As per GST council decision GSTR 3B is to be filed for the month of July 2017 to December -2017 as time limit for furnishing details of GSTR 1 and GSTR 2 has been extended. GSTR 3B has to be filed by 20th of subsequent month .It is to be filed by normal and casual taxpayers.
GSTR 3B is a Summary declaration of
- taxable value and tax paid on outward supplies
- taxable value and tax paid on supplies subject to reverse charge
- Exempt and non taxable inward supplies
- ITC Availed , ITC Reversal, Net ITC and Ineligible ITC
- Payment of taxes, late fee and interest
- Go to www.gst.gov.in and log in > Services > Return Dashboard > Select the tax period > Click GSTR 3B tile.
- Enter required details in each Section and press confirm.
- Also press save button at the end of page for saving your entered data
- Press “Preview and Submit” to view summary
- Verify the preview summary with your business records
- If Correct proceed to submit
Important Points while filing the GSTR 3B
- View ledger to ascertain that sufficient ITC & cash balance is available in major and minor heads
- Prepare challan and deposit money in your cash ledger if cash balance is not sufficient
- Offset the liabilities by filling appropriate amounts in the ITC and cash data fields of payment screen
- press “Offset Liability” tab to discharge the liabilities
- Once liabilities are offset, press file returns button
- Select the authorised signatory
- file GSTR 3B return using EVC or DSC as applicable
GSTR 3B Returns filed:
- (1) for July : 53.05 lacs;
- (2) for August: 44. 21 lacs
Mistakes in entering data and realising the mistake after submit
- Wrong data entries, addition of additional zeros, or digits
- Wrong entry of inward supplies subject to reverse charge
- Non availment of ITC on reverse charge
- Non availment of ITC
Problem 1.Trying to file GSTR 3B of July month when registration granted in August, though date of liability is 1/7/2017
Solution :In such case GSTR 3B has been disabled by the system correctly as per Law and no need to worry , you are not liable to file the return ,and required to file return form the month in which registration is granted
Problem 2 :Return for July Month have been filed without adjusting the Tax libility with cash ledger or ITC as the case may be
Solution :Status of submitted GSTR 3B which were not filed due to certain mistakes have been reset for July 2017 for rectification and filing by GSTN .So please check if your return has been enabled for refiling ,if Not then take up the mater with help desk.
Problem 3 :I am enable to set off the GST credit with GST liability
Solution 3 : If you face problem in adjusting the payment /credit then please follow following rule of adjustment of credit and adjust the credit keeping in view the cross utilisation rules
- IGST Credit to be used in IGST then CGST then SGST
- CGST Credit to be used for CGST then IGST
- SGST Credit to be used for SGST then IGST
- CGST Credit to be used for IGST before SGST Credit can be used
Problem 4 : Inability to file GSTR 3B
Solution 4: if you are not able to file GSTR 3B then please check whether status of your TRAN 1 is shown as submitted but not filed yet . GSTR 3B can be filed only after the filing of TRAN-1 .
Problem 5 : Whether filing of TRAN-1 is mandatory to file GSTR 3b
Solution 5 : Taxpayers not having credit to be transferred are not required to file TRAN 1 ,however if you have started filing the TRAN-1 and reached at a stage of Submitted then to file GSTR-3B you first have to file TRAN-1,Once TRAN 1 is submitted, then it is mandatory to file TRAN-1 before filing of GSTR 3B .In such cases GSTR 3B cannot be filed if TRAN 1 not filed
Problem 5 : I have not filed GSTR 3B for July ,can I file GSTR-3B for August ?
Solution 5 :GSTR 3B of August cannot be filed if GSTR 3B of July not filed.
Problem 6: I have encounter a Error and GSTN server showing error but when I have contacted my friend he is saying that server is working correctly.
Solution 6 :If technical glitch is encountered and later the problem gets resolved on other computers then you should take following actions And then try again.
- Clear the browsing history
- Cached images and files
- Remove cookies and other data