Step-by-Step Guide to Filing GST 3B Return

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GSTR-3B is a simplified summary return filed by regular taxpayers under the Goods and Services Tax (GST) regime in India. Here’s a step-by-step process to file GSTR-3B:

Step 1: Log in to the GST Portal

  1. Visit the official GST portal: https://www.gst.gov.in/
  2. Enter your Username and Password.
  3. Enter the CAPTCHA and click “Login”.

Step 2: Navigate to GSTR-3B Filing

  1. Go to “Returns Dashboard”.
  2. Select the Financial Year and Return Filing Period (Month).
  3. Click on “PREPARE ONLINE” under GSTR-3B.

Step 3: Fill in GSTR-3B Details

Part 1: Taxpayer Details

  • GSTIN and Legal Name will auto-populate.

Part 2: Summary of Outward Supplies & Input Tax Credit (ITC)

3.1 Outward Taxable Supplies (Other Than Zero-Rated, Nil-Rated, Exempted)

  • Enter total taxable value and tax amounts (CGST, SGST, IGST, Cess).

3.2 Outward Supplies (Zero-Rated, Nil-Rated, Exempted)

  • Report exports, nil-rated, and exempted supplies.

4. Eligible ITC (Input Tax Credit)

  • 4A: ITC Available (Auto-populated from GSTR-2B).
  • 4B: ITC Reversed (If applicable).
  • 4C: Net ITC Available (4A – 4B).
  • 4D: Ineligible ITC (Under Section 17(5)).

Part 3: Payment of Tax

  • 5.1: Tax Payable (Auto-calculated from Section 3.1).
  • 5.2: Tax Paid (Enter cash/credit ledger details).
  • 5.3: TDS/TCS Credit (If applicable).

Step 4: Make Payment (If Tax Liability Exists)

  1. Click “Payment of Tax”.
  2. Check “Tax Payable” and adjust with:
    • ITC (Credit Ledger)
    • Cash Ledger (If balance is insufficient)
  3. Click “Offset Liability”.
  4. Proceed to “Make Payment” (if paying via cash).

Step 5: Preview & Submit

  1. Click “Preview Draft GSTR-3B” to verify details.
  2. Click “Proceed to File”.
  3. Select “File GSTR-3B with DSC” (Digital Signature) or “File GSTR-3B with EVC” (OTP).
  4. Enter OTP (sent to registered email/mobile) or sign with DSC.
  5. Click “Submit”.

Step 6: Acknowledgement

  • A success message will appear with an ARN (Acknowledgement Reference Number).
  • Download the filed return for your records.

Important Points

  • Due Date: 20th of the next month (for regular taxpayers).
  • Late Fees: ₹50/day (CGST + SGST) for delayed filing.
  • Nil Return: If no transactions, file a Nil return.

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