portal

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.

GST Portal

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.

GST Portal

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.

GST Portal

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. 

GST Portal

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.

GSTR 3B

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.

GSTR 3B

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.

GSTR 3B

3. Summary details of eligible input tax credit claimed, input tax credit reversed and ineligible input tax credits.

GSTR 3B

4. Summary details of exempt, Nil and Non-GST inward supplies as either intra-state or inter-state supply.

GSTR 3B

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.

GSTR 3B

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.

GSTR 3B

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’.

GSTR 3B

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.
6
  • 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.
7
  • Click the ‘OK’ button to go back to the previous page.
8
  • 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.
GSTR 3B
  • 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.
GSTR 3B
  • 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.
GSTR 3B

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

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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.

GSTR 3B

Step 11 – Click the ‘PROCEED’ button.

GSTR 3B

On successful filing, a message is displayed. Click the ‘OK’ button.

GSTR 3B

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.

GSTR 3B
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