FAQ on GSTR 3B Return, Important Questions Related to GSTR-3B with Solutions. A normal taxpayer is required to file GSTR 1, 2, & 3 returns for every tax period. In case of extension of due dates for filing of GSTR 1 and GSTR 2, GSTR 3B needs to be filed in addition to the GSTR 3 for the months of July and August 2017.
FAQ on GSTR 3B Return
1. What is GSTR 3B?
GSTR 3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for the tax period and the discharge of these liabilities in a timely manner
A normal taxpayer is required to file GSTR 1, 2, & 3 returns for every tax period. In case of extension of due dates for filing of GSTR 1 and GSTR 2, GSTR 3B needs to be filed and subsequently if there is any discrepancy between the system generated 3B and earlier filed 3B the taxpayer will have to pay additional tax, liability and other dues.
2. Who needs to file the GSTR 3B?
All normal taxpayers and casual taxpayers are required to file the GSTR 3B every time there is an extension of due dates of filing for GSTR 1 and GSTR 2.
Download GSTR 3B Files
3. Where can I file GSTR 3B?
GSTR 3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR 3B, (if applicable), in the given period will be displayed.
4. By when do I need to file GSTR 3B?
Specified Due dates for filing of GSTR 3B, 1, & 2 will be notified by the Commissioner for every situation separately.
5. What is the due date for filing the GSTR 3B for the tax periods immediately after the appointed date (July and August, 2017)?
For the first two months of GST rollout (July and August, 2017), below are the notified due dates for filing of the statements..
| S.NO | Month | Due Date |
| 1 | July, 2017 | 20th, August 2017 |
| 2 | August, 2017 | 20th, September 2017 |
Please Check Extended Due Dares from following link…
6. Will there be any invoice matching in GSTR 3B?
No, all the details in GSTR 3B will be self declared in summary manner and the taxes will be paid based on the table 6 of GSTR 3B (refer to the Rules as available on the GST Council or CBEC website, applicable for GSTR 3B Form).
7. Will the Utilize cash/ITC functionality be available for discharging return related liabilities?
No, all the details in GSTR 3B will be declared in a consolidated manner by the taxpayer and the taxes will be paid based on the table 6 of GSTR 3B, after submitting the return (refer to the CGST/SGST Rules available on the GST council or CBEC website applicable for GSTR 3B Form).
8. What will happen if my declared liabilities in GSTR 3B are different from that of my GSTR 3 which I will file later?
Upon generation of GSTR 3, if liabilities are different from those declared in GSTR 3B, the system will update the delta (difference) between GSTR 3B and GSTR 3 automatically.
Note: In case of an upward revision of liabilities, you will be liable to pay differential tax along with interest on the (differential) amount.
9. Is filing of GSTR 3 mandatory even if there is no business in the particular tax period?
Like for filing of GSTR 1, 2 and 3, GSTR 3B is also mandatory to be filed by all normal and casual tax payers, even if there is no business in the particular tax period.
10. One is required to Confirm after entering data in each section in GSTR 3B. Will the GST System save the confirmed data if a taxpayer exits without completing the form?
No, to ensure that the furnished data is saved in a partially complete GSTR 3B, a tax payer is required to click on Save GSTR 3B before closing the form.
11. I am unable to select Return Filing Period as July 2017. Why?
Check the validity of your registration in your Registration Certificate. You can file Returns for period for which Registration is effective.
12. I have already filed GSTR-3B, but now I want to make some modifications. Can I file an amendment?
GSTR-3B once filed cannot be revised. Adjustments, if any, has to be done subsequently when you file GSTR-1, 2 & 3 for the same tax period.
13. Can I preview GSTR-3B before submission?
After adding details in various section of the GSTR3B, scroll down the page and click the PREVIEW AND SUBMIT GSTR3B button to preview and submit the GSTR-3B.
The summary of GSTR-3B is displayed. If it is incorrect, you can click the CANCEL button and edit the information in the relevant section of the form or else you can click the CONFIRM & SUBMIT button. You can also click the SAVE GSTR3B button to save the GSTR-3B form.
Note: Once you click CONFIRM & SUBMIT button, your GSTR-3B will be submitted and respective liabilities/ input credits will be reflected in the respective ledgers. You will NOT be able to make any further modifications in it.
14. Where do I have to enter details of inward taxable supply?
You are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in table 4.
15. Where should I declare details of outward exempt/ nil rated/ non GST inward supplies?
You can enter details of outward exempt/ nil rated/ non GST inward supplies in table 3.1(c) and 3.1(e) Exempt, nil and Non GST outward supplies.
16. How can I file nil GSTR-3B?
You can file nil GSTR-3B by submitting the return without entering any data and affixing the applicable signature.
Recommended –
ITC claim carried forward cannot be claimed in GSTR 3B and any liability arises has to be paid this month.
Opening ITC if any will be available in Form GSTR 1 and can be utilized.
ITC claim carried forward cannot be claimed in GSTR 3B and any liability arises has to be paid this month.
Opening ITC if any will be available in Form GSTR 1 and can be utilized.
The articles are very much useful for understanding the subject
But I have doubt in GSTR3B that there is no column for Credit Balance of earlier taxation system which is to be carried forward in GST ie of ER-1 or return thru MVAT. If the assessee has considerable balance there then he should be eligible to utilise the same. But because of this it seems to be difficult and he is required to pay even if he has balance with the Govt.
Can you please throw some light on this?
Thanking you
Regards,
Ravindra Gokhale
The articles are very much useful for understanding the subject
But I have doubt in GSTR3B that there is no column for Credit Balance of earlier taxation system which is to be carried forward in GST ie of ER-1 or return thru MVAT. If the assessee has considerable balance there then he should be eligible to utilise the same. But because of this it seems to be difficult and he is required to pay even if he has balance with the Govt.
Can you please throw some light on this?
Thanking you
Regards,
Ravindra Gokhale