What is a GSTR3B Return
It is a summary return which is to be filed every month
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 June 2018 till September 2019 for quarterly scheme and November 2019 for monthly scheme.
Due date is as follows
It is 20th of Next Month
Example
|
GSTR 3B |
Due Dates |
|
Sep-17 |
20th Oct 2017 |
|
Oct-17 |
20th Nov 2017 |
|
Nov-17 |
20th Dec 2017 |
|
Dec-17 |
20th Jan 018 |
|
Jan-18 |
20th Feb 2018 |
|
Feb-18 |
20th Mar 2018 |
|
Mar-18 |
20th April 2018 |
|
April-18 |
20th May 2018 |
|
May-18 |
20th June 2018 |
|
June-18 |
20th July 2018 |
|
July-18 |
20th 24 Aug 2018 |
|
Aug-18 |
20th Sept 2018 |
|
Sept-18 |
20 th 25 th Oct 2018 |
|
Oct-18 |
20 th Nov 2018 |
|
Nov-18 |
20 th Dec 2018 |
|
Dec-18 |
20 th Jan 2019 |
|
Jan-19 |
20 th 22 nd Feb 2019 |
|
Feb-19 |
20 th March 2019 |
|
March-19 |
20 th 23 rd April 2019 |
|
April-19 |
20 th May 2019 |
|
May-19 |
20 th June 2019 |
|
June-19 |
20 th July 2019 |
|
July-19 |
20 th August 2019 |
|
Aug -19 |
20 th Sept 2019 |
|
Sept-19 |
20 th Oct 2019 |
Details of how the form will be filled
1. Click www.gst.gov.in and Click Login
2. Enter Login id and Password
3. Click Returns Dashboard
4. Select Return Filling Period then click Search button, then yes and then click submit button
5. Click proceed button
6. Click prepare online button
7. Select options then click next button
8. Fill all Forms
9. All Details Shows then click submit button
10. Click Confirm and submit button
11.Submit request shows and click 6.1
12. Click Check Offset Liability
13. Click Ok
14. Click tick then select name and click on Flie GSTR - 3B With DSC
15. Click Proceed
16. Again Click proceed
17. Click sign
18. Enter user PIN then click login
19. Filling Successful Shows
WHAT DETAILS TO BE FILLED IN GSTR 3B
GSTR3B Details - 3.1 Details of Outward Supplies and inward supplies liable to reverse charge
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
-details-of-inter-state-supplies-made-to-unregistered-persons,-composition-taxable-person-and-uin-holders.jpg)
GSTR3B Details - 4 Eligible ITC
GSTR3B Details - 5 Values of exempt, nil-rated and non GST inward supplies
GSTR3B Details - 5.1 Interest & late fee payable
GSTR3B Details - 6 Payment of Tax
GSTR3B Details - 7 TDS TCS Credit
- To learn how to pay Challan on GST Portal , please visit https://www.teachoo.com/6633/1949/How-to-Pay-Challan-at-GST-Portal/category/GST-Challan-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-/
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
How to make GSTR3B?
Answer
1. Click (3.1 Tax on Outward and reverse charge)
.jpg)
2. Fill Amount then click confirm button
3. Click Eligible ITC
4. Fill Amount then click Confirm button
Example 2
| Particular | Amount |
| Purchases | |
| Local | 10000 |
| Central | 20000 |
| Sales | |
| Local | 12000 |
| Central | 30000 |
GST RATE 5%
All sales and Purchase from Registered Vendors
How to make GSTR3B?
Answer
1. Click (3.1 Tax on Outward and reverse charge)
.jpg)
2. Fill Amount then click Confirm Button
3. Click Eligible ITC
4. Fill Amount then click confirm button
To learn more advanced cases join CA Maninder Singh GST Training Classes
