GSTR-3B Filing Process

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

GSTR-3B is a monthly/quarterly self-declared summary return through which registered taxpayers report outward supplies, claim eligible Input Tax Credit (ITC), discharge GST liabilities, and comply with statutory filing requirements under the GST regime. Timely filing of GSTR-3B ensures accurate tax compliance and facilitates the prompt remittance of tax revenue to the Government.

Steps to File GSTR-3B
Step 1: Initiate the Return Filing Process
Navigate to the Due section and select the applicable tax period for which GSTR-3B is to be filed.

      

This will open the return preparation screen and enable the filing workflow for the selected period.

Step 2: Prepare GSTR-3B Data
The return can be prepared using either of the following methods:
Option A – Manual Data Entry
Enter the return values manually based on your books of accounts, tax records, and supporting documents.
Option B – Portal Auto-Calculated Data
Select Portal Auto-Calculated Data to automatically fetch and populate the relevant values from the corresponding GSTR-1 return filed on the GST Portal.

      

It is recommended to review all auto-populated values before proceeding further.

Step 3: Auto-Populate and Review Eligible ITC
To claim Input Tax Credit (ITC):
  1. Click on the Eligible ITC section.
  2. Select Auto Populate GSTR-2B to fetch ITC details available in GSTR-2B.
      
  1. Verify the auto-populated ITC values.
  2. If required, select the relevant rows and make necessary adjustments in accordance with your books of accounts and supporting records.
Note: Ensure that ITC claimed is eligible under GST provisions and supported by valid tax invoices.

Step 4: Review Return Summary
Click on the Review option to validate all return particulars, including:
  1. Outward Supplies
  2. Tax Liability
  3. Input Tax Credit Claimed
  4. Interest and Late Fee Liability
  5. Net Tax Payable
      

Carefully verify all figures before proceeding to the filing stage.

Step 5: Utilize ITC and Make Tax Payment
A. ITC Utilization
The system will automatically utilize the available Input Tax Credit against the tax liability and display the adjustment details in the ITC Utilization Table.
B. Cash Liability
Any remaining liability after ITC utilization will be reflected in the Cash Utilization Table and must be discharged through the Electronic Cash Ledger.
C. Interest and Late Fee Payment
If any Interest or Late Fee is payable:
  1. Navigate to Table 5.1 – Interest and Late Fee for Previous Tax Period.
  2. Click Refresh to retrieve the latest liability from the GST Portal.
  3. Review the payable amount reflected in the table.
D. Generate and Pay Challan
Where additional payment is required:
  1. Click Pay Challan.
  2. Generate the challan for the outstanding liability.
  3. Complete the payment through the GST Portal using the preferred payment mode.
      

E. Refresh Cash Ledger Balance
After successful payment:
  1. Return to the GSTR-3B filing screen.
  2. Click Refresh in the Cash Utilization Table.
  3. Verify that the deposited amount has been updated in the Electronic Cash Ledger and is available for utilization.

Step 6: Save, Submit, Offset Liability, and File the Return
After confirming all return details and ensuring sufficient balance is available for liability payment:
Save Return on GST Portal
Click Save on Portal to upload and save the prepared GSTR-3B data on the GST Portal.

      
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Submit Return
Once the data is successfully saved, the Submit option will become available.
Click Submit to freeze the return data for filing.
Offset Tax Liability
After submission:
  1. Click Offset Liability.
  2. The system will utilize the available ITC and Cash Ledger balance against the outstanding GST liability.
  3. Ensure that the liability is fully offset before proceeding to filing.
File GSTR-3B
After successful liability offset:
  1. Click File (EVC/DSC).
  2. Select the preferred authentication method:
    1. EVC (Electronic Verification Code), or
    2. DSC (Digital Signature Certificate)
  3. Complete the verification process.
Upon successful authentication, the GSTR-3B return will be filed on the GST Portal, and an Acknowledgement Reference Number (ARN) will be generated for future reference.

By following the above process, taxpayers can accurately prepare, review, submit, and file GSTR-3B returns through ExpressGST in a systematic and compliant manner.

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