Creating, Submitting, Paying Taxes & Filing of GSTR-3B


1. What is Form GSTR-3B?

Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.

2. Who needs to file Form GSTR-3B?

All normal taxpayers and casual taxpayers are required to file Form GSTR-3B every time there is an extension of due dates of filing for Form GSTR-1 and Form GSTR-2.

3. Where can I file Form GSTR-3B?

Form GSTR-3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, Form GSTR-3B, (if applicable), in the given period will be displayed.

4. By when do I need to file Form GSTR-3B?

Specified due date for filing of Form GSTR-3B is 20th day of the month following the month (tax period) for which the return pertains. However, due date for filing of Form GSTR-3B can be extended by Government through notification.

5. Is filing of Form GSTR-3B mandatory even if there is no business in the particular tax period?

Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business in that particular tax period.

Filing Nil Form GSTR-3B

6. What is Form GSTR-3B Nil Return and when it can be filed?

Form GSTR-3B can be filed as nil return when there are no transactions as well as liability to be reported and paid in that return for that particular tax period. Nil return can be filed by you if you have not made any outward supply and have not received any Goods/Services and do not have any tax liability.

For example, if your answer any of below questions is in affirmative, your return will not be a nil return.

  1. Have you made any supply of goods/services (including nil rated, exempt and non-GST supplies) or received any supplies liable to reverse charge during this tax period?
  2. Have you made any inter-state supplies to unregistered persons, composition taxable persons or UIN holders?
  3. Do you have any claim/reversal of Input tax credit (ITC) on purchase of goods or receipt of services?
  4. Have you received any nil rated, exempt or non-GST supplies during this tax period?
  5. Do you have any interest or late fee (including carry forward late-fee) liability to be paid?
  6. Do you have any tax liability due to Form GST TRAN-1?
  7. Any other liability which is liable to be paid by you while filing your return?

7. How can I file nil Form GSTR-3B?

You can file nil Form GSTR-3B by navigating to Services > Returns > Returns Dashboard. Select the Financial Year and Returns Filing Period and click the GSTR3B tile.

Select Yes for option A 'Do you want to file Nil return?'. You can file nil Form GSTR-3B by affixing the applicable signature.

Entering Details in Form GSTR-3B

8. Will there be any invoice matching in Form GSTR-3B?

No, all the details in Form GSTR-3B will be self declared in summary manner and the taxes will be paid based on the table 6 of Form GSTR-3B (refer to the Rules as available on the GST Council or CBEC website, applicable for Form GSTR-3B Form).

9. Will the Utilize cash/ITC functionality be available for discharging return related liabilities?

No, all the details in Form GSTR-3B will be declared in a consolidated manner by the taxpayer and the taxes will be paid based on the table 6 of Form GSTR-3B, after submitting the return (refer to the CGST/SGST Rules available on the GST council or CBEC website applicable for Form GSTR-3B Form).

10. One is required to Confirm after entering data in each section in Form GSTR-3B. Will the GST System save the confirmed data if a taxpayer exits without completing the form?

No, to ensure that the furnished data is saved in a partially complete Form GSTR-3B, a tax payer is required to click on Save Form GSTR-3B before closing the form.

11. I applied for GST registration on 25th September 2018 after crossing the threshold limit on 23rd August 2018. The registration certificate was issued to me on 5th October 2018. I am not able to select the return period of August 2018 on my Returns dashboard. Why?

You cannot select the return period prior to the effective date of registration. In such case, effective date of registration is 25th September 2018. You must declare all your liabilities and other details (w.e.f. 23rd August 2018) in the first return to be filed by you (i.e. in the return of the month of September, 2018).

12. Where do I have to enter details of inward taxable supply?

You are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in table 4.

13. Where should I declare details of outward exempt/ nil rated/ non GST inward supplies?

You can enter details of outward exempt/ nil rated/ non GST inward supplies in table 3.1(c) and 3.1(e) Exempt, nil and Non GST outward supplies.

14. I am facing problem while filing Form GSTR-3B, even though I have entered all details in it. After submitting the form, all values are automatically reflecting as "Zero" and the status of the Form is showing submitted. Why?

This issue has occurred because you have tried to make payment, without saving the details added in Form Form GSTR-3B. You must always save the form, before proceeding towards making payment.

Preview & Filing Form GSTR-3B

15. I have already filed Form GSTR-3B, but now I want to make some modifications. Can I file an amendment?

Form GSTR-3B once filed cannot be revised. Adjustment, if any, may be done while filing Form GSTR-3B for subsequent period.

16. Can I preview Form GSTR-3B before submission?

After adding details in various section of the Form GSTR-3B, scroll down the page and click the PREVIEW DRAFT Form GSTR-3B button to preview before making payments.

The summary of Form GSTR-3B will be displayed in a PDF. If it is incorrect, you can edit the information in the relevant section of the form or else you can click the MAKE PAYMENT/POST CREDIT TO LEDGER button.

17. Is late fee waived off on delayed filing of Form GSTR-3B for the tax period October’17 to April’18, for taxpayers whose declaration in Form GST TRAN-1 was in submitted/ resubmitted status on or before 27th Dec 2017 but not filed?

Yes, Late fee will be reversed only if the above mentioned persons have filed the declaration in Form GST TRAN-1 on or before 10th May, 2018 and filed the return in Form GSTR-3B for each of such months (October 2017 to April 2018) on or before 31st May, 2018.

18. Can I reset Form GSTR-3B?

No, you cannot reset Form GSTR-3B.

Source: GST


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