Tips How to Info on GST Filing

GST Return Filing: How To Fill GSTR-3B, Submit Form

In 10 Steps

The government has extended the last date for businesses to file their first

returns under GST or Goods and Services Tax using Form GSTR-3B. The earlier

deadline of August 20, for filing of returns against July 2017...

The government also stressed on timely filing and not wait for the last date.

Suitable notification is being issued shortly.

GSTN (Goods and Services Tax Network), which operates the GST Common

Portal gst.gov.in, has given the following guidelines on how to file the GST

Return-3B or GSTR-3B:

1. After logging in, select Return Dashboard. After this, select month and

financial year which in this case will be July and 2017-18. Click on the

Search button and select GSTR-3B.

2. Declare your liabilities and ITC (input tax credit) claims. This can be done

in Section 3.1 and Section 4 and. Transitional ITC cannot be claimed in

GSTR 3B, the GST portal noted, adding: It can be claimed only through

TRANS 1 and TRANS 2.

3. After this, the user is required to enter details of interest, if payable. This

can be filled in Section 5.1. A late fee will be computed by the system,

the GST portal added. Click on the Save GSTR-3B button.

4. After saving the entered details, a button called Submit will be enabled.
 Please note that after submit, no modification is possible. Hence ensure

that details are filled correctly before clicking on Submit button, GSTN

said on the portal.

5. After the user pushes the Submit GSTR-3B button, the system will post

(debit) the self-assessed liabilities including system generated late fee in

Liability Register and credit the claimed ITC into ITC ledger.

6. After this step, the Payment of Tax option (as shown in the image) will be

enabled. The user is required to click on the tile and declare payment

details. Doing so offsets the liability.

7. The user can click on the Check Balance button to view the balance

available for credit under Integrated Tax, Central Tax, State Tax and

Cess.

8. At this stage, the user is required to fill out the section that specifies how

he or she wants to set-off the liabilities. This can be done by a

combination of cash and inputs tax credit. Among other details, the

system checks whether you have sufficient cash-ITC balance and whether

all liabilities are set-off. Part payment is not allowed in GSTR-3B, the

portal added.

9. After this step, the user can click on the Offset Liability button to pay off

the liabilities.

10. A declaration statement is to be submitted by selecting the

authorised signatory filing the Form GSTR-3B. Once this is done, click on

the File GSTR-3B button. A message for successful filing will appear and

Acknowledgement will get generated, the GSTN added in its guide.