GSTR 3B Filing Procedure: A Step-by-Step Guide

Ever since GST was rolled out, the internet is abound with all types of information. Be it GST registration, payment or filing of returns, discussions are rife everywhere. With a new tax regime however, comes a new set of doubts and questions. GST return filing is part and parcel of the new regime. Even though the tax regime is supposed to simpler now, there is a variety of returns to be filed for different purposes. One such type of return is GSTR 3B.

When it comes to GSTR 3B, a lot of questions pop up every day. Is it a new type of return? Who needs to file it? Does it replace the other GSTRs.

Here, we answer all the above questions and some more. Read on to know everything you want (and need) to know about the GSTR 3B.

What is GSTR 3B?

GSTR 3B is a temporary type of return which needs to be filed for the months of July and August. Under GST, every registered dealer needs to file the three returns in a month

I. Outward supplies in GSTR 1

II. Inward supplies in GSTR 2

III. GSTR 3 which is the final monthly return and calculates other details on the basis of the above two returns

So, there is a total of 36 returns to be filed each year. In addition to this, there is one annual return as well. This brings the total to 37.

GSTR 3B exempts the tax payer from the requirement of filing 3 returns every month for the initial months of July and August.

For these two months, instead of 3 types of returns, only a single type of return needs to be filed in Form 3B.

Related: GST Returns: The Definitive Guide

Why was it needed?

There is a whole lot of confusion about the new tax paying system and it extends to filing of returns. Tax payers feel intimidated by the sheer volume of returns to be filed in a year.

GSTR 3B simplifies things a little and brings down the number of monthly returns from 6 to 2 for the initial 2 months. This gives considerable relief to the tax payer.

It essentially combines the details to be filled in GSTR 1, 2, and 3 and familiarizes the tax payer with the new return filing system.

So, when filing GST returns after the month of August, you will be providing the same details as you are providing now. The only difference will be that instead of doing it in a single form, you will be filling three separate forms.

Related: GST Payment Process on GST Portal: Step-by-Step Guide

Who needs to file GSTR 3B?

Everyone who is liable to file GSTR 1, 2, and 3 need to file GSTR 3B.

Is it a new type of return?

Essentially, yes. But it differs from other returns as it is not periodic in nature. It is only a transitional provision which helps the tax payer get a hang of the return filing system under GST. This return is only for a period of two months, i.e. July and August.

Does it replace other returns?

Not really. It is only temporary in nature as businesses need to file it for two months. After this, they will need to file regular returns in forms GSTR 1, 2, and 3.

So, it does not replace other returns. It only postpones the need to file them for a few months. But, it does provide a simpler alternative to them to ease out the confusion surrounding the initial introductory phase.

Do I still need to file other GST Returns?

You don’t need to file GSTR 1 and 2, and 3 for the months of July and August. However, September onward, you need to file your returns in the above three forms.

What is more? In case you make a delay in filing the return for the above two months, there is no penalty.

Related: GSTR 1 – Filing GST Return: Step by Step Guide

What is the due date for filing GSTR 3B?

The deadline for filing GSTR 3B for the month of July is 20th August. For the month of August, the deadline is 20th September.

Filing GSTR 3B Return

Below is a step-by-step rundown on the details you need to provide.

GSTIN details with month and year

form gstr-3b

The GSTIN column will be auto-populated. You need to fill the month and the year.

Inward and Outward supplies under Reverse Charge

details of outward supplies and inward supplies liable to reverse charge

As you can see, you need to provide details of exempt, zero/nil rated as well as exempt supplies. Moreover, you also need to provide details of supplies which do not come under the ambit of GST.

Inter-state Supply to certain Persons

This covers supplies to the following persons.

  • Unregistered persons
  • Composition taxable persons
  • UIN holders

details of inter state supplies made to unregistered persons

Eligible Input Tax Credit

Here, you need to enter all details relating to Input Tax Credit. This includes available, reversed, net, and ineligible ITC.

eligible input tax credit

Inward Supplies (Non-Taxable)

inward supplies(Non-taxable)

Here you need to provide details of supplies which are not taxable for one reason or the other. They may be exempt, taxable at nil rate or not fall under GST altogether.

Payment of Tax

payment of tax

This will include details of IGST, CGST, SGST as well as cess.

TDS/TCS Credit

 

TDS or TCS credit

Here, you will need to fill the details of tax deducted as well as collected at source under IGST, CGST, and SGST.

What is the process for filing GSTR 3B?

It is similar to filing regular GST returns. You can file GSTR 3B through the online portal of the government of India.

The entire confusion surrounding GST returns seems to stem from the way these returns are named. But, there is no need for it. As the revenue secretary says, these different returns are parts of the same return. So there are no multiple returns, but multiple parts of the same return.

GSTR 3B can prove to be a much-needed relief to the perplexed tax payer as it simplifies things to a great extent, even if temporarily.

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If you need any help with filing of GST returns or have any queries, please visit us at PocketLawyer.com

7 comments On GSTR 3B Filing Procedure: A Step-by-Step Guide

  • In your above deliberation, you have mentioned that if one has filed GSTR 3B than one need not to file other GST returns for that particular month. Is it correct ?? As, the dates of filing GSTR 1,2,3 for the month of july and august has already been declared by the govt.

    • GSTR 3B has been introduced as an alternative to keep things simple for compliance purposes only. First, you need to submit GSTR 3B within 20 days from end of month and that is only for July, August ( Aug 20th and Sep 20th). Then later you need to file GSTR1,2 and 3 September onwards (i.e. Sep 20th).
      GSTR1 and GSTR 2 can still be filed on their respective dates if one chooses not to go with GSTR 3B for the month of July & August.

  • In GTR3B tax payable shown under Rcm then we take the same amount of credit in input supply under Rcm in July month or first we have to pay duty on Rcm in cash and then credit taken in next month August. Monthly Tea exps., drinking water supplier, sweeper and Bramhan (worship charge) attract Rcm pl clarify

  • Whether A dealer registered under composition scheme is required to file GSTR-3B?

  • i want to know how to re submit the gstr 3b

  • I have filled different amount in GSTR3B differently in CGST and SGST while it should be same. Please guide me how it can be rectified.

  • I sell online Imported watches online & I have closing stock of Rs. 78030 which I imported in June 17. All my sales in July 17 was against this stock as there were no further purchase. Import was done through DHL & import duty was paid through DHL Invoice which has bifurcation Custom Duty Rs7709, CVD Rs. 10600 ACD 3838 plus charges for clearance by DHL. Request you to let me know how to put figure for input credit in GSTR 3B?

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