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Latest GST News – What is GSTR 3B? Who Should File, How to Generate, How to File & Due Dates

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Struggling with GST reports? Confused about how to generate it? Suppose to file GSTR 3B before the deadline, but do not know how?

Worry Not!

All you need to know about GSTR 3B is here.

What is GSTR – 3B?

GSTR-3B is a monthly self-declaration return. It has to be filed by every GST taxpayer.
GSTR3B is a summary return of the calculation process of all output credit collected by the dealer, ITC (input tax credits) available on purchases made, Ineligible input GST, GST Exempted, Out of GST, RCM, Proportionate disallowances.

Note: GSTR- 3B is a Consolidated Summary of GSTR-1 & GSTR-2 and not a detailed report of invoices.

Who should file GSTR – 3B?

Every person who has GST registration must file the form GSTR-3B by the 20th of each month including nil returns, except few:

  • Input Service Distributor
  • Composition Supplier
  • Non-resident taxable person
  • Suppliers of OIDAR

 You must file a separate GSTR-3B for each GSTIN.
 GSTR-3B has to be filed even if there are no transactions in the month.

You may want to read this: How a small business owner Virupakshaiya files GSTR easily with Vyapar


How To Generate GSTR – 3B?

Preparing GSTR-3B yourself manually may be difficult. But business accounting software like Vyapar lets you do it with ease in just seconds!

Where to find “GSTR – 3B Report” & how to use it?
Go to Reports > GST reports > GSTR – 3B

Have Vyapar App?


How to use it?  

On the “GSTR – 3B Report” screen, select the  Month/Year for which you would like to see the details. Filter them down with Firm Name.

Shows the details of outward supplies and inward supplies liable to reverse charge
 Shows the details of Inter-state supplies made to unregistered persons, Composition dealer, and UIN holders
Shows the details of eligible Input Tax Credit (ITC)
Shows the details of exempt, nil rated and non-GST inward supplies
You can view this in both PDF & Excel formats. Share, open & download this report in any format


GSTR – 3B Format

 GSTIN: 15-digit Goods and Services Taxpayer Identification Number (GSTIN) for each taxpayer. This column would be auto-filled.
 Name  of the registered person: This will be auto-filled too.
 Details of Sales and Purchases liable to reverse charge (Part A):

Enter the total taxable value (both intrastate and interstate) along with the total tax (IGST, CGST, SGST/UTGST):

  • Outward Taxable Supplies other than Zero Rate, Nil Rate and Exempted
  • Outward Taxable Supplies (Zero Rated)
  • Outward Supplies towards Nil Rated and Exempted
  • Inward Supplies liable to be paid on reverse charge basis
  • Non-GST Outward Supplies

 Details of Inter‐State supplies made to unregistered persons, composition dealers, and UIN holders (Part B):

This table shows the division of the interstate outward supplies made to Unregistered Persons, Composition Dealers, and UIN Holders. These details need to be captured by the State‐wise/ Union‐Territory‐wise total with taxable value and total IGST levied on these supplies.

Input Tax Credit: Here in this table the summary of your eligible ITC available and the ITC reversals made by you to arrive at the Net ITC is captured.

ITC Availability (whether in Full or Part): Mention the break‐up of inward supplies on which ITC is availed. The following are the details you need to capture:

  • Import of Goods: The Tax credit of IGST paid on the import of goods.
  • Import of Service: The Tax credit of IGST paid on import of services.

Inward supplies liable to reverse charge: Mention the GST paid on inward supplies which are liable for a reverse charge as, sponsorship services, and purchase from URD, etc. other than the import of goods or services. To know more, read inward supplies liable to reverse the charge.

  • Inward Supplies from ISD: Input tax credit received from Input Service Distributor (ISD).
  • All other ITC: Apart from above, ITC of other inward supplies has to be captured here.

Details of Input Tax credit to be reversed: Mention the ITC reversible on the usage of inputs/input services/capital goods used for the non‐business purpose, or partly used for exempt supplies. Also, if the depreciation is claimed on the tax component of capital goods, and plant & machinery, then also the ITC will not be allowed.

  • The ITC available as reported when reduced by the amount of ITC to be revered as reported under this table, the resulting balance will be called your eligible ITC.

Details of Ineligible ITC: GST paid on inward supplies listed in the negative list is not eligible for Input Tax Credit (ITC). The details of GST paid on such supplies are recorded in this table. To know more, see the list of supplies ineligible for ITCIT

Details of exempt, nil‐rated and non‐GST inward supplies: Here you have been asked to give away the value of inward supplies pertaining to supply transactions with suppliers under composition scheme, nil rated and exempt supplies and Non-GST supplies made during the tax period (for both interstate and intrastate supplies carried out by you)

Payment of tax: In here you are required to declare the self-ascertained tax payable by you. This is based on the details of outward supplies and inwards supplies liable to be paid on reverse charge captured in Table No. 3 The tax-wise break-up of payment of tax by way of the utilization of ITC and cash deposit needs to be provided.

TDS/TCS Credit: Here you are required to capture the details of TDS (Tax withheld by the Government establishment) and TCS (Tax withheld by E-commerce operator). However, these provisions are deferred from the initial rollout of GST. Accordingly, TDS and TCS are not applicable until it is notified further.

Upload this GSTR-3B report to the GST portal (https://www.gst.gov.in/) to complete the return filing process. 

1. Advantages of generating your GSTR-3B report using Vyapar:-  

You will save a lot of time and effort.
 You need No accounting knowledge.
 Your GSTR-3B return does not get easily rejected on the GST portal.
You can share your GSTR-3B return easily with your accountant for verification.

72% of Vyaparis says Vypar App made it easier for them to generate GSTR – 3B report.

How to File GSTR – 3B?

Step 1 – Login to GST Portal.

Step 2– Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’.

Step 3 – Here you will see the ‘File Returns’ page. Select the ‘Financial Year’ & ‘Return Filing Period’ for which you want to file the return from the drop-down list. Click the ‘SEARCH’ button.

Step 4 – On ‘Monthly Return GSTR-3B’ tile, click the ‘PREPARE ONLINE’ button.

Step 5 – Enter values in each tile. You need to enter totals under each head. Fill Interest and Late Fees, if applicable.

Step 6 – Click on the ‘SAVE GSTR-3B’ button at the bottom of the page after all details are added. A success message would be displayed on the top of the page.

Step 7 – Once all the details are saved, the ‘SUBMIT’ button at the bottom of the page is enabled. Click on the ‘SUBMIT’ button to submit the finalized GSTR-3B return.

A success message would be displayed at the top of the page. Once you have submitted the form, the added data is frozen. No changes can be made after this. The ITC and Liability ledger will also get updated on submission.

Status of the GSRT- 3B will be changed to ‘Submitted’.

Step 8 – Scroll down the page. You will see that the ‘Payment of Tax’ tile is enabled after the successful submission of the return.

To pay the taxes and offset the liabilities, perform the following steps:

  • Click the ‘Payment of Tax’ tile.
    Tax liabilities as declared in the return along with the credits get updated in the ledgers. It is reflected in the ‘Tax payable’ column of the payment section. Credits get updated in the credit ledger and the updated balance is seen when hovering on the specific headings in the payment section.
  • Click the ‘CHECK BALANCE’ button to view the balance of cash and credit. This functionality enables the taxpayers to check the balance before making the payment for the respective minor heads.
  • Click the ‘OK’ button to go back to the previous page.
  • Provide the amount of credit to be utilized from the available credit (in the separate heads) to pay off the liabilities.
    While providing the inputs please ensure the utilization principles for credit are adhered to. Otherwise, the system will not allow for the offset of liability.
    Click the ‘OFFSET LIABILITY’ button to pay off the liabilities. A confirmation message would be displayed. Click the ‘OK’ button.

Step 9 – Select the checkbox for declaration. From the ‘Authorised Signatory’ drop-down list, select the authorized signatory. Click the ‘FILE GSTR-3B WITH DSC’ or ‘FILE GSTR-3B WITH EVC’ button.

Step 10 – Click the ‘PROCEED’ button.

On successful filing, a message would be displayed. Click on the ‘OK’ button.

The status of the GSTR-3B return will now change to ‘Filed’. You can click the ‘VIEW GSTR-3B’ button to view the GSRT-3B return.

How to rectify GSTR 3B after filing?

Mistakes in GSTR 3B could be of the following types which can be reconciled or rectified in the following manner:

    1. Under-reporting of liability and where the return has been filed Liability may be added in the return of subsequent month(s) after payment of interest.
      Wherein if such liability was not reported in FORM GSTR 1 of the month/quarter, then such liability may be declared in the subsequent month’s/quarter’s FORM GSTR-1 in which payment was made.
    2. Over-reporting of liability, and where the return has been filed – Liability may be adjusted in return of subsequent month(s) or refund may be claimed where adjustment is not feasible.
      If such liability was over-reported in the month’s / quarter’s FORM GSTR 1 also, then such liability may be amended through amendments under Table 9 of FORM GSTR 1.
    3. Instances of incorrect reporting of liability, and findings after the filing of return –

      – Unreported liability may be added in the next month’s return with interest, if applicable.
      – Accommodation may be made in return for the subsequent month (s) or refund may be claimed where adjustment is not feasible.

Due Dates To File Form GSTR-3B?

If Your Turnover in Previous Financial year > Rs 5 cr

You need to file form GSTR-3B before 20th March, 2020 for the month of February 2020. (For all states and UTs) [*Latest Update as on 3rd March 2020]

If Your Turnover in Previous Financial year <= Rs 5 cr

You need to file form GSTR-3B before 22nd March, 2020 for the month of February 2020. 
(For following states – State of Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana or Andhra Pradesh or the Union territories of Daman and Diu and Dadra and Nagar Haveli, Puducherry, Andaman, and the Nicobar Islands and Lakshadweep)
You need to file form GSTR-3B before 24th March, 2020 for the month of February 2020.  
(For following states – State of Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh, and Delhi)[*Latest Update as on 3rd March 2020]

What are the late fees and Penalty?

Late Fees & penalty details for delay or non-filing of GSTR-3B till the due date are as follows:

  • Rs. 50 for each day of default (Rs. 25 each for SGST and CGST)
  • Rs. 20 for each day of delay for taxpayers having a Nil tax liability for the month (Rs. 10 each for SGST and CGST)
  • The maximum amount of penalty will be Rs. 10000/– (Rs. 5000 each for SGST and CGST)
  • No e-Way bill if you haven’t filed GSTR – 3B
  • Interest @ 18% per annum is payable on the amount of outstanding tax to be paid.

You don’t want to lose money this way. Do you?

Start preparing your GSTR-9 effortlessly using the BEST Business Accounting App – Vyapar. 

Download now 

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