Filing GST Return 3B online in India is an essential compliance task for businesses registered under the Goods and Services Tax (GST) system. GSTR-3B is a self-declared summary return that must be filed monthly or quarterly, depending on the taxpayer’s category. It reports the total outward and inward supplies, tax liabilities, and Input Tax Credit (ITC). Here is a step-by-step guide to filing GSTR-3B online, along with important details and FAQs.
What is GSTR-3B?
GSTR-3B is a simplified summary return introduced by the GST Council for taxpayers to declare their tax liabilities and claim ITC. It serves as a consolidated form to ensure timely tax payment and compliance under GST. Filing GSTR-3B accurately is crucial to avoid penalties, late fees, or legal consequences.
Who Should File GSTR-3B?
All regular taxpayers registered under GST, including:
- Businesses with an annual turnover exceeding the threshold limit.
- Taxpayers under the Composition Scheme.
- Casual taxable persons.
- Non-resident taxable persons.
Due Dates for Filing GSTR-3B
- Monthly Filers: 20th of the following month.
- Quarterly Filers (QRMP Scheme): 22nd or 24th of the month following the quarter, depending on the state of registration.
Late filing attracts a penalty of ₹50 per day (₹25 for CGST and ₹25 for SGST) and interest at 18% per annum on the outstanding tax.
Step-by-Step Guide to Filing GSTR-3B Online
Step 1: Log in to the GST Portal
- Visit the official GST portal at https://www.gst.gov.in.
- Enter your username and password.
- Enter the captcha and click on Login.
Step 2: Navigate to GSTR-3B
- After logging in, click on Services > Returns > Returns Dashboard.
- Select the Financial Year and Return Filing Period from the dropdown menus.
- Click on Search to display the available returns.
- Locate GSTR-3B and click on Prepare Online.
Step 3: Fill in the Details
A. Tax Liability
- Outward Supplies: Enter the details of taxable outward supplies (B2B and B2C), exempt supplies, and exports.
- Inward Supplies Liable to Reverse Charge: Include purchases on which tax is paid under reverse charge.
B. Input Tax Credit (ITC)
- Report the eligible ITC for CGST, SGST/UTGST, IGST, and Cess.
- Ensure reconciliation of ITC with GSTR-2B to avoid mismatches.
C. Tax Payable and Paid
- Calculate the tax payable by deducting ITC from the total tax liability.
- Enter the payment details.
D. Interest and Late Fee (if applicable)
- Declare any interest or late fee payable.
- These amounts will auto-populate if applicable.
Step 4: Save and Confirm
- After filling in all details, click on Save to validate the entries.
- Review the summary displayed on the screen.
Step 5: Make Payment
- If there is any tax liability, click on Payment of Tax.
- Use the Electronic Cash Ledger or Electronic Credit Ledger to offset the liability.
- Any additional payment can be made through online banking, NEFT/RTGS, or over-the-counter payment.
Step 6: Submit the Return
- After payment, click on Submit to freeze the details.
- The status will change to “Submitted.”
Step 7: File with DSC/EVC
- Click on File Return to proceed.
- Choose either DSC (Digital Signature Certificate) or EVC (Electronic Verification Code).
- Complete the authentication process.
- A success message and an Acknowledgement Reference Number (ARN) will be generated.
Common Mistakes to Avoid
- Mismatch in ITC Claims: Ensure ITC is claimed only on eligible invoices reconciled with GSTR-2B.
- Incorrect Reporting: Cross-check tax liability and turnover details before submission.
- Late Filing: File within the due date to avoid penalties.
- Non-Reporting of Reverse Charge: Include all transactions liable for reverse charge.
Benefits of Filing GSTR-3B on Time
- Avoid penalties and interest.
- Ensure seamless compliance.
- Enable smooth claiming of ITC.
- Maintain a good compliance rating under GST.
FAQs About GSTR-3B Filing
What is GSTR-3B?
GSTR-3B is a monthly self-declared summary return for reporting outward supplies, inward supplies, ITC, and tax liabilities.
Who needs to file GSTR-3B?
All regular taxpayers registered under GST must file GSTR-3B.
What happens if I file GSTR-3B late?
Late filing attracts a penalty and interest at 18% per annum on the outstanding tax.
Can GSTR-3B be revised?
No, GSTR-3B cannot be revised. Any errors can be corrected in subsequent returns.
What is the penalty for late filing?
A penalty of ₹50 per day is levied, with ₹25 for CGST and ₹25 for SGST.
How is ITC claimed in GSTR-3B?
ITC is claimed by reconciling purchase invoices with GSTR-2B and reporting eligible credits.
Can I file GSTR-3B without paying tax?
No, the return is considered valid only after payment of the tax liability.
What is the QRMP scheme?
The Quarterly Return Filing and Monthly Payment (QRMP) scheme allows small taxpayers to file GSTR-3B quarterly and pay taxes monthly.
What is reverse charge?
Reverse charge is a mechanism where the recipient pays GST instead of the supplier.
What details are required for GSTR-3B?
You need to report taxable supplies, exempt supplies, ITC, tax payable, and tax paid.
What is the due date for GSTR-3B filing?
The due date is the 20th of the following month for monthly filers and 22nd/24th for quarterly filers.
Can GSTR-3B be filed offline?
No, it must be filed online through the GST portal.
What is the GST portal login URL?
The official portal is https://www.gst.gov.in.
What is an ARN?
ARN (Acknowledgement Reference Number) is a unique number generated upon successful filing of GSTR-3B.
Can GSTR-3B be pre-filled?
Yes, certain fields are auto-populated based on previous filings and GSTR-2B.
What is the purpose of GSTR-3B?
It ensures timely tax payment and compliance under GST.
How to calculate interest on late payment?
Interest is calculated at 18% per annum on the outstanding tax amount.
What happens if GSTR-3B is not filed?
Non-filing leads to penalties, interest, and cancellation of GST registration.
Can I file GSTR-3B through a GST practitioner?
Yes, a registered GST practitioner can file on your behalf.
What is the role of ITC in GSTR-3B?
ITC helps reduce the tax liability by offsetting the taxes paid on purchases.