Form GSTR3B
Council in its meeting on 18th June came out with some relaxation for taxpayers in the form of reduced compliance burden for first two months of the new tax regime. GSTN has proposed that the taxpayer shall file a consolidated return in Form GSTR 3B, instead of GSTR 1, GSTR 2, and GSTR 3 which are otherwise required to be filed. This relaxation has been provided for the month of July and August and thereon afterward the complete procedure has to be followed by the taxpayers.
However, it does not mean that the taxpayer after filing GSTR 3B will not be liable to furnish any other details for these two months. GSTR1, GSTR2, GSTR3 for July and August has to be filed. Relaxation is being given in the term of the time period for filing the return. Dates which has been prescribed for the return filing are being provided below in the table.
| GST Return | Date of Filing Return |
| GSTR 1 | 5 September |
| GSTR 2 | 10 September |
| GSTR 3 | 15 September |
| GSTR 3B | 20 August |
So after filing a return in GSTR 3B in August for the month of July. The assessee is also required to properly file the return till the above mentioned dates.
| GST Return | Date of Filing Return |
| GSTR 1 | 20 September |
| GSTR 2 | 25 September |
| GSTR 3 | 30 September |
| GSTR 3B | 20 September |
Similarly, returns for the month of August also has to be filed till the respective dates mentioned above.
After that returns will be filed in a properly prescribed manner. For the month of September, return will be filed on their respective dates in October.
Form GSTR 3B can be downloaded from here.
For availing PAID ASSISTANCE for getting your GSTR-3B filed and other compliance related work contact support@taxgrid.in or call on 011-47528948
whether GSTN 3 B has been notified
You have to fill the form for the month of July by 20th August. It has to be filled online on GSTN portal.
Thanks Sir,
Please My Required GST Books And Letest Updation
Your question is not clear. Please elaborate.
Dear Sir,
We have suppllied services to unregistered persons and bill to him. Where we have to mention in GSTR3B? What is the meaning of UIN holder
You will show the detail first in Table 3.1(a) of GSTR3B where the amount of sales made is to be filled which comprises of sales made to unregistered person and then again in Table 3.2 the amount of sales made to unregistered persons has to be filled.
For example: Total sales to be filled in Table 3.1(a) can be Rs 1000, whereas out of which if sales made to unregstered person is Rs 100, amount of Rs 100 will be filled in Table 3.2 in coloumn where this information is asked.
SALES FOR THE MONTH OF JULY:-
WHETHER GSTR 3B is mandatory to be filed by registered tax payer.
Second questions, when we have to pay tax. whether immediatley after filing of GSTR 3B or in the next months on September 15, 2017.
Suppose, a person is having zero sales during july, 2017. whether he has to file GSTR 3B on or before August 20, 2017.
Yes GSTR-3B is madatory to be filed by registered taxpayers.
GSTR-3B has to be filed for month of july by 20th August and tax is payable in August itself before filing of GSTR-3B.
Even if a person have zero sales, then also he has to pay tax if and file return provided he has taken registration.
I am a small scale service provider. I have GSTN. I did not provide any service or raise any invoice or receive any payment during July, 17. Do I have to submit GSTR3B and GSTR1?
yes you have to file return, even if no transaction has occured.
Dear Sir,
I am doing job work what is the procedure to make GST return please clarify
Sir, you have to file the return in the normal manner as other are doing. There is no special procedure as such for return filing for job workers.
Can we take Input tax credit on 5% transport charges
Please clarify your question as to transport charges of what, transportation of goods i.e. GTA service or transportation of passenger. However, ITC shall be available in both the cases the difference is just that in the case of GTA service you need to pay tax under reverse charge.
If you have further more doubt, reply to the comment here or if you seek more detailed explanation on this topic, mail us at support@taxgrid.in
Can we take Input tax credit on 5% transport charges under GST
see the above reply
Hi,
We are trying to adjust ITC in payment section but the same is not showing in that particular section but our credit ledger is showing ITC credit.
Pls help.
Ledger is showing the ITC credit because you have claimed it correctly, but for adjusting it in payment section you need to pass the debit entry for utilising your ITC against your liability.
M providing transportation services GTA. On which RCM is applicable.. is the value of the same will be included in outward taxable supply in form GSTR 3B?????
Yes, you need to declare the value of supplies which are liable to be paid under reverse charge by the recipient.
Where do we need to enter excepted export details in GSTR3B?
Sir, please refer our step by step guide for GSTR-3B https://taxgrid.in/2017/08/15/gst-janta-gstr3b-guide/
Sir how to fill outward /inward taxable sevice in gst 3b as only supply portion is mentioned in the format
Please refer https://taxgrid.in/2017/08/15/gst-janta-gstr3b-guide/ . This is step by step guide.
Query relates to entry no. (3) of (A) in Table 4-“Eligible ITC” :
“(3) Inward supplies liable to reverse charge…”
I paid 1800/- under RCM on GTA service received in July. I mentioned this in Table 3.1 in (d). Now do I need to also write it in 4(A)(3)mentioned above, given the fact that this entry shall increase my ITC whereas it is known that RCM payment for July can’t be availed as ITC for that month? It will be allowable in next months after challan payment. Could you please clarify. Thanks.
You can avail the credit of the amount paid in RCM in the same month. The amount has to be paid in cash but shall be available as credit in the same month.
Please refer the detailed step by step guide : https://taxgrid.in/2017/08/15/gst-janta-gstr3b-guide/
Where to Show Taxeble Outward Supply Liable To Reverse Charge & Made To Registerd Person,In GSTR 3B?
Please refer to https://taxgrid.in/2017/08/15/gst-janta-gstr3b-guide/ for detailed step by step approach on how to file GSTR-3B return.
I Read The Guide Carefully But didn’t Get The Answere Yet.
You can show the same in table 3.1 (a)
is there any interest levied on non payment of tax in GSTR 3b?
Yes interest is levied if the tax is not paid in GSTR3B
I am going to file GSTR-3B for the month of Aug-2017. Where should I show the ITC of GST paid on RCM for the month of July-2017? I have paid GST on RCM Rs. 2000 in the month of July-2017 and same has also been shown in GSTR-3B of July-2017.
Thanks in advance.
The amount paid in the month of July belongs to the return of July which was filed in August. It shall not be shown again in August’s return.
I had interstate purchase for example Rs 10000@12% tax amount 1200 and sold intrastate Rs 5000@6%+6% tax amount 300&300.my credit ledger shows 1200 as ITC and liabilities as cgst 300&sgst 300.I have to make payment of tax in gstr3b and set of liability. But it shows in payment of tax portion igst cannot adjust with cgst&sgst .I have submitted gstr3b but not filed.how can I deal with it.shall I file it please guide me as soon as possible as it shows to attract interest.
ITC of IGST shall be available against CGST and SGST. There might be some other mistake in the feeding of data. Send us the summary preview and screenshot of the ledger at support@taxgrid.in
Sir,
We have exported goods without payment of IGST because we have obtained Bond for goods removal without payment of IGST from Commissioner of Cetral Tax Office. In this regard how to mention in GSTR3B Return in 3.1(b) section. Pl. carify.
Please read https://taxgrid.in/2017/09/03/report-export-transactions-effected-without-payment-igst/
Sir,
We have exported against bond wtihout payment of Integrity tax. Now how to furnish export turnover and Integrity tax(IGST) in GSTRE3B 3.(1) column. In case not required to furnish both or IGST amount. Pl. Clarify.
Please refer https://taxgrid.in/2017/08/15/gst-janta-gstr3b-guide/
Sir,
We have exported against bond wtihout payment of Integrity tax. Now how to furnish export turnover and Integrity tax(IGST) in GSTRE3B 3.1(b) column. In case not required to furnish both or IGST amount. Pl. Clarify.