HOW TO FILE GSTR 3B?
From the time GST was introduced ( 1st July 2017 ) we have been facing few difficulties in filing GST returns ever month.
Currently we are supposed to File GSTR 3B every month on or before 20th of every subsequent month.
There were few difficulties personally i had faced and took a lot of time to sort it out.
To make Filling of GSTR 3B simple, I shall provide Step by Step details for filling of GSTR 3B.
Step 1 – Through Internet Explorer (version 11 and above) open gst.gov.in, and click on Login Option.
Step 2 – Fill in the Login Credentials and Click on Login to proceed.
Step 3 – Click on Return Dashboard to proceed further.
Step 4 – Select the appropriate Financial Year and the month for which GSTR 3B has to be filed and click on search.
Step 5 – Once the Search icon is clicked, a fresh page is displayed.
Scroll down to the bottom right to see the option Monthly Report GSTR 3B
Now click on the option Prepare Online under that head.
Step 6 – GSTR 3B page for the respective year and month gets displayed.
There are 7 Boxes to be filled.
3.1 – Fill in Outward Taxable Value, IGST, CGST and SGST details and click on Confirm.
3.2 – Fill in Interstate supplies made to URD and Composition Scheme persons and click on Confirm.
4 – Now Claim your Input Tax Credit by filling in IGST, CGST and SGST details and click on Confirm.
5 – Under this box fill in the details related to purchases made, which are nil rated and exempt good under GST and click on Confirm.
5.1 – If there are any interest or penalties to be paid, do fill in under this box and click on Confirm.
6 – Payment of Tax Box will be opened only after submitting the GSTR 3B, will get back to this further.
7 – TCS and TDS has not yet been opened to fill in the details by the GVT.
Now Click on the option Save GSTR 3B to save the details filled.
Once the GSTR 3B has been saved, a new option Preview and Submit GSTR 3B will appear on the Screen.
Step 7 – Click on Preview and Submit GSTR 3B to submit GSTR 3B. A Summary of GSTR 3B will appear on the screen, do verify and click on Confirm and Submit.
NOTE – No changes can be made once submitted.
Now box no 6 is opened to fill in the details.
Set off Your liabilities through ITC available and Cash Balance available.
And click on offset liability.
A message stating Offset Liability Successful will be displayed on the Screen.
Step 8 – Now Tick on the option available and select the respective authorized signatory for filling GSTR 3B.
Click on the option File GSTR 3B with DSC.
We have successfully Filed GSTR 3B for the respective month.
Save the ARN number for any future references.
I Hope now we are clear on HOW TO FILE GSTR 3B ?
Please do comment if there are any doubts. We will try helping you out.