The document provides an illustrative presentation on filing GSTR-3B returns in India. It outlines the key steps and tables involved:
1) Log in to the GST portal and select the tax period for filing returns. Table 3.1 involves reporting tax liabilities, exports, exemptions.
2) Table 3.2 involves reporting inter-state supplies to unregistered persons.
3) Table 4 involves claiming input tax credits from purchases and reversing ineligible credits.
4) Table 5 reports exempt, nil-rated and non-GST inward supplies.
5) Payment of tax can be made through cash, input tax credits or a combination using ledgers in Table 6.
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Illustrative Presentation on
Filing of GSTR 3B
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Understanding the concept of filing of GSTR 3B
using an illustration.
A registered person has the following transactions
during the tax period (September 2017):-
Illustration
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Particulars Taxable supply CGST SGST IGST
Taxable outward supplies @ 18% (intra
state)
1,00,000 9,000 9,000 -
Taxable outward supplies @ 18% (sale in
U.P. to unregistered persons)
30,000 - - 5,400
Zero rated outward supplies (exports)
20,000 - - -
Inward supplies @ 18% (intra)
40,000 3,600 3,600 -
Inward supplies from unregistered
person includes:-
Business related purchases
10,000 900 900 -
Non Business related purchases (inter)
5,000 - - 900
Catering food supplies 5,000 300 300
Electricity Charges 5000 - - -
Natural Gas 5000 - - -
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Initial Steps
Login to the GST portal using ‘user id’ and ‘password’.
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Services Returns Return Dashboard
Select the tax period for which return has to be filed.
Initial Steps
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For a particular tax period select the return to be filed.
Initial Steps
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Liability of Tax to be paid has to be reflected in ‘Table 3.1’ of
GSTR 3B. It will include:-
• Tax on outward taxable supplies
• Tax on inward supplies liable to reverse charge
In addition to the liability of tax, it includes information such as:-
• Details of export
• Details of exempt outward supplies
• Details of non-GST supplies.
Table 3.1 (Tax Liability)
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Table 3.2 (Inter State supplies)
• Supplies made to unregistered persons, composition dealers and UIN holders
have to be specifically included in ‘Table 3.2’.
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• ADD: Tax credit available as a result of purchases/ inward
supplies (forward charge)
• ADD: Tax credit available as a result of purchases/ inward
supplies (reverse charge).
• LESS: The portion of ITC used in effecting nil rated, exempt
and not for business purpose supplies.
• Disclosure of ITC used which is ineligible has to be made.
[section 17(5) of CGST Act, 2017]
– Example: expenses on food, catering, cabs etc.
Table 4 (Input Tax Credit)
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It contains the details of inward supplies that are:
• Exempt (example electricity)
• Nil rated
• Non GST (example Natural gas)
Table 5
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Proceeding Steps for return filing
After all the details have been filled, select ‘SAVE GSTR 3B’
On successful saving, “GSTR 3B saved successfully” message is
displayed.
Proceed with payment of tax,
Firstly select ‘Preview and Submit GSTR 3B’ to submit the return,
After submission, offset the tax liability in ‘Table 6’ .
** Once submitted the details in GSTR 3B, the same cannot be
rectified/ modified but as per latest CBEC guidelines GSTR 3B can
be resent provided it is submitted and not filed.
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1. Save GSTR 3B
2. Preview and Submit the return
3. Confirm submission
4. Make payment of tax using:
i. Cash balance in e-cash ledger
ii. Tax credit in e-credit ledger
5. Check balance available (cash and ITC)
6. File the return using:-
7. DSC (only option in case of companies) or
8. E verification using OTP.
Proceeding Steps for return filing
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• Liability of tax on inward supplies attracting reverse charge
has to be discharged in cash. Once discharged in cash the same
is eligible to be availed as input tax credit in the same month.
• Forward charge liabilities can be discharged through:-
– Either through cash or
– Through utilization of credit
Table 6 (Payment of Tax)
•Payment of tax in cash has to be made through challan at the
GST portal.
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Further utilization of credit for payment can be done only as per
the manner of utilization of ITC as per section 49 (5) of CGST
Act, 2017.
– CGST input- used first for CGST & then for IGST output
– SGST input- used first for SGST & then for IGST output
– IGST input- used first for IGST then for CGST & then SGST
output
Table 6 (Payment of Tax)