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GSTR-3B is a monthly return. All regular taxpayers need to file this return till September 2020. 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.
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Latest Updates on GSTR-3B

Update as on 30th June 2020

The maximum late fee to be capped at Rs 500 per return, for the tax periods given below, filed after the deadlines given in notification 52/2020 (as listed in the below at sl.no. 2 dated 24th June 2020) but before 30th September 2020, whereas nil return to not be charged any late fee.

1. For turnover more than Rs 5 crore: May 2020 – July 2020
2. For turnover equal to or below Rs 5 crore: February 2020 – July 2020

Update as on 24th June 2020

1. The CBIC has waived/reduced late fees for the late filing of GSTR-3B returns for the period July 2017 to January 2020, as follows-

a) If GST liability is Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stands waived.

b) If the GST liability is not Nil, and the GSTR-3B return is filed between 1st July, 2020 and 30th September, 2020, then the amount of late fees stand waived in excess of Rs.250* under the CGST Act.

*Rs.500 will be the total amount payable, Rs.250 under CGST and Rs.250 under SGST.

 

  1. The CBIC has notified the due dates applicable, with regard to interest and late fees for filing GSTR-3B. Here is a list of the notified dates from February to August 2020:
Annual Turnover in the Previous FY Period       Due date Last date without late fee or interest, as applicable
More than Rs.5 crore Feb 2020 20th Mar 2020 24th Jun 2020*
Mar 2020 20th Apr 2020
Apr 2020 20th May 2020
May 2020 27th Jun 2020^^ 27th Jun 2020@
Jun 2020 20th Jul 2020 20th Jul 2020@
Jul 2020 20th Aug 2020 20th Aug 2020@
Aug 2020 20th Sept 2020 20th Sept 2020
Up to Rs. 5 crore in category A# States/UTs Feb 2020 22nd Mar 2020 30th Jun 2020^
Mar 2020 22nd Apr 2020 3rd Jul 2020^
Apr 2020 22nd May 2020 6th Jul 2020^
May 2020 12th Jul 2020 12th Sept 2020^
Jun 2020 22nd Jul 2020 23rd Sept 2020^
Jul 2020 22nd Aug 2020 27th Sept 2020^
Aug 2020 1st Oct 2020** 1st Oct 2020
Up to Rs. 5 crore in category B## States/UTs Feb 2020 24th Mar 2020 30th Jun 2020^
Mar 2020 24th Apr 2020 5th July 2020^
Apr 2020 24th May 2020 9th July 2020^
May 2020 14th Jul 2020 15th Sept 2020^
Jun 2020 24th Jul 2020 25th Sept 2020^
Jul 2020 24th Aug 2020 29th Sept 2020^
Aug 2020 3rd Oct 2020** 3rd Oct 2020
#Category A: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, the Union Territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

##Category B: Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, the Union Territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

*No interest charged if GST dues are paid before 4th Apr, 5th May and 4th Jun for Feb, Mar & Apr respectively. But, interest applies from the 16th day at a reduced rate of 9% p.a. up to the date of actual payment, if paid before 24th Jun 2020. If not, then interest is charged in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 24th Jun 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing.

@If filed afterwards but before 30th September 2020, the maximum late fee of Rs 500 per return shall be charged vide CGST notification number 57/2020 dated 30th June 2020.

^^The due date was extended via CGST notification no. 36/2020 dated 3rd Apr 2020.

^Thereafter, a reduced interest rate at 9% p.a. will apply if taxpayer files on or before 30th Sept 2020. If not, then interest applies in a staggered manner as given above plus interest at 18% p.a. will apply from the next day after 30th Sept 2020 up to the actual date of filing. In that case, a late fee will apply from the due date until the actual date of filing.

**The due date was extended via CGST notification no. 54/2020 dated 24th Jun 2020. 

As on 8th June 2020

A nil GSTR-3B can be filed via SMS using the registered mobile number and OTP verification. The CBIC has notified the date of applicability as 8th June, 2020, from which nil returns can be filed through SMS.

As on 21st April 2020

Companies and LLPs registered under GST can now also choose Electronic Verification Code (EVC) as an option to file their GSTR-3B return, instead of Digital Signature Certificate (DSC). Given below is the screenshot for reference.

GSTR-3B EVC Company

Update as on 3rd April 2020

The CBIC has notified that taxpayers can claim input tax credit in the GSTR-3B return from February 2020 to August 2020, without applying the rule of capping provisional ITC claims at 10% of the eligible ITC as per GSTR-2A.

While filing the GSTR-3B of September 2020, the taxpayers must cumulatively adjust ITC as per the above rule from February 2020. 

As on 23rd March 2020

GSTR-1 and GSTR-3B have been notified for the months April 2020 till September 2020.

As on 3rd February 2020

The filing of return in GSTR-3B for the return periods January 2020, February 2020 and March 2020 is now notified in a staggered manner only for those with last year’s annual turnover upto Rs 5 crore.

22nd of the next month: Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman and Nicobar Islands and Lakshadweep.

24th of the next month:Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

The due date remains the same for the rest of the taxpayers.

Here is the 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.

 

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

Step 1 – Login to GST Portal.

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

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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.

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

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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.

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
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.

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.GSTR 3B

 

    1. 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.GSTR 3B

 

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

 

    1. Summary details of exempt, Nil and Non-GST inward supplies as either intra-state or inter-state supply.GSTR 3B

 

    1. 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 ‘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.

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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.

Status of the GSRT- 3B will be changed to ‘Submitted’.
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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.

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  • 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.

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    • Click the ‘OK’ button to go back to the previous page.

 

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    1. Provide the amount of credit to be utilised from the available credit (in the separate heads) to pay off the liabilities.

 

    1. 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.

 

    1. Click the ‘OFFSET LIABILITY’ button to pay off the liabilities. A confirmation message is displayed. Click the ‘OK’ button.

 

    1. 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

 

    1. 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

 

    1. 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.

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Step 11 – Click the ‘PROCEED’ button.

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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.

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To know the step by step process of filing GSTR-3B on the GST portal, check out this video.

For Further information and reading:

 

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