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Jun 10, 2022

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As to simplify the tax liability Government of India introduced GSTR 3b on 18th June 2017. This was introduced because many businesses have been still carrying out manual filing process and was facing difficulty in filing return before July 2017. Hence, in the 17th GST council meeting, it was decided to extend the deadline for filing returns and a simplified version of it was rolled out in the form of GSTR 3B. This form gives out a summary of inward and outward supply.

Pre-Requisite for GSTR 3b

Some of the pre-request for filing GSTR 3B features are:

  1. Individuals or businesses should be registered under GST and have GSTIN.
  2. One can file GST returns either by Electronic verification code or by digital signature certificate (class 2 or higher). Giving ease to individuals in filing, one can also file GST returns using an Aadhar card via e-sign.
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Who should file for GSTR3B?

Every person who is registered under GST must file GSTR3B

Few of the exceptions:

  1. Input Service Distributors.
  2. OIDAR service providers who are non-resident suppliers.
  3. Non-resident taxable persons.
  4. Individuals who took Composition Scheme

Maximum Late fee charged

Due to the heavy impact of pandemics on the economy, Finance Minister Nirmala Sitharaman has come out with an amnesty scheme. The late filing of GSTR3B for July 2017 to April 2020 is capped at Rs. 500 (for the taxpayer who didn’t have any tax liability). And for those whose tax liability is a maximum of Rs. 1000 per return will be charged given the condition that returns are filed by August 31st 2021.

Steps to file GSTR3B

The following steps will guide you to file your GSTR-3A form-

  1. Login to the GST portal (https://www.gst.gov.in/) with one’s credentials and in the dashboard section return filing status for the last 5 tax periods one can find.
  2. Select Services from the top tab. Click Returns > Returns Dashboard
  3. Then on the new page, select the Financial year & Return the filing period from which one wants to file. Then click on “Select”
  4. On the next page, under the monthly return tile, click on “Prepare Online”.
  5. Answer a couple of questions asked.  Similarly, enter the desired values in tile (such as Details of outward supplies of goods or services ) and file interest or late fee (if charged).

Note: One can also check or double verify the file with the option of “System Generated GSTR-3B”

  1. Click on the “Save GSTR-3B” button on the GSTR-3B main page
  2. Click on “Submit” at the bottom of the page. Once successfully done the Status on the monthly return will change to “Submitted”.

Note: To pay the taxes and other liabilities, click on “Payment of Tax”

  1. At last, select the declaration by clicking over the checkbox button. Click on “File GSTR-3B with DSC” (if one has a digital certificate) or “File GSTR3B with EVC” (if one has an electronic verification code)
  2. Click the “Proceed” button.

Note: On successful filing, a pop-up message will be displayed. Click on the “Ok” button. For double-check, on the Monthly Return tile, the status of it is changed to “File”.

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Due Dates of filing GSTR 3B

GSTR-3 B’s due date of filing is in a staggered manner. Date/ Day between 20th to 24th of the succeeding month is the day of filing.

Given the case, if the annual turnover is greater than Rs. 5 crores (the due date of filing is the 20th of every month), whereas with respect to the state of India, the due date is divided into two dates, that is, 22nd & 24th of the month.

For more clarification, contact HA experts and get your GSTR-3B file quickly & accurately.

How to file Nil GST Return?

The following steps will guide you to file your GSTR-3A form-

  1. Login to the GST portal (https://www.gst.gov.in/) with one’s credentials.
  2. Under the Services option, click on “Returns”. Select the period for which the return has to be filed and then click on “Search”
  3. Under the “Monthly Return” tile click on “Prepare Online”.
  4. On the next screen, some questions will appear. In the first question, which is “Do you want to file Nil return” click on the “Yes” option. Click on “Next”
  5. Preview Nil GSTR-3B by clicking “Preview Draft GSTR-3B”
  6. Accept the “Declaration”. Finally, file GSTR-3B either by EVC or DSC

Note:- A pop-up screen will appear stating successful completion of GSTR-3B. As to fetch the GSTR-3B return soft copy, click on the “Download Filed GSTR-3B”.

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