GSTR-3B Return under GST Act in India and Online filing guidelines

GUIDELINES TO FILE FORM GSTR-3B ONLINE

The Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017.

As per the provisions of GST Act, a normal taxpayer is required to file FORM GSTR-1 for the month of July 2017 falls on 10^th succeeding month and filing of FORM GSTR-2 on 15^th of the succeeding month and Form GSTR-3 on 20^th of the succeeding month.

The GST Council has relaxed the due dates of return filing for the months of July and August, 2017 as shown below and from the month of September 2017 the taxpayers has to file returns on the due dates as per act. The due dates and relaxed due dates were given below:

FORM	JULY 2017		AUGUST 2017		SEPT. 2017
	Normal Date	Relaxed Date	Normal Date	Relaxed Date	Normal Date	No Relaxation
GSTR-1	10.08.2017	05.09.2017	10.09.2017	20.09.2017	10.10.2017	10.10.2017
GSTR-2	15.08.2017	10.09.2017	15.09.2017	25.09.2017	15.10.2017	15.10.2017
GSTR-3	20.08.2017	15.09.2017	20.09.2017	30.09.2017	20.10.2017	20.10.2017
GSTR-3B	NOT APPLICABLE	20.08.2017	NOT APPLICABLE	20.09.2017	NOT APPLICABLE	NOT APPLICABLE

The GST Council has relaxed the return filing period for the months of July 2017 and August 2017.  But the taxpayers will have to file FORM GSTR 3B for the months of July 2017 and August 2017 on 20.8.2017 and 20.9.2017 respectively which falls on the regular due dates under the existing tax laws.

First thing is the GSTR-3B Return is only a provisional return for the month of July 2017 and August 2017 only.

From September 2017 returns in Form GSTR-1. GSTR-2 and GSTR-3 will come into force.

The Taxpayers has to file FORM GSTR-3B on self-assessment basis for the first two months on the due dates i.e. 20.8.2017 and 20.9.2017.

When regular returns in FORM GSTR-01 are filed on the relaxed dates such as 5.9.2017 (for July 2017) and 20.9.2017 (for August 2017) GSTR-2 and GSTR-3 will be auto-populated with the information furnished under GSTR-1.  The GSTR 3 auto-populated will be verified with GSTR-3B.  If there is any shortfall of tax payment the taxpayers will have to pay the difference and excess if any will be refunded.  No penalty or late fees will be charged on the difference.

Hence each and every taxpayer has to file FORM GSTR-3B for the months of July 2017 and August 2017 compulsorily.  (Before filing GSTR-01 on 5.9.2017 for the month of July 2017 and GSTR-01 on 20.9.2017 for the month of August 2017 the GSTR-3B must be filed for both months).

HOW TO FILE FORM GSTR-3B ONLINE

Please login in the GST Portal by entering the User ID and Password. Now in the menu click Services. Only after furnishing User ID and Password the return filing details will be visible otherwise only Registration Payments and User Services menu will be visible.

Now there are three options visible as shown below:

·       Details of outward supplies of goods or services GSTR-1

·       Auto Drafted details GSTR-2A

·      Monthly Return GSTR-3B with due date as 20.8.2017 with       indication prepare online.

Now click Prepare online under GSTR-3B

Now a new window with GSTR-3B - Monthly Return will be visible with auto-populated details of GSTIN, Legal Name, Status, Financial Year, Return Period and Due Date.

FORM GSTR-3B

[See rule 61(5)]

	Year
	Month

1.		GSTIN
2.		Legal name of the registered person	Auto Populated

The above particulars will be auto-populated

Now choose July from the Return Filing Period in the File Returns Menu and click search.

A new window will be visible with the following details.

3.1 Tax on outward and reverse charge inward supplies

3.2 Inter-state supplies

4.   Eligible ITC

5.   Exempt, nil and Non GST inward supplies

5.1 Interest and Late fee

6    Payment of tax

7.   TDS/TCS credit

Choose the 3.1 menu.

3.1         Details of Outward Supplies and inward supplies liable to reverse charge

Nature of Supplies	Total Taxable value	Integrated Tax	Central Tax	State/UT Tax	Cess
1	2	3	4	5	6
(a) Outward taxable supplies (other than zero rated, nil rated and exempted)
(b) Outward taxable supplies (zero rated )
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies

In (a) fill the details of outward taxable supplies (other than Zero rated NIL rated and exempted)

In (b) fill the outward taxable supplies of Zero Rated. Zero Rated supply under Section 16 of the IGST Act, 2017 means any of the following supplies of goods or services or both namely (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone Unit.

In (c) fill the details of outward supplies of NIL rated and exempted. NIL rated represents NIL rate taxable goods mentioned in Schedule I of Rate of GST on Goods and Exempt represents Services exempted from GST mentioned in Rate of GST on Services.

In (d) fill inward supplies liable to reverse charge such as purchases effected from composition dealer, unregistered persons and services rendered by unregistered persons.

In (e) fill the details of Non-GST outward supplies made i.e. supplies of 1) Alcohol for human consumption, 2) Petroleum Products such as Petroleum Crude, Motor spirit (petrol) high speed diesel, natural gas and aviation turbine fuel and 3) Electricity.

Now choose 3.2 menu

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

	Place of Supply (State/UT)	Total Taxable value	Amount of Integrated Tax
1	2	3	4
Supplies made to Unregistered Persons
Supplies made to Composition Taxable Persons
Supplies made to UIN holders

In the above window fill the details of supplies made to Unregistered Persons, Composite Taxable Persons (except restaurant services) and Unique Identification Number holders (United Nations Organization, Consulate, Embassy or Foreign Countries etc.) with Place of supply details of State or Union Territory, Total taxable value and amount of Integrated tax (IGST)

Now choose 4.Eligible ITC

4.    Eligible ITC

Details	Integrated Tax	Central Tax	State/UT Tax	Cess
1	2	3	4	5
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others

In

4(A)(1) fill the details of IGST eligible for ITC on import of goods,

4 (A) (2) fill the details of IGST eligible for ITC on import of services, and

4 (A) (3) inward supplies liable to reverse charge (i.e. within the country) i.e. purchases of goods and receipt of services if any for which tax is to be paid by the recipient or receiver. 

4 (A) (4) inward supplies from ISD (If a taxpayer has multiple units and supplying goods or services from all units, the ISD will allot relevant ITC to each such unit), and in

4 (A) (5) All other ITC i.e. ITC on domestic inward supplies and any other credit which is applicable and not mentioned above.

In 4(B) (1) fill the details of Inputs, capital goods and input services which are used for making exempt, NIL rated supplies and the same turnover has to be reversed from ITC.

In 4 (D) fill the details of ITC not available for certain goods and services as per section 17(5) of the Rules.

Now choose 5.Value of exempt, nil-rated and non-GST inward supplies Menu

.      Values of exempt, nil-rated and non-GST  inward supplies

Nature of supplies	Inter-State supplies	Intra-State supplies
1	2	3

In 5 fill the details of nature of supplies of Nil rated and non GST inward supplies made i.e. purchases of 1) Alcohol for human consumption, 2)Petroleum Products such as Petroleum Crude, Motor spirit (petrol) high speed diesel, natural gas and aviation turbine fuel and 3) Electricity under the categories of Inter-State and Intra-State.

Now tick against the declaration “I/We hereby solemnly affirm and declare that the information given above is true and correct to the best of knowledge and belief and nothing has been concealed therefrom” and click the button and click SAVE.

You can make payment by choosing Services and then clicking the payment and then by clicking the Create Challan option and filling the details in the window. Payments can be made through E-Payment or Over The Counter or NEFT/RTGS and callan can be generated on payment.

After making payment you can complete the submission of FORM GSTR-3B return for the month of July 2017 with DSC or EVC.

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