GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner
A normal taxpayer is required to file GSTR-1, 2, & 3 returns for every tax period. In case of extension of due dates for filing of GSTR-1 and GSTR-2, GSTR-3B needs to be filed and subsequently if there is any discrepancy between the system generated 3B and earlier filed 3B the taxpayer will have to pay additional tax, liability and other dues.
GSTR-3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR-3B, (if applicable), in the given period will be displayed.
Specified Due dates for filing of GSTR-3B, 1, & 2 will be notified by the Commissioner for every situation separately.
For the first two months of GST rollout (July and August, 2017), below are the notified due dates for filing of the statements..
|S. No.||Month||GSTR 3B||GSTR 1||GSTR 2|
|1||July, 2017||20th Aug, 2017||1st to 5th Sep, 2017||6th to 10th Sep, 2017|
|2||Aug, 2017||20th Sep, 2017||16th to 20th Sep, 2017||21st to 25th Sep, 2017|
No, all the details in GSTR-3B will be self declared in summary manner and the taxes will be paid based on the table 6 of GSTR-3B (refer to the Rules as available on the GST Council or CBEC website, applicable for GSTR-3B Form).
No, all the details in GSTR-3B will be declared in a consolidated manner by the taxpayer and the taxes will be paid based on the table 6 of GSTR-3B, after submitting the return (refer to the CGST/SGST Rules available on the GST council or CBEC website applicable for GSTR-3B Form).
Note: In case of an upward revision of liabilities, you will be liable to pay differential tax along with interest on the (differential) amount.
Check the validity of your registration in your Registration Certificate. You can file Returns for period for which Registration is effective.
The summary of GSTR-3B will be displayed in a PDF. If it is incorrect, you can edit the information in the relevant section of the form or else you can click the MAKE PAYMENT/POST CREDIT TO LEDGER button.
You are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in table 4.
You can enter details of outward exempt/ nil rated/ non GST inward supplies in table 3.1(c) and 3.1(e) Exempt, nil and Non GST outward supplies.
Select Yes for option A ‘Do you want to file Nil return?’. You can file nil GSTR-3B by affixing the applicable signature.
No, you cannot reset GSTR-3B.
This issue has occurred because you have tried to make payment, without saving the details added in Form GSTR 3B. You must always save the form, before proceeding towards making payment.