Filing of GSTR 3B Return Online at GST Portal
As per GST deadlines, you need to file GSTR 3B return by August 20, 2017 for the period of July 2017. This is a summary return to simplify the process for the 1st month of GST.
Here are the details of how to file GSTR 3B Return Online at GST Portal.
Filing GSTR 3B Return Online at GST Portal
To file GSTR 3B return, first login on GST portal (www.gst.gov.in) by providing your username and password.
Once logined click on top menu Services --> Returns. It will take you to returns page, here click on Returns Dashboard. It will show you a simple form.
Select '2017-18' for financial year and 'July' for return filing period and click on Search.
It will show you different options. Click on 'Monthly Return GSTR3B' and click on 'Prepare Online'
Fill following main sections: Please note that you need to click on all the subsections and click confirm to finalize
GSTR 3B - Details of Outward Supplies and inward supplies liable to reverse charge
Here you can enter following details for outwards and inward supplies:
- Total Taxable value (₹)
- Integrated Tax (₹)
- Central Tax (₹)
- State/UT Tax (₹)
- CESS (₹)
GSTR 3B - 3.2 Of the supplies shown in 3.1 (a), details of inter-state supplies made to unregistered persons, composition taxable person and UIN holders
Provide details for
- Supplies made to Unregistered Persons
- Supplies made to Composition Taxable Persons
- Supplies made to UIN holders
GSTR 3B - 4. Eligible ITC
Provide details for following:
- (A) ITC Available (whether in full or part)
- (B) ITC Reversed
- (C) Net ITC Available (A) - (B)
- (D) Ineligible ITC
GSTR 3B - 5. Values of exempt, nil-rated and non-GST inward supplies
provide details of following exempt supplies
- From a supplier under composition scheme, Exempt and Nil rated supply
- Non GST supply
GSTR 3B - 5.1 Interest & late fee payable
Declare interest payable on tax liabilities on supplies attracting reverse charge as well as other than reverse charge
GSTR 3B - 6. Payment of Tax
Confirm the details of all the tax paid by you.
GSTR 3B - TDS/TCS Credit
Confirm details of all TDS/TCS credit
click on SAVE GSTR3B and then click on 'FILE GSTR-3B with DSC' and 'FIle GSTR-3B with EVC'
GSTR3B nil return
Currently it is not clear how to file nil return, as the options to 'file' remains inactive and you can't submit the return.Category: finance gst