How to File GSTR-3B Online - Step by Step Guide with Screenshots

Who Must File GSTR-3B?

All regular GST-registered taxpayers must file GSTR-3B, including:

• Normal taxpayers with monthly/quarterly registration
• Casual taxable persons
• Non-resident taxable persons
• Taxpayers under QRMP (Quarterly Return Monthly Payment) scheme

Exceptions (Who Don't File GSTR-3B):

• Composition scheme dealers (they file GSTR-4)
• Input Service Distributors (they file GSTR-6)
• Tax deductors (TDS) - file GSTR-7
• Tax collectors (TCS) - file GSTR-8

Filing Frequency & Due Dates

Documents Required Before Filing

Keep these ready before you start:

• Filed GSTR-1: Must be filed for previous period
• Sales Register: Total outward supplies (B2B, B2C, exports)
• Purchase Register: All inward supplies for ITC claim
• GSTR-2B: Auto-generated statement showing eligible ITC (download from portal)
• Credit/Debit Notes: Issued and received during the period
• Reverse Charge Purchases: Inward supplies under RCM
• Previous Period GSTR-3B: For reference and adjustments
• ITC Reversals: Calculate any ITC to be reversed (Rule 42/43)

Step-by-Step Guide to File GSTR-3B

1Login to GST Portal

Visit www.gst.gov.in and login:

• Enter your GSTIN/UIN
• Enter Username and Password
• Enter Captcha
• Click LOGIN

2Navigate to GSTR-3B Return

• Go to Services > Returns > Returns Dashboard
• Select Financial Year and Return Filing Period (Month)
• Find the GSTR-3B tile
• Click PREPARE ONLINE

3Table 3.1: Details of Outward Supplies

This is the most important table showing your total sales:

3.1(a) - Outward Taxable Supplies (Other than zero rated, nil rated and exempted)

Enter your total taxable sales:

• This should match total from your GSTR-1 (with some adjustments)
• System auto-populates this from GSTR-1 data
• Verify amounts:
  • Taxable Value - Before tax amount
  • Integrated Tax (IGST) - Interstate sales tax
  • Central Tax (CGST) - Intrastate sales tax (50%)
  • State/UT Tax (SGST/UTGST) - Intrastate sales tax (50%)
  • Cess - If applicable
• Click SAVE after verification

3.1(b) - Outward Taxable Supplies (Zero rated)

Enter export sales and supplies to SEZ:

• Export with payment of tax (WPAY)
• Export without payment of tax (WOPAY under LUT)
• Should match your export invoices in GSTR-1

3.1(c), (d), (e) - Other Outward Supplies

• 3.1(c): Other outward supplies (Nil rated, exempted)
• 3.1(d): Inward supplies liable to reverse charge
• 3.1(e): Non-GST outward supplies

Fill as applicable based on your transactions.

4Table 3.2: Inter-State Supplies of Taxable Goods

For traders/manufacturers with inter-state supplies:

• If total inter-state supplies > ₹2.5 lakh in a state, enter composition-wise details
• This is for e-way bill purposes under Rule 138
• Most businesses can skip this unless specifically notified

5Table 4: Eligible ITC (Input Tax Credit)

This is where you claim ITC on purchases:

4(A) - ITC Available

Claim ITC on your purchases in different categories:

• 4(A)(1) - Import of Goods: ITC on imports (from IGST paid on Bill of Entry)
• 4(A)(2) - Import of Services: ITC on services imported (under RCM)
• 4(A)(3) - Inward Supplies Reverse Charge: ITC on domestic RCM purchases
• 4(A)(4) - Inward Supplies from ISD: ITC distributed by Input Service Distributor
• 4(A)(5) - All Other ITC: Most important - ITC on regular purchases
  • Refer to GSTR-2B for this amount
  • Enter ITC as per GSTR-2B (suppliers' GSTR-1)
  • Breakdown: IGST, CGST, SGST, Cess

Enter amounts carefully:

4(B) - ITC Reversed

Reverse ITC if required under various rules:

• 4(B)(1) - Rule 38 (Capital Goods): ITC reversal for capital goods
• 4(B)(2) - Rule 42 & 43: Reversal for common credit (used for both taxable and exempt supplies)

Calculate ITC reversal if you have:

• Used inputs/capital goods for exempt supplies
• Personal use of goods/services
• Non-business purposes
• Lost, stolen, or destroyed goods

4(C) - Net ITC Available

System auto-calculates:

• Net ITC = 4(A) Total - 4(B) Total
• This is the ITC you can use to pay tax liability

4(D) - Other ITC Adjustments

• 4(D)(1): ITC reclaimed (reversed earlier but now eligible)
• 4(D)(2): Other reversals (Rule 37, 39, 43)

6Table 5: Values from Credit/Debit Notes

5.1 - Debit/Credit Notes (Registered Persons)

Enter details of credit/debit notes for registered customers:

• Select Table 9 (for B2B notes)
• Enter:
  • Taxable Value
  • IGST, CGST, SGST, Cess
• Credit notes reduce liability, debit notes increase it

5.2 - Debit/Credit Notes (Unregistered Persons)

Enter notes for B2C customers (unregistered).

7Table 6: Payment of Tax

This is the final tax calculation and payment section:

6.1 - Tax Payable

System auto-calculates your tax liability:

6.2 - ITC Claimed This Month

Shows ITC used for payment from different ledgers:

• IGST credit used for IGST/CGST/SGST payment
• CGST credit used for CGST/IGST payment
• SGST credit used for SGST/IGST payment

System auto-utilizes ITC optimally. You can also manually adjust utilization.

6.3 - Tax Paid Through Cash

If ITC is insufficient, pay balance through cash:

• Check your Electronic Cash Ledger balance
• If insufficient balance, you need to pay tax via challan first
• Go to Services > Payments > Create Challan
• Generate challan (PMT-06)
• Pay online (Net Banking/Debit Card/UPI/RTGS/NEFT)
• Amount will reflect in cash ledger within 2-24 hours
• Return to GSTR-3B and continue

6.4 - Interest & Late Fee

System auto-calculates if filing late:

• Interest: @18% p.a. on delayed tax payment
• Late Fee: ₹50/day CGST + ₹50/day SGST (₹100/day total)
• Maximum late fee: ₹10,000 (₹5,000 each under CGST/SGST)
• For NIL returns: ₹20/day each (₹40/day total)

Pay interest and late fee from Electronic Cash Ledger.

8Offset Liability with ITC

Before paying cash, system will offset liability with available ITC:

• IGST credit can pay IGST, CGST, SGST (in that order)
• CGST credit can pay CGST and IGST (not SGST)
• SGST credit can pay SGST and IGST (not CGST)
• Cess credit can only pay Cess

System auto-optimizes, but you can manually set utilization order.

9Review and Validate

Before final submission:

• Click Preview Form GSTR-3B
• Review all tables thoroughly:
  • Table 3.1: Verify sales match GSTR-1 + adjustments
  • Table 4: Ensure ITC matches GSTR-2B
  • Table 6: Confirm tax payment is correct
• Check cash ledger has sufficient balance
• Verify late fees and interest (if any) are paid
• Cross-check totals with your accounting books

10Submit GSTR-3B

• After final review, click SUBMIT at bottom of page
• Confirmation dialog appears
• Click PROCEED
• GSTR-3B will be submitted to GSTN

11File with DSC or EVC

Final step - file the return with digital signature:

• After submission, click FILE GSTR-3B WITH DSC/EVC
• Select filing method:
  • DSC (Digital Signature) - For companies/LLPs
  • EVC (Electronic Verification Code) - For proprietorships/individuals

If using EVC:

• Select OTP or Aadhaar-based verification
• For OTP: Enter OTP received on registered mobile/email
• Click FILE WITH EVC

If using DSC:

• Select your DSC from dropdown
• Click FILE WITH DSC

After successful filing, you'll see "Successfully Filed" message with ARN.

12Download Filed GSTR-3B

• Go to Services > Returns > Returns Dashboard
• Select filed period
• Click DOWNLOAD under GSTR-3B tile
• Save PDF for your records
• Also download payment challan (PMT-06) if paid cash

Common Reconciliations Before GSTR-3B

GSTR-1 vs GSTR-3B Reconciliation

Ensure these match:

• Table 3.1 of GSTR-3B should match GSTR-1 total outward supplies
• Minor differences acceptable for amendments, credit/debit notes
• Document reasons for any material differences

GSTR-2B vs GSTR-3B Reconciliation

ITC claimed should not exceed GSTR-2B:

• Download GSTR-2B before filing GSTR-3B
• Compare Table 4 ITC with GSTR-2B total ITC
• Claim only ITC that appears in GSTR-2B
• Any excess ITC triggers mismatch notices

Common Mistakes to Avoid

GSTR-3B Late Filing Penalties

What If You Made a Mistake?

GSTR-3B cannot be revised, but you can rectify:

1. Understatement of Liability:
   • Declare additional liability in next month's GSTR-3B
   • Pay tax with 18% interest from original due date
   • Add explanation in remarks section
2. Overstatement of Liability:
   • Reduce liability in next month's GSTR-3B
   • Excess tax paid can be refunded or adjusted
   • Document the reason clearly
3. Excess ITC Claimed:
   • Reverse excess ITC in next month (Table 4B)
   • Pay interest on wrongly claimed ITC
   • May attract scrutiny - respond to notices properly
4. ITC Not Claimed:
   • Claim missed ITC in subsequent month
   • Can claim up to November of next financial year or annual return date, whichever is earlier

Need Professional Help with GSTR-3B?

Filing GSTR-3B accurately requires careful reconciliation and tax calculations. Our GST experts can:

• File GSTR-3B on your behalf with 100% accuracy
• Reconcile GSTR-1, GSTR-2B, and books before filing
• Optimize ITC utilization and tax payments
• Handle late filing with minimum penalties
• Assist with mismatch notices and rectifications
• Provide monthly GST compliance support

Contact us at 7575962424 for expert GST filing assistance.

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