GSTR-3B is a monthly return. You can file your return online on the GST Portal. GST liability is calculated after submitting the return. The GSTR-3B is divided into six sections.

1. GSTIN

2. Legal Name of the Registered Person

3.1 Outward supplies and inward supplies on reverse charge

For each of these, you have to provide the total taxable value (total amount which has been invoiced). Then, break this up into IGST, CGST, SGST, or UTGST and cess if any. Here, you do not have to provide invoice level details. Only the consolidated values for the month have to be provided. Also, you do not have to provide a GST rate; only the total tax values.

(a) Outward taxable supplies: Do not include supplies that are zero-rated, or have a nil rate of tax or are exempt from GST. These must be provided separately. You have to include only those supplies on which GST has been charged by you.

Value of Taxable Supplies = value of invoices + value of debit notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – the value of advances adjusted against invoices

(b) Outward taxable supplies (zero-rated): Here, include only those supplies on which the GST rate is zero. Zero-rated supplies are exports or supplies made to SEZ.

(c) Other outward supplies (nil rated, exempt): Here, include supplies that are exempt from GST or are nil rated. Nil rated supplies are those for which the GST rate is nil. Or which have been kept exempt from GST. For example, salt, puja samagri, curd, lassi, fresh milk. These goods are exempt from the GST.

(d) Inward supplies (liable to reverse charge): Here, provide details of purchases made from unregistered dealers on which reverse charge applies. In such cases, you have to prepare an invoice for yourself and pay the applicable GST rate of tax.

(e) Non-GST outward supplies: Here, provide the details of any supplies made by you kept wholly out of GST. For example, alcohol and petroleum products.

3.2 Of the supplies shown in 3.1(a) above, details of inter-state supplies made to unregistered persons, composition taxable persons, and UIN holders.

Here, you have to mention the inter-state supplies which are made to

• unregistered person
• composition dealers
• those who hold a UIN (UIN holders mean those who have a Unique Identification Number instead of a GSTIN. These are specialized agencies of the UNO (United Nations Organisation) or an embassy)

4. Eligible ITC

This is the detail required for an input tax credit. It must be provided separately for IGST, CGST, SGST, UTGST, and Cess. Only total values have to be reported and invoice level information is not required.

(A) ITC Available (whether in full or part): This information must be broken down into ITC on:

• import of goods
• import of services
• inward supplies on reverse charge (other than on import of goods and services reported above)
• inward supplies from your Input Service Distributor (ISD)
• all other ITC

(B) ITC Reversed

(1) The CGST rules require that input credit must be reversed for goods and services, where they have been used partly for business and partly for other purposes, to the extent not used for business. Similarly, input credit reversal is also required where supplies include taxable, exempt, and nil-rated supplies. In the same manner, input credit related to capital goods used for business and other purposes, for taxable, exempt, nil rated supplies must also be reversed to the extent not used for business.

(2) Others - Any other ITC which has been reversed by you.

(C) Net ITC available: This is (A) – (B).

Ineligible ITC

(1) As per Section 17(5) - Report credit which is entirely not available to you.

(2) Others

5. Provide values of exempt, nil rated, and non-GST inward supplies: Here, you have to report any purchases made by you of goods or services, which are from a composition dealer, are exempt, nil rated, or not covered by GST at all. This information must be broken down into inter-state and intra-state.

6. Payment of Tax

Under this section, you have to report the final tax payable by you on taxable supplies made by you, which will match with 3.1.(a). The amount is separately reported under IGST, CGST, SGST, or UTGST. Also, report the credit which has been availed against these. This amount is under 4(C). The balance tax must be deposited by you.

Guide for Filing GSTR-3B on GST Portal

Step 1: Log in to GST Portal.

Step 2: Go to - Services > Returns > Returns Dashboard.

Step 3: Select the Financial Year and Return Filing Period for which you want to file the return from the drop-down list. Then, click the SEARCH button.

Step 4: On the "Monthly Return GSTR-3B" tile, click the PREPARE ONLINE button.

Step 5: Enter values in each tile. You need to enter the total values under each head. Also, fill in Interest and Late Fees, if applicable.

Step 6: Click the SAVE GSTR-3B button at the bottom of the page after all the details are added. A success message is displayed on the top of the page.

Step 7: After all the details are saved, the SUBMIT button is enabled. Click the SUBMIT button to submit the finalized GSTR-3B return.

A success message is displayed at the top of the page. After you submit the form, the added data is frozen. No changes in any field 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: Now, the "Payment of Tax" tile is enabled after the successful submission of the return. To pay the taxes and offset the liability:

• Click the "Payment of Tax" tile.
• Tax liabilities as declared in the return along with the credits, get updated in the ledgers and are 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.
• Click the OFFSET LIABILITY button to pay off the liabilities. A confirmation message is 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 is displayed. Click the OK button. The status of GSTR-3B return will now have changed to "Filed". You can click the VIEW GSRT-3B button to view the GSRT-3B return.

FAQs

1. I have no sales or purchase in a month. Should I still file GSTR-3B?

Yes, GSTR-3B has to be filed by every registered person even if there are no transactions in a month.

2. Should I provide invoice-wise details on the return?

Only consolidated numbers are required in GSTR-3B. An invoice-wise breakup is not required.

3. I have two GSTINs for different states. Can I file one GSTR-3B for both the registrations?

No. GSTR-3B has to be filed for every GSTIN separately. The returns cannot be clubbed.

4. Will there be any invoice matching in GSTR-3B?

Invoice matching is not done in GSTR-3B. This return is more of a self-declaration.

5. Do I have to file other returns even after filing GSTR-3B?

GSTR-1 has to be filed on a monthly or quarterly basis depending on the turnover. You have to file GSTR-3B every month.