YOUR GUIDE TO FILE GSTR-3B (SUMMARY RETURN) ON GSTN PORTAL :Aster Billing Sofwrare Trivandrum

YOUR GUIDE TO FILE GSTR-3B (SUMMARY RETURN) ON GSTN PORTAL

Every Registered Person (other than Composition Levy and Input Service Distributor) on a Self-Assessment basis needs to file GSTR-1 by 10th, GSTR-2 by 15th and GSTR-3 by 20th of succeeding month respectively. In each of the GST Returns, Invoice wise details of the entire supplies has to be uploaded, which makes return filing process bit complex and tedious. Hence the GST Council for the months of July and August has decided to give a relaxation for the return filing process.

A simple form called Summary Return GSTR-3B has been introduced which is to be filed at the GSTN Portal and filing dates for all the returns are as shown below:

So a Registered Person should file GSTR-3B and the other returns as per the above mentioned due dates. Ultimately GSTR-3 will be matched with GSTR-3B.It is mandatory to file GSTR-3B by 20th August 2017 at the GSTN Portal else penalty for late filing is Rs.100 per day subject to Rs.5000.

But if there is any difference between GSTR-3B and GSTR-3 for July and August 2017, it should either be paid or requested for a refund without any penalty or late fee.

Manner to file GSTR-3B Summary return on GSTN Portal

1. Log in to the home page of GSTN Portal at www.gst.gov.in with your valid credentials like

• Username
• Password
• Type the Image code

Please check the below image to see how the dashboard looks

We need to access the Returns Dashboard to file GSTR-3B Summary return on GSTN Portal

2. Click on RETURN DASHBOARD or you can access it through Services >Returns>Returns Dashboard

This would display the File Returns Page. Since we are Filing GSTR-3B Summary Return for the Month of July 2017, we need to select the Financial Year as 2017-18 and the Return Filing Period as July.

After selecting the required option, click on SEARCH

3. You can find Returns GSTR1,GSTR2A and GSTR3B,under Monthly return GSTR3B>click on PREPARE ONLINE

4. Fill in the Particulars by selecting each and every Column mentioned i.e 3.1, 3.2, 4, 5, 5.1.

5. Fill your GSTR-3B form in detail as shown below:

6. Fill all the particulars except Payment of tax and after proper reconciliation, CLICK on SAVE GSTR3B

A message would be displayed on top of the page that GSTR3B details saved successfully

7. Click on SUBMIT button and the status would be changed to -Submitted

7. PAYMENT OF TAXES:

Post submission of return, Click >Payment of tax >Check Balance

• Check the ITC balance and cash balance available for credit before making the payment
• Click on OFFSET LIABILITIES button to pay off the liabilities
• Click on OK button
• Select the Authorised Signatory from the Authorised Signatory drop-down list

FILE GSTR3B WITH EVC (Electronic verification Code)

• Enter the OTP sent on email and mobile number of the Authorised Signatory registered on the GST Portal
• Click on OFFSET LIABILITIES button to pay off the liabilities
• Click the VALIDATE OTP button
FILE GSTR3B WITH DSC
Select DSC > PROCEED button > Select Certificate > Click on SIGN

You can see the above mentioned message up on Filing successful of GSTR3B Summary return on GSTN portal
• Click on OK and go BACK to the Monthly return page. It would show as Status- Filed

Congratulations! With this you would have successfully filed your First GST Return!