Taxpayers are required to declare their GST liabilities for a particular tax period and discharge these liabilities in Form GSTR-3B. A normal taxpayer is required to file Form GSTR-3B returns for every tax period applicable.
Note:
• Taxpayer has to file Form GSTR-3B even if there is no business activity (Nil Return).
• Amendment of Form GSTR-3B is not allowed.
• For the taxpayers who have opted to file Form GSTR-1( Statement of Outward Supplies furnished by all normal and casual registered taxpayers) or for those whose GSTR-2B (Auto-drafted ITC statement) is generated by the system on monthly or quarterly frequency, GSTR-3B will be auto-generated by system and will be available on their GSTR-3B dashboard page.
• For the taxpayers who haven't opted to file Form GSTR-1, the liability values in GSTR-3B will not be auto-populated in Table 3.1.
• For the taxpayers whose Form GSTR-2B is not generated by the system yet, the ITC values in Table-4 & reverse charge liability in Table-3.1(d) of Form GSTR-3B will not be auto-populated.
• For the taxpayers who have opted to file GSTR-3B quarterly, the Form GSTR-2B is available both quarterly and monthly.
To create, save, pay taxes and file Form GSTR-3B return, perform the following steps:
Enter Details in Section - 3.1 Tax on outward and reverse charge inward supplies
Enter Details in Section 3.1.1 Supplies notified under section 9(5) of the CGST Act, 2017
Enter Details in Section - 5. Exempt, nil and Non-GST inward supplies
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1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials.
2. Click the Services > Returns > Returns Dashboard option.
3. The File Returns page is displayed. Select the Financial Year, Quarter (Quarter 1 - 4) & Period (Month) for which you want to file the return from the drop-down list. Click the SEARCH button.
Note:
3.1. The File Returns page is displayed. This page displays the due date of filing the returns, which the taxpayer is required to file (using separate tiles). In the Form GSTR-3B tile, click the PREPARE ONLINE button.
3.2. A list of questions are displayed. You need to answer all the questions to show the relevant sections of Form GSTR 3B as applicable to you. Click the NEXT button. Based on your answers, relevant tables of Form GSTR-3B will be visible on the next screen. You may go back to previous screen by clicking on BACK button.
Note: In case of auto-population from Form GSTR-1 or Form GSTR-2B, only the first question will be displayed in the questionnaire page.
4. To file Nil return:
Nil return can be filed by you, by following steps, if you have not made any outward supply (commonly known as sale) and have NOT received (commonly known as purchase) any goods/ services and do not have any tax liability for that tax period.
a. Select Yes for option A. Click the NEXT button.
c. File GSTR-3B
5. To file Non-Nil return: The System Generated Summary for GSTR-3B is displayed. This page displays the details of GSTR-3B table, Source Form, Form Status, Summary Status and advisory. Clicrgb(0, 204, 204)k the CLOSE button to view Form GSTR-3B – Monthly Return page.
6. The Form GSTR-3B – Monthly Return page is displayed. Click the SYSTEM GENERATED GSTR-3B button to download and view system-computed details from Forms GSTR-1 & GSTR-2B (monthly or quarterly) in Form GSTR-3B.
Note: Based on the selection made in previous page, applicable tiles will be visible to you for providing the details.
Note:
You can click the SYSTEM GENERATED GSTR-3B to view system-computed details from Forms GSTR-1 & GSTR-2B and auto-populated interest details.
The values that are auto-populated in System Generated GSTR-3B is for the assistance of taxpayers. However, taxpayers have to ensure the correctness of the values being reported and filed in GSTR-3B in all respects.
The auto-populated values can be edited by the taxpayers, if required. The taxpayers can continue their filing with the edited values, and system will not restrict the same.
Note: If you have opted to file both GSTR-1 and GSTR-3B at quarterly frequency and has filed GSTR-1 and opted to/ out to file IFF for first two months of the quarter, the details in PDF are generated on month-wise basis.
There will be several tiles representing Tables to enter relevant details. Click on the tile names to provide requisite details, for the relevant tax period:
7. 3.1 Tax on outward and reverse charge inward supplies: To provide summary details of outward supplies and inward supplies liable to reverse charge and tax liability thereon.
8. 3.1.1 Supplies notified under section 9(5) of the CGST Act, 2017: To provide details of Supplies notified under section 9(5) of the CGST Act, 2017.
9. 3.2 Inter-state supplies: To provide details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders and tax thereon.
10. 4. Eligible ITC: To provide summary details of Eligible ITC claimed, ITC Reversals and Ineligible ITC.
11. 5. Exempt, nil and Non-GST inward supplies: To provide summary details of exempt, nil and Non-GST inward supplies.
12. 5.1 Interest and Late Fee for previous Tax Period: To provide summary details of Interest and Late fee payable for previous tax period.
13. 6. Payment of Tax: To provide details of payment of taxes, interest and late fee.
To provide details of outward supplies and inward supplies liable to reverse charge, perform the following steps:
7.1. In Table 3.1(a,b,c,e) the details are auto-drafted from Form GSTR-1 in Form GSTR-3B. Whereas in table 3.1(d) the details are auto-drafted from Form GSTR-2B. Click the 3.1 Tax on outward and reverse charge inward supplies tile to add/ modify the details in Table 3.1(a,b,c,d,e) if required.
7.2. Click the OK button.
7.3. Enter the amount in Total Taxable value, Integrated Tax, Central Tax, State/UT Tax and CESS in the respective columns.
7.4. Click the CONFIRM button.
Note 1: In case you have made any changes to the details auto-populated from Forms GSTR-1 & GSTR-2B in the below tables of Form GSTR-3B:
• 3.1 (a, b, c, e) – only downward
• 3.1 (d) – only downward
• 3.2 – downward
• Table 4A – upward (more than 0%)
• Table 4B – Downward (more than 0%)
Then the field(s) edited will be highlighted in red color and a warning message is displayed. You can check for the System Computed amount and amount entered by you by hovering over the box.
Note 2: The System will display both, auto-populated value and edited value upon hovering the mouse over the box .
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7.5. You will be directed to the Form GSTR-3B landing page and the 3.1 Tax on outward and reverse charge inward supplies tile in Form GSTR-3B will reflect the added data in a summary form.
Note: You are advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if you want to exit at this stage and come back later to complete the filing.
8.1 Click the 3.1.1 Slupplies notified under section 9(5) of the CGST Act, 2017 tile to add/ modify the details.
8.2 (a) In row (i), enter the amount in Total Taxable Value, Integrated Tax, Central Tax, State/UT Tax and CESS.
NOTE: These details will be furnished by e-commerce operators.
8.2 (b) In row (ii), enter only the Total Taxable Value.
NOTE: These details will be furnished by taxpayers making supplies through e-commerce operators.
8.3. Click the CONFIRM button.
8.4. You will be directed to the Form GSTR-3B landing page and the 3.1.1 Supplies notified under section 9(5) of the CGST Act, 2017 tile in Form GSTR-3B will reflect the added data in a summary form.
To provide details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders and taxes thereon, perform the following steps:
9.1. In Table 3.2 Inter-State supplies the details are auto-drafted from Form GSTR-1. You can add/ modify the auto-drafted details if required. In case the edited details are in downward variance, then such fields will be highlighted in red color. Click the 3.2 Inter-State supplies tile to add/ modify the auto-drafted details.
Supplies made to Unregistered Persons
9.2.a1. In the section Supplies made to Unregistered Persons, from the Place of Supply (State/UT) drop-down list, select the place of supply.
9.2.a2 In the Total Taxable Value field, enter the total taxable value for each State/UT.
9.2.a3. In the Amount of Integrated Tax field, enter the amount of integrated tax. Please ensure that the integrated tax amount provided here do not exceed the integrated tax liability declared at (a) row in Table-3.1. Only integrated tax amount has to be declared, cess amount is not required to be mentioned.
9.2.a4 Click the ADD button to provide details of such supplies for another State. Delete the row if nothing is to be reported after clicking ADD button.
Note: Select the checkbox and click the REMOVE button to remove the data added. The system will accept only one entry for each place of supply. The details of tax paid on exports may not be entered here.
NOTE 2: Total amount of Integrated tax declared in Table 3.2 should always be less than or equal to the sum of amount of Integrated tax declared in row (a) of Table 3.1 and row (i) of Table 3.1.1.
Supplies made to Composition Taxable Persons
9.2.b1. In the section Supplies made to Composition Taxable Persons, from the Place of Supply (State/UT) drop-down list, select the place of supply.
9.2.b2. In the Total Taxable Value field, enter the total taxable value for each State/UT.
9.2.b3. In the Amount of Integrated Tax field, enter the amount of integrated tax. Please ensure that the integrated tax amount provided here do not exceed the integrated tax liability declared at (a) row in Table-3.1. Only integrated tax amount has to be declared, cess amount is not required to be mentioned.
9.2.b4. Click the ADD button to provide details of such supplies for another State.
Note: Select the checkbox and click the REMOVE button if you want to remove the data added. The system will accept only one entry for each place of supply. The details of tax paid on exports may not be entered here. The information regarding supplies to composition taxable persons has to be based on the information available with the taxpayer.
Supplies made to UIN holders
9.2.c1.In the section Supplies made to UIN holders, from the Place of Supply (State/UT) drop-down list, select the place of supply.
9.2.c2. In the Total Taxable Value field, enter the total taxable value for each State/UT.
9.2.c3. In the Amount of Integrated Tax field, enter the amount of integrated tax. Please ensure that the integrated tax amount provided here do not exceed the integrated tax liability declared at (a) row in Table-3.1. Only integrated tax amount has to be declared, cess amount is not required to be mentioned.
9.2.c4. Click the ADD button to provide details of such supplies for another state.
Note: Select the checkbox and click the REMOVE button to remove the data added. The system will accept only one entry for each place of supply. The details of tax paid on exports may not be entered here. The information regarding supplies to UIN holders has to be based on the information available with the taxpayer.
9.3. Once all details are added, click the CONFIRM button.
9.4. You will be directed to the Form GSTR-3B landing page and the 3.2 Inter-State supplies tile in Form GSTR-3B will reflect the total of taxable value and integrated tax as declared in the details table.
Note: You are advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if you want to exit at this stage and come back later to complete the filing.
To provide details of eligible ITC claimed, perform the following steps:
10.1. Click the 4. Eligible ITC tile.
10.2.The details of ITC claimed/ ITC reversed in table 4A (1, 3, 4, 5) and 4D (2) are auto-populated from Form GSTR-2B in Form GSTR-3B. If, you want to add/ modify the auto-populated details, you can add/ modify the details if required. Click the CONFIRM button.
The following page with successful message will be displayed on the screen :
Note 1:
• If the data entered by you is in upward variance with the auto-populated data in table 4A, then such fields will be highlighted in red, and the updated tile on the dashboard will be in red.
• If the data entered by you is in downward variance with the auto-populated data in table 4D (2), then such fields will be highlighted in red color and updated tile on dashboard will be in red color as well.
A sample screenshot is added below for reference.
• In case GSTR-2B table has negative value, then accordingly ITC tables 4A (1), 4A(3), 4A(4) and 4A(5) and 4D(2) will be auto populated with negative values as displayed in the screenshot below.
Note 2:
1. If the values reported by you in Table 4D(1) exceed the available ITC balance in the statement as on today’s date plus ITC Reversed in current return period in Table 4B(2) of GSTR-3B. A Warning message will be displayed on the screen, but you will be able to save the values in Table 4 of GSTR-3B and the respective cell will remain highlighted. Click the CONFIRM button.
2. The updated tile on the dashboard will also be in red and the following warning message will be displayed on the screen.
3. If you click the PROCEED TO PAYMENT button following warning message will be displayed on the screen.
10.3. If the data entered by you is not in upward or downward variance with the auto-populated data then, you will be directed to the Form GSTR-3B landing page and the 4. Eligible ITC tile in Form GSTR-3B will reflect the total value of Integrated Tax, Central Tax, State/UT Tax and Cess net ITCs.
Note: You are advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if you want to exit at this stage and come back later to complete the filing.
To add values of exempt, Nil and Non-GST inward supplies, perform the following steps:
11.1. Click the 5. Exempt, nil and Non-GST inward supplies tile.
11.2. Enter the Inter-state and Intra-state supplies under respective Nature of Supplies head. Click the CONFIRM button.
11.3. You will be directed to the Form GSTR-3B landing page and the 5. Exempt, nil and Non-GST inward supplies tile in Form GSTR-3B will reflect the total value of Inter-state and Intra-state supplies.
Note: You are advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if you want to exit at this stage and come back later to complete the filing.
The details of Interest and Late fee for previous tax period are computed and auto-drafted on the basis of values declared in the previous period return. In case you want to add/ modify the auto-drafted details of the Interest and Late fee payable, perform the following steps:
12.1. Click the 5.1 Interest and Late fee for previous tax period tile.
12.2.Select the checkbox for declaration in case you wish to declare any interest liability. The interest values will be computed by the system and auto-populated on the basis of the tax-period wise breakup of tax liability declared in previous return period. The late fee would also be system computed based on the number of days elapsed after the due date of filing GSTR-3B for previous return period. Click on SYSTEM GENERATED GSTR-3B button to view and download the pending liability breakup.
12.2 (a) Click the RE-COMPUTE INTEREST button to allow the system to recompute interest. On click of the RE-COMPUTE INTEREST button, the system will re-compute the interest based on latest parameters and update the system generated GSTR-3B PDF.
Note:
• When the Re-computation is in progress, the GSTR-3B save button will be disabled. The GSTR-3B save button will be enabled only after the interest liability is recomputed.
• When the taxpayer clicks the ‘RE-COMPUTE INTEREST’ button, the system recomputes the interest and update the system generated GSTR-3B pdf, after which the taxpayer shall refer to system generated GSTR-3B pdf for updated values and should enter the updated interest values & click the SAVE button on GSTR-3B dashboard to save the latest interest values.
• The system generated interest can be edited by the taxpayer.
Note: You can click on View Your Turnover button to view turnover details of the GSTIN.
12.3 Click on CONFIRM button to proceed filing GSTR-3B.
Note: In case you have made any downward change to the auto-drafted interest values, then the field(s) edited will be highlighted in red color and a warning message will be displayed. You can check for the System Computed amount and amount entered by you by hovering over the box.
12.4. You will be directed to the Form GSTR-3B landing page and the Interest and Late fee for previous tax period tile in Form GSTR-3B will reflect total value of Integrated Tax, Central Tax, State/UT Tax and Cess of previous tax period.
Note: You are advised to click on SAVE GSTR3B button at the bottom to save the data in the GST system, if you want to exit at this stage and come back later to complete the filing.
13. Once all details are added, click the SAVE GSTR3B button at the bottom of the page to save the Form GSTR-3B details.
13.1 A success message is displayed after sometime on the top of the page that the last save request has been processed successfully.
Note: You are advised to save if you want to exit after partially entering the data anytime while filing Form GSTR-3B.
14. Scroll down the page and click the PREVIEW DRAFT GSTR-3B button to view the summary page of Form GSTR-3B for your review. This button will download the draft Summary page of your Form GSTR-3B for your review. It is recommended that you download this Summary page and review the entries made in different sections with patience before proceeding with the payment. The PDF file generated would bear watermark of draft as the liabilities are yet to be offset.
15. The PDF is displayed.
Note:
For FY 2021-22 details of Ineligible ITC As per section 17(5) will be displayed in Table 4.
For FY 2022-23 details of Ineligible ITC As per section 17(5) (up to 07 2022) or ITC reclaimed which was reversed under Table 4(B) (2) in earlier tax period (from 08 2022) will be displayed in Table 4.
For FY 2023-24 and onwards, details of ITC reclaimed which was reversed under Table 4(B) (2) in earlier tax period and Ineligible ITC under section 16(4) & ITC restricted due to PoS rules will be displayed in Table 4.
(a) The following details will be displayed in Table 4 till financial year 2021-22.
(b) Following draft PDF will be generated for Financial Year 2022-23.
(c) The following details will be displayed in Table 4 from Financial Year 2023-24 and onwards .
To pay the taxes and offset the liability, perform the following steps:
16. Click the PROCEED TO PAYMENT button.
Note:
17. The cash available as on date and ITC available (considering ITC of current tax period) are shown in below table.
17.1. Use the scroll bar to move to the right to view the Credit Ledger Balance.
18. Please provide the amount of credit to be utilized from the respective available credit heads to pay off the liabilities, so as the cash.
Note:
System auto-populates “Tax to be paid through ITC” fields with optimum utilization amounts based on provisions of the law relating to credit utilization. However, you may edit the ITC utilization. As you change ITC utilization, the cash to be paid will also get changed.
Tax liabilities as declared in the return along with the credits gets updated in the ledgers and reflected in the “Tax payable” column of the payment section. Credits get updated in the credit ledger and the updated balance is available and can be seen while hovering on the said headings of credit in the payment section.
The tax liabilities declared in row (i) in table 3.1.1 are reflected under ‘Other than reverse charge’. These liabilities, however, must be paid in cash only.
Scenario 1: If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities
If available cash balance in Electronic Cash Ledger is less than the amount required to offset the liabilities, available cash balance is utilized from the Electronic Cash Ledger and additional cash required for paying liability is being reflected in the last column of the Table (Addition cash required). You may create challan for that additional cash directly by clicking on the CREATE CHALLAN button.
18.1a. Use the scroll bar to move to the right to view the additional cash required for paying liability.
Scenario 2: If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities
If available cash balance in Electronic Cash Ledger is more than the amount required to offset the liabilities, no additional cash is required for paying liability and zero amount is being reflected in the last column of the Table (Addition cash required). You can click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities.
Scenario 3: If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities, but due to ITC utilization principle, you cannot offset the liabilities
If available cash balance in Electronic cash ledger is more than the amount required to offset the liabilities, but due to ITC utilization principle, you cannot offset the liabilities. In that case, additional cash required for paying liability is being reflected in the last column of the Table (Addition cash required). You may create challan for that additional cash directly by clicking on the CREATE CHALLAN button.
18.1b. Use the scroll bar to move to the right to view the additional cash required for paying liability.
19. Click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities or to claim credit in case of no liabilities.
Note:
In case, you want to make changes to any details in any of the sections in the previous page, you can go back to the previous page and make the changes after clicking the BACK button. Once you click the MAKE PAYMENT/POST CREDIT TO LEDGER button and pay off the liabilities, you cannot go back and make any changes to the Form GSTR-3B.
On click of MAKE PAYMENT/POST CREDIT TO LEDGER button, GST Portal will check the available Cash ledger balance.
Once you click the MAKE PAYMENT/POST CREDIT TO LEDGER button and pay off the liabilities, you cannot make any changes to the Form GSTR-3B.
You can click the PREVIEW DRAFT GSTR-3B button to view the summary page of Form GSTR-3B for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before making payments.
20. In case of insufficient balance, “You do not have sufficient balance in Electronic Cash Ledger. Do you want to Create challan?" pop-up message is displayed. Click the YES button.
21. The Create Challan page is displayed.
Note: In the Tax Liability Details grid, the Total Challan Amount field and Total Challan Amount (In Words) fields are auto-populated with total amount of payment to be made. You cannot edit the amount.
22. Select the Payment Modes as E-Payment/ Over the Counter/ NEFT/RTGS. Click the GENERATE CHALLAN button. The Challan is generated.
Note:
Click here to refer the FAQs and User Manual on Making Payment.
23. Once the payment is done, a confirmation message is displayed. Click the YES button.
24. Click the PROCEED TO FILE button.
24.1 You can provide liability breakup of previous periods by selecting it from the drop-down or add/remove additional periods by clicking on the edit buttons. Click SAVE to continue filing GSTR-3B.
This breakup will be used to compute the interest liability which will be auto-populated in tile 5.1 of the next period as Interest and Late fee for previous tax period.
25. 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.
25.1. FILE GSTR-3B WITH DSC:
a. Click the PROCEED button.
b. Select the certificate and click the SIGN button.
25.2. FILE GSTR-3B WITH EVC:
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
26. The success message is displayed. Click the OK button.
27. The status of Form GSTR-3B is changed to Filed.
28. Click the DOWNLOAD FILED GSTR-3B button to download the filed return.
The PDF file generated would now bear watermark of final Form GSTR-3B.
29. Click the Back button. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month) for which you want to view the return from the drop-down list. Click the SEARCH button.
30. Status of the Form GSTR-3B return changes to "Filed". You can click the VIEW GSRT3B button to view the Form GSTR-3B return.
