Creation, Submission, Payment of Taxes & Filing of GSTR-3B Return

How can I create, submit, pay taxes and file GSTR-3B return?

A normal taxpayer is required to file Form GSTR 1 & 2, GSTR 3 return for every tax period. In case of extension of due dates for filing of GSTR 1 and GSTR 2, GSTR-3B needs to be filed by them (in addition to the GSTR 3 return), as and when notified by the government.

Note:

• Taxpayer has to submit GSTR-3B even if there is no business activity. (Nil Return).
• Mismatch report will not be generated based on GSTR-3B rather the same will be generated only after filing of GSTR-1, 2 and 3 for the applicable tax period.
• Amendment of GSTR-3B is not allowed.

To create, submit, pay taxes and file GSTR-3B return, perform the following steps:

1. Login and Navigate to GSTR-3B – Monthly Return page
2. Enter Details in Section - 3.1 Tax on outward and reverse charge inward supplies
3. Enter Details in Section - 3.2 Inter-state supplies
4. Enter ITC Details in Section - 4. Eligible ITC
5. Enter Details in Section - 5. Exempt, nil and Non GST inward supplies
6. Enter Details in Section - 5.1 Interest and Late Fee
7. Submit and Save GSTR-3B
8. Enter Payment Details in Section - 6. Payment of Tax
9. File GSTR-3B

How to file GSTR 3B – Step by step procedure -- Click Here

Government has also released this comprehensive video on GSTR 3B filing. Click HERE to view the same.

---JustBorn

14-10-2017