GSTR-3B Filing Process

ExpressGST || GSTR-3B Filing Process (DIY)

GSTR-3B is a simplified summary return through which taxpayers declare their GST liabilities for a specific tax period and discharge these liabilities in a timely manner. The purpose of GSTR-3B is to ensure that the Central and State Governments receive their revenue promptly.

Steps to File GSTR-3B:

Step 1: Access the "Due" option to initiate the filing process.

      

Step 2: You have two options for preparing the return:
  1. Enter the data manually based on your records, or
  2. Use the "Portal Auto-Calculated Data" option, which fetches amounts directly from the previously filed GSTR-1 return.
      

Step 3: To claim Input Tax Credit (ITC), click on the "Eligible ITC" option. Select "Auto Populate GSTR-2B" to automatically retrieve the available ITC. You may also modify the ITC amount by selecting the relevant rows and entering the necessary adjustments based on your data.

      

Step 4: Click on the "Review" option to verify the details of the prepared return.

      

Step 5: In the "ITC Utilization Table", your tax liability will be offset against the available ITC. Any remaining tax balance will appear in the "Cash Utilization Table". You can pay the outstanding tax by generating a challan using the "Create Challan" option. After making the payment, refresh the data in the "Cash Utilization Table".

      

Step 6: Once all details have been finalized, click on the "File GSTR-3B (EVC/DSC)" option. Save the return on the portal and choose the appropriate verification method (either EVC or DSC) to complete the filing process.

      

By following these steps, you can file your GSTR-3B return efficiently and successfully.

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