GSTR 3b Return Filing Process | gst return filing gstr 3b
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GSTR 3b Return Filing Process | GSTR 3b Quarterly Return | GSTR 3b Monthly Return
GSTR-3B is a summary return that every GST-registered taxpayer must file monthly or quarterly (depending on the scheme).
It summarizes:
• Outward supplies (sales)
• Inward supplies (purchases)
• Input Tax Credit (ITC)
• Tax liability and payment
Who Has to File GSTR-3B
Type of Taxpayer Filing Frequency
Regular taxpayer Monthly
QRMP Scheme taxpayer Quarterly (but tax is paid monthly)
Step-by-Step Process
Step 1: Log in to GST Portal
🔗 Visit https://www.gst.gov.in
➡️ Enter your Username + Password + Captcha
Step 2: Go to ‘Return Dashboard’
• Click “Services → Returns → Returns Dashboard”
• Select:
o Financial Year
o Return Filing Period (Month/Quarter)
• Click “SEARCH”
Step 3: Open GSTR-3B
Click on “Prepare Online” under GSTR-3B.
Step 4: Fill in the Details
(A) Outward Supplies (Sales) – Table 3.1
Section Description Example
(a) Outward taxable supplies (other than zero-rated, nil-rated, exempt) Regular B2B & B2C sales ₹10,00,000
(b) Outward taxable supplies (zero-rated) Exports/SEZ ₹1,00,000
(c) Other outward supplies (nil/exempt) Nil rated/exempt ₹50,000
(d) Inward supplies liable to reverse charge RCM purchases ₹20,000
(e) Non-GST outward supplies Petroleum, etc. ₹5,000
(B) Eligible ITC – Table 4
Particular Example
Inputs ₹50,000
Capital goods ₹10,000
Input services ₹40,000
ITC on RCM (to be claimed) ₹5,000
Less: ITC Reversal (Rule 42/43, etc.) ₹2,000
Net ITC ₹1,03,000
(C) Reverse Charge Liability
• Enter taxable value and tax for inward supplies under RCM.
• Pay this tax in cash and claim ITC next month.
(D) Interest & Late Fees (if applicable)
If you file late:
• Interest: 18% per annum
• Late Fee: ₹50 per day (₹25 CGST + ₹25 SGST)
For Nil return → ₹20/day (₹10 + ₹10)
Step 5: Payment of Tax
1. System auto-calculates liability.
2. Use ITC from Electronic Credit Ledger for set-off.
3. Pay remaining amount in cash using Electronic Cash Ledger.
Step 6: Preview & Submit
✅ Click “Preview Draft GSTR-3B”
Check all details → then Submit
Step 7: File Return
After submission:
• Click “File GSTR-3B with DSC” or “File with EVC”
• After filing, ARN (Acknowledgement Reference Number) will be generated.
Step 8: Download Filed Return
You can download the filed summary for your records:
Dashboard → View Filed Returns → GSTR-3B → Download PDF/Excel
🧾 Example
Suppose your sales and purchase details are:
Particular Amount (₹)
Outward Taxable Sales 10,00,000
GST @18% 1,80,000
Input Tax Credit Available 1,20,000
Tax Payable in Cash 60,000
You’ll use ₹1,20,000 ITC and pay ₹60,000 from cash ledger.
📅 Due Dates
Taxpayer Type Periodicity Due Date
Monthly Every month 20th of next month
QRMP (Quarterly) Every quarter 22nd or 24th (depending on state)
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