FAQs on GSTR-3B

[Ganeshan Kalyani]

1. What is GSTR-3B?
   1. GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner.
   2. A normal taxpayer is required to file GSTR-1 & GSTR-3B returns for every tax period.
2. Who needs to file the GSTR-3B?
   1. All normal taxpayers and casual taxpayers are required to file the GSTR-3B every time there is an extension of due dates of filing for GSTR-1 and GSTR-2.
3. Where can I file GSTR-3B?
   1. GSTR-3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR-3B, (if applicable), in the given period will be displayed.
4. By when do I need to file GSTR-3B?
   1. Specified due dates for filing of GSTR-3B is 20th day of the month succeeding the tax period. However, the due date can be extended by way of notification by the Commissioner.
5. Will there be any invoice matching in GSTR-3B?
   1. No, all the details in GSTR-3B will be self-declared in summary manner and the taxes will be paid based on the table 6 of GSTR-3B (refer to the Rules as available on the GST Council or CBEC website, applicable for GSTR-3B Form).
6. Will the Utilize cash/ITC functionality be available for discharging return related liabilities?
   1. No, all the details in GSTR-3B will be declared in a consolidated manner by the taxpayer and the taxes will be paid based on the table 6 of GSTR-3B, after submitting the return (refer to the CGST/SGST Rules available on the GST council or CBEC website applicable for GSTR-3B Form).
7. Is filing of GSTR-3B mandatory even if there is no business in the particular tax period?
   1. Filing of GSTR-3B is mandatory to be filed by all normal and casual tax payers, even if there is no business in the particular tax period.
8. One is required to Confirm after entering data in each section in GSTR-3B. Will the GST System save the confirmed data if a taxpayer exits without completing the form?
   1. No, to ensure that the furnished data is saved in a partially complete GSTR-3B, a tax payer is required to click on Save GSTR-3B before closing the form.
9. I applied for GST registration on 25th September 2018 after crossing the threshold limit on 23rd August 2018. The registration certificate was issued to me on 5th October 2018. I am not able to select the return period of August 2018 on my Returns dashboard. Why?
   1. You cannot select the return period prior to the effective date of registration. In such case, effective date of registration is 25th September 2018. You should declare all your liabilities and other details (w.e.f. 23rd August 2018) in the first return filed by you.
10. I have already filed GSTR-3B, but now I want to make some modifications. Can I file an amendment?
    1. GSTR-3B once filed cannot be revised. Adjustment if any has to be done while filing GSTR-3B for the subsequent period. However, no modification can be done after the due date for filing of return for the month of September following the end of the financial year to which such details pertain or the actual date of furnishing of relevant annual return whichever is earlier.
11. Can I preview GSTR-3B before submission?
    1. After adding details in various section of the GSTR-3B, scroll down the page and click the PREVIEW DRAFT GSTR-3B button to preview before making payments. The summary of GSTR-3B will be displayed in a PDF. If it is incorrect, you can edit the information in the relevant section of the form or else you can click the MAKE PAYMENT/POST CREDIT TO LEDGER button.
12. Where do I have to enter details of inward taxable supply?
    1. You are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in table 4.
13. Where should I declare details of outward exempt/ nil rated/ non GST inward supplies?
    1. You can enter details of outward exempt/ nil rated/ non GST inward supplies in table 3.1(c) and 3.1(e) Exempt, nil and Non GST outward supplies.
14. How can I file nil GSTR-3B?
    1. You can file nil GSTR-3B by navigating to Services → Returns → Returns Dashboard. Select the Financial Year and Returns Filing Period and click the GSTR-3B tile. Select Yes for option A 'Do you want to file Nil return?'. You can file nil GSTR-3B by affixing the applicable signature.
15. Can I reset GSTR-3B?
    1. No, you cannot reset GSTR-3B.
16. I am facing problem while filing Form GSTR-3B, even though I have entered all details in it. After submitting the form, all values are automatically reflecting as "Zero" and the status of the Form is showing submitted. Why?
    1. This issue has occurred because you have tried to make payment, without saving the details added in Form GSTR-3B. You must always save the form, before proceeding towards making payment.

Source: www.gst.gov.in

Discussions to this article

[Hiren Pathak]

Sir,

I have two questions for GSTR-3B.

1. Where to show High sea sales?

2. If payment is not made to supplier within period of 180 days then ITC availed shall be added to output tax as per Rule 37(2). How to show such transaction in GSTR-3B as there will not be any taxable value for such transaction. There are many provisions in GST Where any reversal of ITC is termed as addition into output tax. How to take care of such transactions in GSTR-3B legally?

Hiren Pathak

[Ganeshan Kalyani]

Show such reversal in table 4 (B)(1) & (2) of GSTR 3B