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.
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..
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.
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.