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What is a GSTR3B Return

It is a summary return which is to be filed for month of July 2017

Due date is 20th of next month

For July 2017, due date for GSTR 3B is 20 25 August 2017

Normal Returns GSTR 1,2,3 are also to be filled

 

How to fill GSTR 3B Return 

GSTR 3B Return will be filled online at the GST Portal 

 it will only be filed for the month of July to Dec.

Due date is as follows

GSTR FOR MONTH DUE DATE
JULY 2017 20 25 AUGUST 2017
AUG 2017 20 SEP 2017
SEP 2017 20 OCT 2017

 

Details of how the form will be filled

1. Click www.gst.gov.in and Click Login

1.-click-login.jpg

 

2. Enter Login id and Password

2.-enter-details-then-click-login.jpg


3. Click Returns Dashboard

3 gstr3b-click-on-return-dashboard.jpg


4. Select Return Fill Year and Click Search Button

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5. Click Prepare Online

5.-click-prepare-online.jpg


6. Fill all Forms

6.-fill-all-forms.jpg


7. All Details Shows then click submit button

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8. Click Proceed

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9. Submit request shows and click 6.1

9.-submit-request-shows-and-click-6.1.jpg


10. Click Check Balance

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11. It shows Check Balance

11.-it-shows-check-balance.jpg


12. Click tick then select name and click on Flie GSTR - 3B With EVC

12.-click-tick-then-select-name-and-click-on-flie-gstr---3b-with-evc.jpg


13. Enter OTP then click Verify

13.-enter-otp-then-click-verify.jpg


14. Filling Successful Shows

14.-filling-successful-shows.jpg


WHAT DETAILS TO BE FILLED IN GSTR 3B

GSTR3B Details - 3.1 Details of Outward Supplies and inward supplies liable to reverse charge

15 gstr3b-details---3-1-details-of-outward-supplies-and-inward-supplies-liable-to-reverse-charge.jpg


GSTR3B Details - 3.2 Of the supplies shown in 3 1 (a) details of inter-state supplies made to unregistered persons, composition taxable person and UIN holders

16 gstr3b-details---3-2-of-the-supplies-shown-in-3-1-(a)-details-of-inter-state-supplies-made-to-unregistered-persons,-composition-taxable-person-and-uin-holders.jpg


GSTR3B Details - 4 Eligible ITC

17 gstr3b-details---4-eligible-itc.jpg


GSTR3B Details - 5 Values of exempt, nil-rated and non GST inward supplies

18 gstr3b-details---5-values-of-exempt,-nil-rated-and-non-gst-inward-supplies.jpg


GSTR3B Details - 5.1 Interest & late fee payable

19 gstr3b-details---5-1-interest-&-late-fee-payable.jpg


GSTR3B Details - 6 Payment of Tax

20-gstr-3b-format.jpg


GSTR3B Details - 7 TDS TCS Credit

21 -image-gstr-3b.jpg


 

 

22 tax-on-goods.jpg

 

 

 

Download in PDF

 
 

To learn how to pay Challan on GST Portal , please visit  https://www.teachoo.com/6633/1948/How-to-Pay-Challan-at-GST-Portal/category/GST-Return-Format-/

To Download GSTR 3B in Excel format , please visit  https://www.teachoo.com/6645/1948/Download-GSTR-3B-Return-in-Excel-Format/category/GST-Return-Format-/

 

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Example 1

Q1 Suppose Company has following sales and Purchases 

 Particular Amount
Local Purchases from Registered Vendors 40000
Local Sales to Registered Vendors 50000
Tax Rate 18%

COMPUTATION

  23 q1.jpg

How to make GSTR3B?

-a-

24 a1.jpg

1. Click (3.1 Tax on Outward and reverse charge)

25.-click-(3.1-tax-on-outward-and-reverse-charge).jpg


2. Fill Amount then click confirm button

26.-fill-amount-then-click-confirm-button.jpg


3. Click Eligible ITC

27.-click-eligible-itc.jpg


4. Fill Amount then click Confirm button

28.-fill-amount-then-click-confirm-button.jpg


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Example 2

Particular Amount
Purchases  
Local 10000
Central 20000
Sales  
Local 12000
Central 30000

GST RATE 5%

All sales and Purchase from Registered Vendors

29 q2.jpg

How to make GSTR3B?

-a-

30 a2.jpg

1. Click (3.1 Tax on Outward and reverse charge)

31.-click-(3.1-tax-on-outward-and-reverse-charge).jpg


2. Fill Amount then click Confirm Button

32.-fill-amount-then-click-confirm-button.jpg


3. Click Eligible ITC

33.-click-eligible-itc.jpg


4. Fill Amount then click confirm button  

34.-fill-amount-then-click-confirm-button.jpg

To learn more advanced cases join CA Maninder Singh GST Training Classes 

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  1. GST - Goods and Services Tax, India
  2. GST Return, Challan and Invoice Format
  3. GST Return Format
Ask Download
GST Return Format

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 6 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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