GSTR-3B is a merged summary return of inward and outward supplies which every taxpayer must file monthly ( if opted for monthly return scheme) or quarterly ( if opted for quarterly return scheme).
In this return Taxpayer have to submit the details of sales , purchase and tax paid to the government.
- Every that taxable person who is registered under GST must file GSTR-3B on monthly or quarterly basis depend upon the scheme they opted for .
- If you have zero purchase and sales for the month and quarter even then you have to file GSTR-3B which is known as Nil return (you can file it through SMS).
NOTE : Persons who are registered under composition scheme, NRI taxpayer, ISD (Input service distributor) need not to file GSTR-3B.
Monthly opted scheme : 20th of the next month ( if you are filing return for may then due date will be 20 June )
Quarterly opted scheme : 24th of the next month of quarter’s last month (if you are filing return for the quarter (Apr-June) then due date will be 24 of July)
It will attract late fee of RS. 50 per day.
You cannot rectify or edit your GSTR-3B. You have to adjust the amount in next GSTR-3B return.
For example :if you added extra sale invoice in the month and submit the return, You have to reduce that sale invoice in the return of next month by adding sales return.
Step 1. Generate JSON file of GSTR-1
- Go To Gateway of Tally> Display more reports> Statutory Reports > GST> GSTR-3B.
- Press f2 (for period) select the month for which you want to file your return.
- Press ALT E And click on E-return from the upper box.
- Select the file format as JSON as mentioned in the below image.
- Mention the path where you want this JSON file.
- No need to change the file name.
NOTE : Make sure there should be no mismatch shown in GSTR-3B report in tally
- Press enter after setting all the details , now this box will appear.
- Click on the send option for export the E-return.
STEP 2. Go to GST Portal
- Go to the website gst.gov.in and you have to log in to GST portal.
- After login , click on the return dashboard.
- Select the month or quarter for which you want to file GSTR-3B. Click on prepare offline to upload the JSON file which we made in beginning from tally prime.
- It will give you option of choose file and upload it . Wait there for few seconds for successful uploading.
- After uploading JSON file, click on ” Back to file return” and now you have to click on “Prepare online“.
- These five tabs will appear on screen ( you can re-check amount of every table as your data maintained in tally)
- Click on verification box and select your authorized signatory.
- If there is tax then you will proceed to payment and if there is no payment of tax then you will click on continue and click on file with EVC.
- After receiving OTP on registered number, click on verify
- And GSTR-3B filed successfully
Mr. Manoj Kumar, a commerce graduate from University of Delhi & an exceptional mentors of computerized accounting learning, has an overall experience of near about half of decades in computerized accountancy. With his strong hold on Accounting Software.