Guide to file GSTR-3B on ClearTax GST Software

GSTR-3B is a monthly GST Return to be filed by regular taxpayers. Filing GSTR-3B is simple, fast and accurate with ClearTax GST Software. Follow the simple two-step process below to file your GSTR-3B in a few minutes. 1. Prepare GSTR-3B easily and accurately and Upload to GST Portal 2. Proceed on Government Portal for filing GSTR-3B

There are two ways of preparing GSTR-3B on our software. We will look at each in detail below:
1. Summary Mode- Fill in each detail in the GSTR-3B OR
2. Invoice Import Mode- Import invoice level details of purchase and sales to Autofill your GSTR-3B

Summary Mode

If you don’t have invoice-level data, you can use our step-by-step guide to prepare your GSTR-3B summary, you may select the option of Summary Mode and proceed with preparing your return.

1. Login to your account on ClearTax GST. Select the business for which you wish to prepare GSTR-3B and choose ‘GST RETURNS’.  

2. Select ‘GSTR-3B’  under GST filings tab and choose ‘Summary Mode’ from the dialog box appearing.

3. You can enter data manually or import data from Tally/Busy/Government for GSTR -3B. One can also choose the month for which GSTR-3B has to be filed.

4. Prepare your GSTR-3B by clicking on ‘Enter Summary data’.Enter the values and click on ‘Save’. As you can see certain fields have been restricted to editing depending on the nature of supply.  To understand what values to enter and how to calculate them you can either click on ‘Explain this’  beside each line item or go to our article on ‘Details to be Mentioned in GSTR-3B Form‘.

After filing all the details, save the details entered and then a summary of all the data entered will be given. One can click on ‘edit’ and make changes if required in data filed.

5.  Upload the GSTR-3B on the GST Portal by clicking on ‘UPLOAD TO GSTN’

One can also know the tax summary, challan details and offset liability calculation before submitting GSTR-3B.

6. The ClearTax GST Software automatically calculates your GST Payment Liability.  To do this click on ‘Download Ledger Data from GSTN’.

The tax payment has to be made on the GST Portal.

After Payment, you need to do an activity called “Offset Liability” on GSTN.

7. Submit and file your return on the GST Portal.

Invoice Import Mode

You should choose this option of filing GSTR-3B if you:

• Wish to import sales and purchase invoices to ClearTax GST Software from any other accounting software,
• Or you have already created invoices on our software and
• Want ClearTax GST to auto-prepare the final return form for you.

Here is a step by step process to do the same.

1. Choose your filing mode. Click on ‘Invoice Import Mode’

Now proceed to prepare your GSTR 3B by following the steps as shown on the screen below:

2. Import the sales and purchases invoices. Bulk import invoice by clicking on ‘Upload Excel’. To know more about how to import invoices click here. If you are importing invoices from Tally make sure you use ClearTax Tally Patch.

3. On successful import, the following information will be displayed on your dashboard:

• Number of invoices – this includes all the bills that you were trying to upload.
• Failed invoices – this will show only those bills that have errors and have failed to upload.
• Passed invoices – this will show all bills that have no errors and have uploaded correctly.

4. If a bill has any error, the cell where an incorrect detail has been filled will be highlighted in red color.

A. Click on the highlighted cell and fill the right information.

B. After you have fixed all errors, click on ‘Revalidate’.

5. Click on ‘Sales Data’ to view or add sales invoices.

6. Click on ‘Purchase Data’ to view or add purchase invoices.

7. Once you have successfully imported all invoices, click on the option ‘Claim ITC’.

A. Choose the purchase invoices listed on which you may claim ITC.     

B. As a taxpayer, you need to define the category of this line item – as Input, Input Service, Capital Goods or Ineligible.

C. Then you need to check the ITC which is available and the amount which you would like to claim for this invoice. Let’s say you want to define 100% as the amount you want to claim. You can do this action for each of your line items Or you can use our bulk action method for the same.

D. To take bulk actions, click on the checkbox below ‘Date’. You will see a section appear at the bottom of your screen. You can bulk-define the Category, and Claim Values here for the selected invoices.

E. You can also use our filters to select only those invoices for which you like to apply this bulk action.

F. Once you have set the values for Category and claimed ITC for all chosen invoices, you can save these selections by clicking on ‘Save ITC Values’. Only once you have saved ITC values, these values will be frozen.

8. Click on ‘Autofill Now’ to populate the information in GSTR-3B in ‘Review GSTR-3B’. In case you do not save ITC values and click on ‘Autofill Now’, the values will not be auto-populated.

The software also has an option to edit the populated details for every field. Use this option if you want to edit the details filled in GSTR-3B form.

9. Upload the GSTR-3B on GST portal by clicking ‘Upload to GSTN’.

10. Pay Tax – If GST on outward supplies is more than ITC on inward supplies tax is to be paid. The tax is shown on the GST Portal after filing GSTR-3B but the calculation of the total tax and the breakup into IGST, CGST, SGST and late fees can be done on ClearTax GST Software. The calculation of tax before filing return by the software makes sure that you pay the exact GST Liability. Make the GST Payment.

The tax payment has to be made on the GST Portal.

After Payment, you need to do an activity called “Offset Liability” on GSTN.

11. File GSTR-3B by logging in to GST Portal.

ClearTax GST software offers this Advanced Reconciliation Tool that comes with smart features. This tool helps you reconcile your purchase data with GSTR-2A in a 5X speed. This tool assures 100% of the ITC claim, intelligence to auto-identify and match invoices in the purchase data with the GSTR-2A downloaded from GSTN portal. Features of Advanced Reconciliation tool introduced by ClearTax GST :

1. Download Multi-Month GSTR-2A in one go

2. Intelligent and smart suggestion to link an invoice with the GSTR-2A data

3. Claim maximum ITC

4. ClearTax 4 buckets to identify data match, mismatch type –

• Matched – Shows in this section when purchase invoices uploaded by you and GSTR-2A data downloaded from the GSTN portal matches based on default and suggestions from ClearTax
• Mismatch In Values – Shows in this section when purchase invoices uploaded by you and GSTR-2A data downloaded from the GSTN portal doesn’t match which is highlighted in red on the software
• Missing In My Data – Shows in this section when you have not uploaded purchase invoices but data is present on 2A side
• Missing In Supplier Data (Not In 2A)My Data – Shows in this section when you have uploaded purchase invoices but data is not present on 2A side.

Related Articles

• GSTR-3B: Return Filing, Format, Eligibility & Rules
• Guide to file GSTR-3B on GST Portal
• Guide to file GSTR-3B using Tally
• Details to be mentioned in GSTR-3B