Learn how to file GSTR-3B return online

GSTR-3B is an important monthly/quarterly return for GST-registered businesses in India, which records tax liability, input tax credit (ITC), and payment details. In this article, I will tell you the complete process of filing GSTR-3B return online step by step, which includes all the steps from ITC claim, tax calculation, and payment.

Keep these things in mind before filing GSTR-3B

1. GSTIN and login credentials: Keep your GST number and login password of the GST portal ready.
2. Sales and Purchase Records: Details of all sales (outward supplies) and purchases (inward supplies) of the month/quarter.
3. ITC Eligibility: Claim ITC only on valid bills.
4. Payment Preparation: Calculate net tax liability based on tax liability and ITC.

Step 1: Login to the GST portal

1. Open the GST portal https://www.gst.gov.in .
2. Click on Login and login by entering your Username, Password, and Captcha Code.

Step 2: Go to the Returns Dashboard

1. Click on Services > Returns > Returns Dashboard.
2. Select Financial Year and Return Filing Period (Month/Quarterly).
3. Click on Search.
4. Click on Prepare Online in the GSTR-3B section.

Step 3: Check ITC (Input Tax Credit)

1. Download GSTR-2B/2A Report:

• This report shows ITC based on GSTR-1 and GSTR-3B filed by your vendors.
• Go to Services > Returns > ITC Services > ITC Reconciliation.

1. Check ITC eligibility:

• Claim ITC only on those bills which are present in GSTR-2B.
• Claim ITC under 10% rule (if vendor has not filed return, then only 10% of ITC can be claimed).

Step 4: Fill in outward supply details

1. 3.1 – Outward taxable supplies:

• Taxable Supplies (4A, 4B, 4C, 4D): Enter details of your sales (Intra-State and Inter-State).
• Note: IGST is applicable on inter-state sales and CGST + SGST is applicable on intra-state sales.
• Example: 18% IGST on inter-state sales of ₹1,00,000 = ₹18,000.

1. 3.2 – Reverse charge and others:

• Fill in details of reverse charge, export, or tax-free supplies.

Step 5: Claim ITC (Input Tax Credit)

1. 4A – ITC Eligible:

• Enter details of ITC (CGST, SGST, IGST) shown in GSTR-2B.

1. 4B – ITC reversal:

• If ITC is to be reversed (eg: for non-business use), enter it here.

1. 4C – Net ITC Claim:

• Net ITC = 4A – 4B.

Step 6: Calculate tax liability

1. 5.1 – Tax Liability:

• Taxes (CGST, SGST, IGST) on outward supplies will be auto-calculated.

1. 5.2 – Tax adjustment from ITC:

• Adjust tax liability using ITC.
• Rule:
  • Adjust IGST ITC against IGST liability first.
  • The remaining IGST can be adjusted against CGST and SGST.

1. 5.3 – Net Tax Payable:

• Net Tax Payable = Total Tax Liability – ITC Adjusted।

Step 7: Make tax payment

1. 5.4 – Payment details:

• Cash Ledger: If you want to pay by cash then click on Create Challan.
• Credit Ledger: Fill the remaining tax liability after adjusting from ITC from the cash ledger.

1. Generate Challan:

• Generate Challan for Net Tax Payable and pay through Net Banking/Debit Card/UPI.

Step 8: Submit and file the GSTR-3B return

1. Submit:

• Check all the details by clicking on Preview.
• Press the Submit button.

1. Digital Sign(DSC/EVC):

• Click on Proceed to Filing.
• Verify with Digital Signature (DSC) or OTP-based EVC.

1. DOWNLOAD ACKNOWLEDGEMENT:

• After successful submission, download the ARN number and ACK and keep them safe.

Important things to keep in mind during GSTR-3B filing

1. ITC matching required: Match ITC in GSTR-2B and your books.
2. Last date for tax payment:

• For regular taxpayers: By the 20th day of the next month.
• For Quick Reaction (QRMP) Scheme: Quarterly filing.

1. Late fee: A penalty of ₹50 per day (CGST + SGST) for late filing.

Problems and solutions

• ITC Mismatch: Bill not reflecting in GSTR-2B? Contact vendor and get GSTR-1 filed.
• Payment Failed: Recheck bank details while generating challan.
• Error in Return: Correct the errors using Edit button and resubmit.

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conclusion

Filing GSTR-3B returns is an important part of GST compliance. With this guide, you can easily claim ITC, calculate taxes and make payments. In case of any issues, contact GST Helpdesk (1800-1200-232). File returns on time, avoid penalties and notices! Share this information with your fellow business owners. If you have any questions, ask in the comments! 😊