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Step-by-Step Guide to Filing GSTR-3B on the GST Portal

This document provides a detailed step-by-step guide for filing GSTR-3B on the GST portal, including prerequisites such as having an active GSTIN and login credentials. It outlines the process from logging into the portal, navigating to GSTR-3B, entering necessary details, and verifying the information before submission. The guide also explains how to handle tax payments and check balances in the Electronic Cash Ledger or Credit Ledger.

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23 views14 pages

Step-by-Step Guide to Filing GSTR-3B on the GST Portal

This document provides a detailed step-by-step guide for filing GSTR-3B on the GST portal, including prerequisites such as having an active GSTIN and login credentials. It outlines the process from logging into the portal, navigating to GSTR-3B, entering necessary details, and verifying the information before submission. The guide also explains how to handle tax payments and check balances in the Electronic Cash Ledger or Credit Ledger.

Uploaded by

kingmakerseducation
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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STEP-BY-STEP GUIDE TO FILING GSTR-3B ON THE GST PORTAL

Prerequisites
1. Active GSTIN (GST Identification Number).
2. Login credentials for the GST portal.
3. Details of outward and inward supplies, tax liability, input
tax credit (ITC), and payment details for the relevant period.
4. Adequate balance in the Electronic Cash Ledger or
Electronic Credit Ledger for tax payment.

Step 1: Login to the GST Portal


1. Visit the GST Portal.
2. Enter your Username and Password, and click Login.

Step 2: Navigate to GSTR-3B


1. On the dashboard, go to Services > Returns > Returns Dashboard.
2. Select the Financial Year and Return Filing Period.
3. Click Search.
4. Under the “Monthly Returns” section, click Prepare Online next to
GSTR-3B.
Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’

This displays the ‘File Returns’ page. Select the ‘Financial Year’, ‘Quarter’ & ‘Return Filing Period -Month or
Quarter’ for which you want to file the return from the drop-down list. Click the ‘SEARCH’ button

On ‘Monthly Return GSTR-3B’ tile, click the ‘PREPARE ONLINE’ button


Answer a list of questions and click on ‘NEXT’
In any other case, answer all the questions as ‘Yes/No’. Accordingly, the respective tables/fields shall be made
available while entering information in the next step

If details in GSTR-3B return are auto-populated from Forms GSTR-1 or GSTR-2B, then the questionnaire page
displays the first question alone. This page gives the details of tables 3 and 4 as auto-populated from form GSTR-
1 into form GSTR-3B. Thereafter, click on the “CLOSE” button to proceed
Enter values in each tile displayed as may be applicable. You need to enter totals under each head. Fill in interest

and late fees, if applicable.

However, you can verify GSTR-3B’s auto-generated details in the tab “SYSTEM GENERATED GSTR-3B”. Click on that

button to download and view system-computed details from forms GSTR-1 & GSTR-2B (monthly or quarterly) in

form GSTR-3B. Subsequently, the taxpayers can edit the auto-populated values if needed. But the taxpayers can

continue with their filing based on the edited values, and the system will not restrict in any way
Step 3: Enter Details in GSTR-3B
3.1 – Outward Supplies and Inward Supplies on Reverse Charge:
Enter taxable value, IGST, CGST, SGST, and cess for:

Outward taxable supplies (excluding zero-rated).

Outward taxable supplies (zero-rated).


Other outward supplies (nil-rated, exempt).
Inward supplies liable to reverse charge.
Non-GST outward supplies.
3.2 – Supplies to Unregistered Persons (B2C):
Provide details of inter-state supplies to unregistered persons,
composition dealers, and UIN holders.
4 – Eligible ITC (Input Tax Credit):
Provide details of ITC available, reversed, and net ITC claimed:
Import of goods/services.
ITC from inward supplies.
ITC reclaimed and ITC reversed.
Enter details of Ineligible ITC (blocked credit under Section
17(5)).
5 – Exempt, Nil-Rated, and Non-GST Inward Supplies:
Enter values of inward supplies that are exempt, nil-rated, or
non-GST.
6 – Payment of Tax:
Calculate tax payable and set off liability using the electronic
credit ledger (ITC) or cash ledger.
7 – TDS/TCS Credit:
Enter details of TDS/TCS credit received (if applicable)
Step 4: Save and Verify
After entering all details, click Save GSTR-3B.
Verify the summary generated to ensure accuracy
A message is displayed on the top of the page confirming that data is successfully saved.
Scroll down the page. You can view the draft GSTR-3B return by clicking on ‘PREVIEW DRAFT GSTR-3B’
You will also see that the ‘Payment of Tax’ tile is enabled after successful submission of the return

Click the ‘Proceed to payment’ 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 utilised from the available credit (in the separate heads) to pay off the
liabilities.
While providing the inputs please ensure the utilisation principles for credit are adhered to, otherwise, the system
will not allow for the offset of liability.
Click the ‘OFFSET LIABILITY’ button to pay off the liabilities. A confirmation message is displayed. Click the ‘OK’
button.
If cash balance in Electronic Cash Ledger is less than the amount needed to offset the liabilities, click on the
‘CREATE CHALLAN’ button.
The success message is displayed. Click the OK button.

Status of the Form GSTR-3B return changes to "Filed". You can click the VIEW GSRT3B button to view the
Form GSTR-3B return.

https://tutorial.gst.gov.in/userguide/retur
ns/Create_and_Submit_GSTR3B.htm

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