Home

Income Tax

Download

Wednesday 16 August 2017

How to File GST return 3B

GST Return 3B file only through Online, there is no other option for filing the return, Regular return have option to prepare Offline & later to Submit online.
When we go for filing the of GSTR 3B, before that to collect the all necessary data(like Purchase Register, Sale Register & Expense Register)
GSTR 3B is not applicable to those who opt the composition scheme, For Composition Dealer Quarterly return will file on regular date as mention by the Government.
Last Due Date to file GSTR 3B are 20 Aug,2017 for the month of July & 20 Sep,2017 for the month of August.     

Following are the Steps & Instruction regarding Filing GST return 3B
  • To visit on website of www.gst.gov.in for login
  • To Select the return Dashboard 
  • To Select the Current Financial Year 2017-18 & In this to select the month(for example July)
  • To Click on GSTR 3B for further procedure 
  • In GSTR 3B there are 7 points
  • In point no 3.1, To mention the Sale Details in the form of Out word Supply, In this to mention Aggregate Sale with classification under IGST, SGST & CGST. & If any payment covered under RCM during the month, on that GST can not be setoff against ITC if any available, that amount must pay. In later month, we can get ITC on RCM.
  • In point no 3.2, To Declare that sale Details which are covered under Inter-State sale(Sale to Composition Dealer & Un-Registered Dealer Person)
  • In point no 4, To mention the Input Tax Credit figure only with the classification under IGST, CGST & SGST
  • In point no 4.1, To Declare those purchase which purchases from unregistered Dealer & those purchases are NIL rated or Exempted 
  • To Click on Save button, after save the data to submit button will get enabled & than you can submit the GST return 3B(please note that, after submission no modification or amendment is possible, so carefully feed the data in appropriate column & ensure that details are completely & correctly feeded)
  • In the System there are three payment option, you can choice any one, options are Net Banking, RTGS(Real Time Gross Settlement)/NEFT, Offline payment(In this you can generate the challan, pay the Tax at Bank Counter)
  • In point no 6, After payment of GST if any, To adjust the ITC manually against the liability. After that to Click on Offset Liability button to pay off the liabilities, If its successful than you can proceed for return filing, without Offset liability you cann't proceed for return filing
  • To Click on Declaration Statement
  • To Select the Authorized Signatory for filing the return
  • To Click on File GSTR 3B button with DSC or EVC
  • After Submission, Successfully filing will appear & Acknowledgement will get generated. 

1 comment: