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Simple Guide to GSTR 3B with Online Return Filing Procedure

Subodh Kumawat
GSTR 3B
GSTR 3B Due Date Reminder

The GSTR 3B form is a return form declared by the Indian government for the return filing only of GST implementation. You can read the entire help guide for filing the 3B form on the Indian government portal here: GSTR 3B Creation-Submission PDF, download GSTR 3B offline utility or download the 3B form in PDF format here.

The Ministry of Finance has updated the new feature of GSTR 3B filing via EVC mode. Get the full text of notification 38/2020

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    Latest Updates in Form GSTR 3B

    45th Meeting Update – GST Return 3B Defaulters Can’t File Form GSTR 1

    In the 45th meeting the Goods and Services Tax (GST Council), has ruled that GSTR-3B Defaulters will not furnish GSTR-1. The council looking after the GST compliance the enrolled individual will not be permitted to file Form GSTR-1 upon the grounds of missing the return in Form GSTR-3B.

    Moreover, the late fee for the late filing of Form GSTR-1 is to be auto-populated and obtained in the subsequent open return in FORM GSTR-3B.

    The GSTR-3B is a self-declared report GST return which is furnished every month (quarterly for QRMP policy). The enrolled assessee must furnish the same from July 2017 onwards. Towards the GSTIN a separate GSTR-3B should be furnished. The GST liability should be filed on or prior to the date of furnishing of the GSTR-3B, before its last date.

    GSTR 3B Due Dates Revised On Categories of Taxpayers

    The Government of India has earlier changed the GST filing due dates for the sake of betterment in the GSTN portal as well as the filing numbers. The taxpayers will now be required to file the GSTR 3B on 3 due dates as per the categories. These dates are well defined in the notification issued by the GOI (Government of India).

    Now the taxpayers with an annual gross of Rs. 5 Cr or more (in the previous year) and from the whole country will be required to file the returns by the 27th of the concerned month without late fees applicability.

    For the taxpayers with an annual gross of less than 5 Cr from defined 15 states i.e. 15 States/UTs, i.e., Chhattisgarh, Madhya Pradesh, Maharashtra, Gujarat, Daman and Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh are required to file returns by 22nd of the applicable month of every quater.

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    Finally, taxpayers from 22 States/UTs of Jammu and Kashmir, Ladakh, Arunachal Pradesh, Punjab, Himachal Pradesh, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha and annual gross less than 5 Cr in the previous year are obligated to file the returns by 24th of the month of every quarter.

    Important GSTR 3B Updates via GST Circular No. 129/48/2019

    In the recent Circular No. 129/48/2019 – GST, the government has notified that it will text message all the taxpayers at their registered mobile numbers on the 17th of the month with the reminder that the 20th is arriving and file the GSTR 3B returns. Download and view Circular No. 129/48/2019 in PDF.

    A Registered dealer is mandated to file an average of three Returns every month and 1 return annually under the GST. So, that total comes to 37 Returns every year for the registered taxpayer. Initially, the GSTR 1, 2 and 3 were extended for the filing by the taxpayers till the next council meeting.

    Some of the Features of Return Form GSTR 3B

    The Process of GSTR 3B Filing Simplified

    GSTN-3B application has been finally simplified by the GSTN. It is now user-friendly, but there are several signs that it may be used after March month. Keeping in mind the problems faced by the public before, there are several changes done to modify the filing for easy use. This is a very important step as it makes the system less rigid and reduces the chances of inadvertent errors.

    GSTN has made the following key changes in the GSTR-3B return filing form, said by the PWC partner:

    Tax Payment: In the revised version of the form, the public can see whether the tax liability is being paid by cash or credit in tax liability, before submitting the form. But in the earlier filing, a taxpayer was required to submit the return to ascertain the tax liability amount. After submission, no changes were allowed.

    Challan Generation: Now the challan gets prepared with the cash amount required to be paid after taking into account the balance available in the cash ledger and suggesting the utilization of ITC (Income Tax Credit) in the table, with a click of a button. Earlier, the challan had to be manually filled with the amount to be paid in cash. However, the taxpayers can make the edition in the credit amount to be utilized and not to use the credit amount filled by the system.

    Download Facility of Draft Return: Earlier, there was not any downloading option to save details for offline re-checking. But now there is a new option available for public convenience where draft returns can be downloaded at any stage to verify the saved details offline.

    Auto-fill of Tax Amount: This step is taken to save time and reduce the error as taxpayers now either have to fill CGST or SGCT/UTGCT, other tax amounts will be auto-filled manually.

    All don’t have to Submit the GSTR 3B Return Form?

    Latest GSTR 3B Due Dates for April 2024

    Annual Turnover of More Than INR 5 Cr in Previous FY

    Period (Monthly)Last Dates
    April 202420th May 2024
    March 202420th April 2024
    February 202420th March 2024
    January 202420th February 2024
    December 202320th January 2024
    November 202320th December 2023 | 27th December for Tamil Nadu State’s districts (Chennai, Tiruvallur, Chengalpattu, Kancheepuram), Read Notification
    October 202320th November 2023
    September 202320th October 2023
    August 202320th September 2023
    July 202320th August 2023
    June 202320th July 2023
    May 202320th June 2023
    April 202320th May 2023
    March 202320th April 2023
    February 202320th March 2023
    January 202320th February 2023
    December 202220th January 2023

    Annual Turnover up to INR 5 Cr in Previous FY but Opted for Monthly Filing

    Period (Monthly)Last Dates
    April 202420th May 2024
    March 202420th April 2024
    February 202420th March 2024
    January 202420th February 2024
    December 202320th January 2024
    November 202320th December 2023 | 27th December for Tamil Nadu State’s districts (Chennai, Tiruvallur, Chengalpattu, Kancheepuram)
    October 202320th November 2023
    September 202320th October 2023
    August 202320th September 2023
    July 202320th August 2023
    June 202320th July 2023
    May 202320th June 2023
    April 202320th May 2023
    March 202320th April 2023
    February 202320th March 2023
    January 202320th February 2023
    December 202220th January 2023

    Annual Turnover Upto INR 5 Cr in Previous FY But Opted Quarterly Filing

    Period (Quarterly)Last Dates G-1Last Dates G-2
    April-June 202422nd July 202424th July 2024
    Jan-March 202422nd April 202424th April 2024
    October – December 202322nd January 202424th January 2024
    July-Sep 202322nd October 202324th October 2023
    April-June 202322nd July 202324th July 2023
    Jan-March 202322nd April 202324th April 2023
    October – December 202222nd January 202324th January 2023
    July-Sep 202222nd October 202224th October 2022
    April-June 202222nd July 202224th July 2022
    Jan-March 202222nd April 202224th April 2022
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    Penalty for Late Filing GSTR 3B with Interest on Delayed Payment

    Those taxpayers, who do not pay their taxes on time as per the date scheduled by the GST Council, will have to pay an additional late fee amount at 18 percent per annum, depending on the number of days they delay the payment.

    For example, If you fail to pay your tax liability on the due date, you will have to pay an additional 1000*18/100*1/365 = Rs. 0.49 per day as of late fee Where Rs. 1000 is the tax liability amount, 1 is the number of delayed days and 18 is the rate of interest (annual). See the official doc attached below for complete details of GST interest late fee and penalties https://cbec-gst.gov.in/CGST-bill-e.html

    In case a taxpayer does not file his/her return within the due dates mentioned above, he shall have to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date when the returns are actually filed.

    The GST council and government again worked for the betterment of the taxpayers and gave relief by waiving the late fees on the filing of GSTR 3B for the months of August and September. It was also learned that if in case any taxpayers paid the late fees, it would be credited back to the taxpayers’ ledger.

    Get Demo of GST Software for Filing GSTR 3B

    Step-by-Step Procedure of Filing GSTR 3B Form Online

    Step 1: First of all the taxpayer will have to enter his GSTIN ID very precisely with no errors. And in the second point, is the legal of registered individuals.

    Step 2: Coming to the second box, including Details of Outward Supplies and inward supplies liable to reverse charge:

    In the name of supplies column, it is given-

    All the details must be filled along with Nature of Supplies, Total Taxable value, Integrated Tax Central Tax, State/UT Tax, and Cess.

    Step 3: Coming to the third box, Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5) which consist of:

    Step 4: Now the box, Of the supplies shown in above, details of inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders.

    All the supplies must be entered with details of Place of Supply (State/UT), Total Taxable value, and Amount of Integrated Tax.

    New Updation in GSTR 3B Return Table 3.1 (A): The GST Council in its 45th meeting held on 17th September 2021 suggested notifying “Restaurant Service” beneath section 9(5) of the CGST Act, 2017 including the additional services reported before these motor cabs, accommodation, and housekeeping services in which the tax on these supplies shall be paid by electronic commerce operator when these supplies made through it.

    Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021 were allocated in this respect for intrastate and inter-state supply respectively.

    As per the tax on supplies of the restaurant service given via e-commerce operators will be paid by the e-commerce operator with effect from the date 1st Jan 2022. 

    To follow the notification given, a new table 3.1(A) will be added in Form GSTR-3B for notifying the supplies made under section 9(5) of the CGST Act and corresponding provisions in IGST/SGST/UTGST Acts.

    GSTR 3B Table 3.1(A) Format: 3.1(A) the information of Supplies reported under section 9(5) of the CGST Act, 2017 and corresponding provisions in IGST/UTGST/SGST Acts

    Nature of SuppliesTotal taxable valueIntegrated taxCentral tax State/UT taxcess
    (i) Taxable supplies on which electronic commerce operator pays tax u/s 9(5)
    [To be furnished by electronic commerce operator]
    (ii) Taxable supplies made by a registered person through electronic commerce operator, on which electronic commerce operator is needed to file the tax u/s 9(5)
    [To be filed via registered person making supplies through electronic commerce operator]

    In row (i), the electronic commerce operators will be needed to notify the supplies on which they are responsible to file the taxes. 

    The added information would be the sum to the liability beneath excluding the reverse charge in Table 6.1. The liabilities notified would be needed to be paid by the means of cash. 

    From the supplies reported in Table 3.1 (A) (i), the break of the inter-state supplies, POS wise on the supplies made to the unregistered individuals, composition taxable individuals, and UIN holders are needed to be notified inside table 3.2

    In Row (ii), the enrolled individual who makes the supplies via electronic commerce operators would be needed to report the supplies which are made through them via electronic commerce operators. 

    The values auto-drafted in table 3.1(a) and table 3.1(c) from GSTR-1 comprises the supplies which are made via electronic commerce operators.

    An Electronic Commerce Operator liable to pay taxes should reduce such supplies from table 3.1(a) and report it in table 3.1(A)(i).

    The supplies made by the individual on which the electronic commerce operator is responsible for furnishing the taxes must reduce these supplies in table 3.1(c) and notify it in table 3.1(A)(ii).

    Step 5: Now, the 4th box is of Eligible ITC containing all the input tax credit demand from the taxes paid:

    (A) ITC Available (whether in full or part)

    (B) ITC Reversed

    (C) Net ITC Available (A) – (B)

    been(D) Ineligible ITC

    The required details must be filled up with Details of individual taxes to be paid accordingly, Integrated Tax, Central Tax and State/UT Tax Cess.

    Step 6: Now coming to box 5, it includes Values of exempt, nil-rated and non-GST inward supplies:

    The taxpayer has to include all the relevant details of Nature of supplies, Inter-State & Intra-State , and its calculations.

    Step 7: Now comes the important box for the payment of taxes, which included a number of significant data which has to be filled up with accurate details:

    The details must be Tax payable, Tax paid- (TDS./TCS) Tax/Cess paid in cash, Interest Rate Paid through ITC – (Integrated Tax Central Tax State/UT Tax Cess)

    Note: Columns which are filled in black colour must not be filled up.

    Step 8: In the next box, it comes the details of TDS/TCS Credit

    A proper format in which it has been mentioned all the TDS and TCS deducted for all the tax scenario including Integrated Tax, Central Tax, State/UT Tax.

    Overall the Government has chosen to implement GSTR 3B form in the starting phase of GST return filing for the easy and convenient taxpaying experience for the dealers.

    General Queries on GSTR 3B Form

    Q.1 – What is the Difference Between GSTR 3 & GSTR 3B?

    GSTR 3 which was previously issued by the GST council was further replaced by the GSTR 3B which is a consolidated monthly return filing form for the payment of the net liabilities (output tax – input tax) i.e. GSTR 3B form is a consolidated return form whereas GSTR 3 is a detailed form including sale/purchase details of the month.

    Q.2 – How to Show Credit Note in GST Rreturn 3B Form?

    For showing the credit note in the form GSTR 3B, one can deduct or net-off the amount of credit note from total outward taxable supplies. GSTR 3B is only showing an aggregate total amount.

    Q.3 – ITC Reversal in GSTR 3B Return Form?

    ITC reversal can be shown in the GSTR 3B on tab 4 B (1) “As per rule 42 & 43 of CGST/SGST rules” and 4 B (2) “Other”.

    Q.4 – How to Rectify GST Return 3B?

    Previously there was a reset tab in GSTR 3B and now it has been removed by the GSTN portal, hence once the GST return 3B gets filed, it cannot be rectified now.

    Q.5 – What is ITC in GSTR 3B?

    The input tax credit is that amount of the tax which you have already paid on input and now will be deducted from the total amount of tax you need to pay on output. For instance When you purchase a product or service then you pay taxes on every purchase to a registered dealer and the same way you collect taxes when you sell , then the tax you paid initially on purchases will be adjusted against the taxes you collected i.e output tax (tax on sales) and balance liability of tax (tax on sales minus tax on purchase)will have to be paid to the government. This process refers to the utilization of input tax credit. So, in short, you can say Input Tax Credit is the initially paid tax on purchases or inputs.

    Q.6 – How to Pay Taxes While Filing Form GSTR 3B?

    One can pay taxes while filing GSTR 3B by Logging in and Navigating to GSTR-3B – Monthly Return page. Then fill up the details in Section – 3.1 i.e. Tax on outward and reverse charge inward supplies and Section – 3.2 i.e. Inter-state supplies. After that Enter ITC Details in Section – 4 i.e. Eligible ITC.

    Q.7 – How Do I Check My GSTR 3B Status?

    The steps to check GSTR 3B form status are as follows:

    • Step 1: Access GST Portal via https://gst.gov.in
    • Step 2: In the main menu, click on Track Application Status under Services
    • Step 3: Enter the ARN Number. Enter the ARN number in the field provided and complete the captcha casual taxable person
    • Step 4: Now view Status

    Q.8 – What is the Difference Between Form GSTR 3B & GSTR 2A?

    Form GSTR – 3B is a month-based summary return filed by the taxpayer by the 20th of the next month to declare their summary GST liabilities for the tax period and the completion of these liabilities in time.

    Form GSTR – 2A is an auto-populated form generated in the recipient’s login, carrying all the outward supplies (Form GSTR – 1) declared by his suppliers, from whom goods and/or services have been procured by the receiver taxpayer, in a respective tax period.

    A normal taxpayer needs to file GSTR-1, 2, & 3 returns for every tax period. When the due dates for filing of GSTR-1 and GSTR-2 get postponed then GSTR-3B has to be filed. And there is any mismatch between the system generated 3B and initially filed 3B then the taxpayer is compelled to pay additional tax, liability and other dues.

    Form GSTR -2A is auto-populated from the Form GSTR-1/5, Form GSTR-6 (ISD), Form GSTR-7 (TDS), and Form GSTR-8 (TCS).It is generated for a recipient when the Form GSTR-1/5, 6, 7 (Tax Deductor) & 8 (Tax Collector) is filed by the supplier taxpayer. The details can be viewed by the recipient and can be updated as and when supplier taxpayer add or alter any details in their respective Form GSTR, for the given tax period. Form GSTR-2A of a tax period is available for view only.

    Q.9 – Can I File a GSTR 3B Without Paying the Tax?

    As per section 27 (3) of GST Law, GST return will be valid only if the full tax is paid by the registered taxpayer and only the valid return would certify the taxpayer to claim an input tax credit (ITC). In other words, the supplier has to pay the entire self-assessed tax and file his return to be eligible for ITC.GST returns are treated as void if filed without making GST tax payment against such GST returns. Section 28 does not allow ITC on invalid return and defines such taxable person as unqualified for utilizing such credits before clearing his self-assessed tax liability.

    Q.10 – Is There any Provision for the Rectification of Errors in GSTR 3B Return?

    However, there is no concept of revised return available in GST, whether for Form GSTR-3B or your regular return which means one can not modify the data after the submission of return in the GST Portal. Yet some errors can be rectified:

    • The Form GSTR-3B is just an interim return and the actual return for July is to be filed in Form GSTR-1, Form GSTR-2 and Form GSTR-3 by 10 October; 31 October; and by 10 November 2017 (revised dates) respectively. Hence, any correction in GSTR-3B can be duly reported via Form GSTR-1 and Form GSTR-2.
    • Any alterations regarding outward supplies are to report in Form GSTR-1 when the supplies are incorrectly filled FORM GSTR-3B.
    • While any corrections regarding inward supplies need to be reported in Form GSTR-2 like when the ITC, tax liability of inward supplies liable for the reverse charge; or any other details of inward supplies are submitted erroneous in the Form GSTR-3B.
    • Based on the correct details reported in the Form GSTR-1 and Form GSTR-2, the revised tax liability and eligible ITC will be displayed in your e-ledger and these details will get auto-populated in Form GSTR-3 of July 2017.
    • Because of the absence of the revised return concept the data can only be rectified as long as the GST form is in save status before the submission, but cannot be modified after the final submission of return.

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