Cite.Co is a repository of information created by your industry peers and experienced seniors sharing their experience and insights.
Join Us and help by adding your inputs. Contributions From Other Members Follow Below...
GSTR-3B filling is under progress and the last date for GSTR-3B filling is 20 August 2017. Please find below the step by step guide on how to file GST Return-3B.
Step by step guide on how to file GST Return-3B
After login, select Return Dashboard
Select Financial Year 2017-18 and Month July. Click Search and Select GSTR-3B
Declare your liabilities and ITC claims in Section 3.1 and 4 respectively by clicking on the tiles and furnishing the required information. Transitional ITC cannot be claimed in GSTR 3B. It can be claimed only through TRANS 1 and TRANS 2.
Enter details of interest, if payable, in Section 5.1. Late fee will be computed by the system
Click on Save GSTR-3B After you save the data, Submit button will get enabled. Please note that after submit, no modification is possible. Hence ensure that details are filled correctly before clicking on Submit button.
On clicking Submit GSTR-3B button, System will post (debit) the self-assessed liabilities including system generated late fee in Liability Register and credit the claimed ITC into ITC ledger.
After this the Payment of Tax tile will be enabled, please click it and declare your payment details to pay the taxes and offset the liability.
Click CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess. (This includes transitional credit also, if TRAN-1 and 2 are submitted). This will enable you to check the balance before making the payment for the respective minor heads. The balance is also displayed when the mouse is hovered on the applicable data entry field in payment section.
Please fill out the section that specifies how you wants to set-off your liabilities using a combination of Cash and ITC.
System checks if you have sufficient Cash/ITC balance.
It also checks if the Reverse charge liabilities are set-off only through CASH.
System also checks if all liabilities are set-off. Part payment is not allowed in GSTR-3B. Hence, ensure sufficient balance in Cash and ITC Ledger to Offset liability
In case of ITC utilisations, the system checks the prioritization rules viz. IGST Credit has to be first utilised for paying IGST liability and remaining for CGST liability and thereafter SGST liability; SGST credit has to be first used for paying SGST liability and then IGST liability; CGST Credit has to be first used for CGST liability and the remaining for IGST Liability; SGST credit cannot be used for paying CGST liability and CGST credit cannot be used for paying SGST liability
Transition ITC, if available in ITC ledger, can be used for payment of liabilities of GSTR 3B
Click the OFFSET LIABILITY button to pay off the liabilities
Click on declaration statement
Select Authorized Signatory filing the Form
Click on File GSTR-3B button with DSC or EVC
Message for successful filing will appear and Acknowledgement will get generated
For more information please visit https://tutorial.gst.gov.in/userguid...=3B&rhsyns=%20

Here is a step-by-step guide to filing GSTR-3B on GST Portal:
Step 1 – Login to GST Portal
Step 2 – Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’.
Step 3 – This displays the ‘File Returns’ page. Select the ‘Financial Year’ & ‘Return Filing Period’ for which you want to file the return from the drop-down list. Click the ‘SEARCH’ button.
Step 4 – On ‘Monthly Return GSTR-3B’ tile, click the ‘PREPARE ONLINE’ button.
Step 5 – Enter values in each tile. You need to enter totals under each head. Fill in Interest and Late Fees, if applicable.
Step 6 – Click the ‘SAVE GSTR-3B’ button at the bottom of the page after all details are added. A success message is displayed on the top of the page.
Step 7 – Once all the details are saved, ‘SUBMIT’ button at the bottom of the page is enabled. Click the ‘SUBMIT’ button to submit the finalized GSTR-3B return.
A success message is displayed at the top of the page. Once you submit the form, the added data is frozen. No changes in any fields can be made after this. The ITC and Liability ledger will also get updated on submission.
Status of the GSRT- 3B will be changed to ‘Submitted’.
Step 8 – Scroll down the page. You will see that the ‘Payment of Tax’ tile is enabled after successful submission of the return.
To pay the taxes and offset the liability, perform the following steps:
• Click the ‘Payment of Tax’ tile.
• Tax liabilities as declared in the return along with the credits, get updated in the ledgers, and are reflected in the ‘Tax payable’ column of the payment section. Credits get updated in the credit ledger and the updated balance is seen when hovering on the specific headings in the payment section.
• Click the ‘CHECK BALANCE’ button to view the balance of cash and credit. This functionality enables the taxpayers to check the balance before making the payment for the respective minor heads.
• Click the ‘OK’ button to go back to the previous page.
• Provide the amount of credit to be utilized from the available credit (in the separate heads) to pay off the liabilities.
• While providing the inputs please ensure the utilization principles for credit are adhered to, otherwise, the system will not allow for the offset of liability.
• Click the ‘OFFSET LIABILITY’ button to pay off the liabilities. A confirmation message is displayed. Click the ‘OK’ button.
• Step 9 – 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.
• Step 10 – Click the ‘PROCEED’ button.
• On successful filing, a message is displayed. Click the ‘OK’ button.
• The status of GSTR-3B return will now have changed to ‘Filed’. You can click the ‘VIEW GSRT-3B’ button to view the GSRT-3B return.

Please Login To Add Reply






About Us Advertise Contact Us
Privacy Policy Disclaimer Terms Of Service



All rights reserved @ 2020 Cite.Co™