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 return 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.
• When Taxpayer file the GSTR 1 then the same liabilities will get auto populated in GSTR 3B in Table 3.1 , 3.1.1 and 3.2 accordingly.
• For the taxpayers who have filed Nill Form GSTR-1, the liability values in GSTR-3B will not be auto-populated in Table 3.1 , 3.1.1 and 3.2.
• 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
f
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 /1A 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 to file nil return. Click the NEXT button.
Note 1: The questionnaire page is hidden by default if any of the below mentioned conditions are not satisfied. By default, Is nil return will be marked as No and if conditions are satisfied then Is Nil will be marked as yes which can be changed to no. After that taxpayer will be able to file Nil Return by clicking on Yes button.
A Nil return can only be filed if all the following conditions are satisfied:
1. No data is auto-populated from Form GSTR-1 /1A or IFF (applicable only if Form GSTR-1/1A was filed as a Nil return).
2. No data is auto-populated from Form GSTR-2B (which indicates no Form GSTR-2B was generated for the period).
3. No manual entries have been made by the taxpayer.
4. There is no outstanding interest or late fee liability.
If any condition which is mentioned above does not satisfy, then Yes radio button will be disabled and NO radio button will be selected as default.
By selecting as NO button taxpayer can proceed to file Normal Form GSTR 3B filing or Zero filing. In the option A Select radio button as NO to proceed to file Form GSTR 3B and click on Next button.
Note 2: If for the previous return period data is not updated in RCM/ITC Reversal ledger and Electronic Credit Reversal and Re-claimed statement, then a warning message will be displayed in immediate next return period on the dashboard and questionnaire screen.
Note 3: In case of nil-filing : If ITC claimed in Table 4A(2) and 4A(3) is more than the liability paid in table 3.1(d) plus RCM liability/ITC statement closing balance as on date, then a warning message will be displayed on the filing screen.
In case of non-nil filing, warning message will be displayed in table 3, table 4 and at dashboard.
Subsequent steps will be similar to filing Form GSTR-3B, navigate to respective sections for detailed steps:
c. File GSTR-3B
4.1 Zero filing
If the system has pre-populated Form GSTR-3B with data, or no data present in Form GSTR-3B, but taxpayer wishes to file return with zero or negative liabilities irrespective of late fee, interest and positive ITC, in this case:
5. To file Non-Nil return: The System Generated Summary for GSTR-3B is displayed. This page displays the details of Form GSTR-3B table, Source Form, Form Status, Summary Status and advisory. Click 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-1/1A & GSTR-2B (monthly) in Form GSTR-3B.
Note 1:
You can click the SYSTEM GENERATED GSTR-3B to view system-computed details from Forms GSTR-1/1A & 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 2: If you have opted to file both GSTR-1/1A and GSTR-3B at quarterly frequency and has filed GSTR-1/1A and opted to/ out to file IFF for first two months of the quarter, the details in PDF are generated on month-wise basis.
Note 3: As per amended rules from August 2024 tax return period onwards, following summary will be downloaded in the system where Table 5 and 7B(Taxable outward inter‑state supplies made to un‑registered persons (where invoice value is more than Rs. 1 lakhs) in the breakup of table 3.1(a) of GSTR3B and in Table 5 and 7B(Taxable outward inter state supplies made to un registered persons (where invoice value is more than Rs. 2.5 1 lakhs) in the breakup of table 3.2 of GSTR3B will be updated.
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. 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. A popup message will be displayed on the screen. Click the OK button.
7.3. In Table 3.1(a,b,c,e) the details are auto-drafted from Form GSTR-1/1A in Form GSTR-3B. Whereas in table 3.1(d) the details are auto-drafted from Form GSTR-2B. Confirm/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-1/1A & 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 .
Note 3: If ITC claimed in Table 4A(2) and 4A(3) is more than the liability paid in table 3.1(d) plus RCM liability/ITC statement closing balance, then a warning message will be displayed on the screen.
Note 4: In case if entries in the RCM Liability/ ITC Statement are not being posted for previous return period, taxpayer will not be allowed to file next return period in GSTR-3B. In such a case, locking will be applicable and if you click the CONFIRM button following error message will be displayed on the screen.
Error message will be displayed at dashboard as well as soon as taxpayer will navigate to GSTR-3B and Save button will be disabled.
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 Supplies notified under section 9(5) of the CGST Act, 2017 tile to add/ modify the details.
8.2 (a) In row 3.1.1 (i) for Taxable supplies on which electronic commerce operator pays tax u/s 9(5), enter the amount in Total Taxable Value, Integrated Tax, Central Tax, State/UT Tax and CESS and these details will be furnished by e-commerce operators. These details will be auto populated from Table 15 of GSTR 1/GSTR 1A. From September,2024 onwards taxpayer can enter the negative values in each cell.
8.2 (b) In row 3.1.1 (ii) taxable supplies made by registered person through electronic commerce operator, on which electronic commerce operator is required to pay tax u/s 9(5), enter only the Total Taxable Values and these details will be furnished by taxpayers making supplies through e-commerce operators. These details will be auto populated from Table 14 (Liable to pay tax u/s 9(5)) of GSTR 1/GSTR 1A . From September,2024 onwards taxpayer can enter the negative values in each cell.
8.3. If the values reported by you in 3.1.1 Supplies notified under section 9(5) of the CGST Act, 2017 is at varience with auto populated data then a warning message will be displayed on the screen, but you will be able to save the values in Tables of GSTR-3B and the respective cell will remain highlighted. 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.
Note:
1. If data entered by you is at variace with the auto populated data, after clicking of CONFIRM button the updated tile on the dashboard will be in red and the following warning message will be displayed on the screen. You can save the details by clicking on SAVE GSTR3B button.
2. If you click the PROCEED TO PAYMENT button following warning message will be displayed on the screen. Click on CANCEL button to make the further changes or click on PROCEED button to make the payment.
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.
9.2 The values in Table 3.2 will be auto-populated from GSTR-1/1A and will be non-editable.
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.
Following are the details of tables:
(A) ITC Available (whether in full or part)
Declare here the details of Net credit including impact of credit notes and their amendments being claimed on inward supplies made during the tax period, further categorized into:
1. Import of goods
2. Import of Services (Should have been declared in 3.1 for tax liability under reverse charge mechanism)
3. Inward supplies on which tax is payable on reverse charge basis (Should have been declared in 3.1 for tax liability on supplies attracting reverse charge)
4. Credit received from ISD (Input Service Distributor)
5. Any other credit. (This will cover all inward supplies from registered taxpayers on which tax has been charged. Any reclaimable ITC reversed in earlier period shall be re-claimed here and the breakup of reclaimed ITC shall be provided in Table 4(D)1)
B) ITC reversed
Any reversal of ITC claimed as per applicable rules will be declared in this section and the same will be reduced from the credit as per (A) above.
1. As per rules 38, 42 and 43 of CGST Rules and Section 17(5)
ITC , which are absolute in nature and are not reclaimable, such as on account of rule 38 (reversal of credit by a banking company or a financial institution), rule 42 (reversal on input and input services on account of supply of exempted goods or services), rule 43 (reversal on capital goods on account of supply of exempted goods or services) of the CGST Rules and ineligible ITC under section 17(5) shall be reported here.
2. Others
ITC, which are not permanent in nature and can be reclaimed in future subject to fulfilment of specific conditions, such as on account of rule 37 of CGST Rules (non-payment of consideration to supplier within 180 days), section 16(2)(b) and section 16(2)(c) of the CGST Act shall be reported here. Such ITC may be reclaimed in Table 4(A)(5) on fulfilment of necessary conditions. Further, the breakup of all such reclaimed ITC shall also be shown in Table 4(D)(1). Any ITC availed inadvertently in Table 4(A) in previous tax periods due to clerical mistakes or some other inadvertent mistake may also be reversed here.
C) Net ITC Available (A-B)
Net ITC Available will be calculated in Table 4 (C) which is as per the formula (4A - [4B (1) + 4B (2)]) and same will be credited to the Electronic Credit Ledger of the registered person.
D) Other Details
1. ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period
The breakup of amount of reclaimable ITC which was reversed earlier in Table 4(B)2 and now is being reclaimed in Table 4(A)5 of this period, shall be reported in this section.
2. Ineligible ITC under section 16(4) and ITC restricted due to PoS Provisions
ITC not available, on account of limitation of time period as delineated in subsection (4) of section 16 of the CGST Act or where the recipient of an intra-State supply is located in a different State / UT than that of place of supply, may be reported here. Please ensure it is not availed or reversed in A & B above.
Note: With effect from January 2023 tax period, table 4A(1),(3),(4),(5) and table 4D(2) have been auto-populated From GSTR-2B.
Note 1: If the data entered by you in Table 4D(1) is more than ITC available in Electronic Credit Reversal, then such fields will be highlighted in red color and updated tile on dashboard will be in red color as well.
If the data entered by you is in upward variance with the auto-populated data in table 4A(1)(3)(4)(5), 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.
• In case Form 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.
Note 2:
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 Form GSTR-3B. A Warning message will be displayed on the screen, but you will be able to save the values in Table 4 of Form GSTR-3B and the respective cell will remain highlighted. Click the CONFIRM button.
The updated tile on the dashboard will also be in red and the following warning message will be displayed on the screen.
If you click the PROCEED TO PAYMENT button following warning message will be displayed on the screen.
Note 3: If ITC claimed in Table 4A(2) and 4A(3) is more than the liability paid in table 3.1(d) plus RCM liability/ITC statement closing balance, then a warning message will be displayed on the screen.
Note 4: In case if entries in the RCM Liability/ ITC Statement are not being posted for previous return period, taxpayer will not be allowed to file next return period in Form GSTR-3B. In such a case, locking will be applicable and if you click the CONFIRM button following error message will be displayed on the screen.
Note 5:
• Total ITC is being auto-populated From GSTR-2B (ITC Available) in different fields of Table 4A of Form GSTR-3B.
• All non-reclaimable reversal of ITC needs to be reported in 4(B)(1).
• All reclaimable ITC reversals may be reported in 4(B)(2).
• ITC reversed under 4(B)(2) can be reclaimed in 4(A)(5) and such reclaimed ITC should also be shown in 4(D)(1) of the same return.
• The ITC not-available mentioned in Form GSTR-2B of the taxpayer has to be reported in 4(D)(2).
• Any ITC availed inadvertently in Table 4(A) in previous tax periods due to clerical or some other mistake maybe reversed in Table 4(B)2.
9.3. 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.
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.
Here taxpayer can declare the values of inward supplies with respect to the following, in this section:
a. From suppliers under composition scheme, Supplies exempt from tax and Nil rated supplies.
b. Supplies which are not covered under GST Act.
The above values have to be declared separately for Intra-State and Inter-State supplies.
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.
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.
Interest is payable on the delayed payment of taxes after the last date as well as for invoices/ debit notes declared in current tax period belonging to earlier tax period.
Interest for both reverse charge as well as for forward charge related liabilities needs to be declared here.
Interest and Late fee are auto calculated by the system based on the date of filing and the due date for the return. There is no late fees payable for IGST and CESS and hence the same has been disabled.
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 1:
• 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 2: 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.
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.
13.1 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.
13.2. Following PDF will be displayed on the screen.
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 .
Note:
1. If ITC claimed in Table 4A(2) and 4A(3) is more than the liability paid in table 3.1(d) plus RCM statement closing balance a warning message will be displayed in table 3.1, table 4 and at dashboard.
2. Warning message will continue to display at dashboard at the time of proceed to payment and be retained post filing.
3. In case if entries in the RCM Liability/ ITC Statement are not being posted for previous return period, taxpayer will not be allowed to file next return period in Form GSTR-3B. In such a case, locking will be applicable and error message will be displayed on the dashboard.
4. Also, respective cell will remain highlighted red if reported values are more than balance available in statement as on date plus liability paid in table 3.1(d) for that cell.
If you click the PROCEED TO PAYMENT button following warning message will be displayed on the screen.
The following help topics should be kept in mind for off-setting the liabilities in GSTR-3B:
a. The offset liability function is available only once for use in a tax period. There is no facility of setting off liabilities in part.
b. The Tax Payable will first be adjusted with the accumulated negative liability balance from the negative liability statement. Subsequently, the available ITC has been utilized on net tax payable, following the credit utilization rule. Nevertheless, the taxpayer retains the option to adjust the auto-populated negative liability and settle the entire/modified amount using the balances from cash and credit ledger.
c. Offset liability is successful only if the offset criteria is met and complete liabilities are offered for set off in the payment section.
d. No offset can be done more than the liabilities payable as per the declaration in table 3.1 and table 3.1.1.
e. Payment of the following can be done only through cash/accumulated negative liability balance and not through credit
-Reverse charge related liabilities can be paid off only through balance available in the cash ledger/accumulated negative liability balance (Reverse Charge) of respective head.
-Effective from Tax period July 2022 Supplies which are made through electronic commerce operators on which the tax liabilities are required to be paid by electronic commerce operators and reported in table 3.1.1(i).
- Late fee and interest can be paid off only through balance available in cash ledger from respective late fee/interest head.
f. ITC can be utilized in the following manner as per following prioritization for payment of tax liability other than reverse charge liability.
-Credit available under IGST head shall be utilized for the payment of IGST liability, the remaining IGST credit can be utilised for liability under CGST or SGST/UTGST in any order, before using the CGST or SGST/UTGST credit.
-Liabilities still left out in respect of any major head can be set off with the credit, if any available in other major heads as per the credit utilization rules:
IGST Liability: Balance IGST liability can be set off with the CGST credit available after payment of CGST liability, if any. In case, still IGST liability remains, the same can be set off with SGST credit, if available after payment of SGST liability.
CGST liability: Balance CGST liability can be set off with IGST credit available after payment of IGST liability, if any.
SGST liability: Balance SGST liability can be set off with IGST credit available after payment of IGST and CGST liability, if any.
Liabilities still left out if any can be paid off only through cash after making sufficient balance available in the cash ledger.
g. Interest to be paid on tax liabilities both for supplies attracting reverse charge as well as other than reverse charge.
h. Interest is auto computed based on the below formula: [Date of Filing – Due date of Filing] * applicable interest rate.
i. Interest will not be calculated on negative liability, however, if the breakup of previous return period indicates positive liability, interest will be computed solely on that specific portion.
j. Late fee for the month includes late fee charged due to delay in filing of previous month's GSTR-3B. The computation is based on the formula: [Date of Filing – Due date of Filing] * ₹25/day (in case of any liability) or ₹10/day (in case of nil liability)] per Act (CGST/SGST). Negative liability shall be treated as nil liability for late fees calculation purposes.
To pay the taxes and offset the liability, perform the following steps:
14. Click the PROCEED TO PAYMENT button.
Note:
15.1. The cash available as on date and ITC available (considering ITC of current tax period) are shown in below table.
Note 1: If no adjustment is happening in Adjustment of Negative Liability of previous tax period columns for Reverse Charge and Other than Reverse Charge for all tax heads, then Adjustment of negative liability of previous tax period - Reverse charge and supplies made u/s 9(5) (₹), Adjustment of negative liability of previous tax period – Other than Reverse charge (₹), Net Tax Payable - Reverse charge and supplies made u/s 9(5) (₹), Net Tax Payable - Other than reverse charge (₹) columns will be in collapsed form.
Click on Net Tax Payble button to view the all mentioned columns.
Note 2: Due to the allowing negative values in Table 3.1 and Table 3.1.1 of Form GSTR-3B from September, 2024, now, the Net Tax Payable including negative liability if any, will be displayed in Tax Payable column along with gross tax payable.
If any negative liability balance is available in negative liability statement from previous tax periods, then the same can be utilized towards the payment of the positive liability of current return period.
16.1. Use the scroll bar to move to the right to view the Credit Ledger Balance.
17. 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.
Following Screen will be displayed on the screen:
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.
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.
19. Once the payment is done, a confirmation message is displayed on the screen. Click YES to proceed further.
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 or click on TAX LIABILITY BREAKUP, AS APPLICABLE button to provide the liability breakup before filing.
24.1 On clicking of TAX LIABILITY BREAKUP, AS APPLICABLE button to following page will be displayed on the screen and 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.
Note: From September, 2024 onwards, If taxpayer has reported negative liability in table 3.1 or table 3.1.1(i) of Form GSTR-3B in any return period, then TAX LIABILITY BREAKUP,AS APPLICABLE page will display actual negative value against that tax head on TAX LIABILITY BREAKUP,AS APPLICABLE page.
Further, while providing bifurcation of tax liability breakup for earlier return period taxpayer can enter only positive values, and the sum from the ‘current return period' which are non-editable will be reduced. Taxpayer will not be allowed to report negative values in TAX LIABILITY BREAKUP,AS APPLICABLE table.
System will calculate interest on the positive values as reported by the taxpayer in TAX LIABILITY BREAKUP,AS APPLICABLE table. If non-editable table contains negative values, then interest will not be calculated for current return period for that head.
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.
