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.