FAQs in relation to GSTR-3B return filing
It is more than month now that GST has been implemented and people have been struggling with the new law. Also the confusion is getting worse as the date of return filing is approaching because still taxpayers are not clear as to what shall be their course of action in new tax regime.
Normally the return filing process comprises of Filing GSTR1, GSTR2 and GSTR3 in the normal course of action, but for the month of July and August, it has been notified that GSTR-3B has to be filed first and then later on GSTR1 and GSTR2 for these months will be filed in september. Read here to know more about the timeline – https://taxgrid.in/2017/07/01/form-gstr3b/.
Here our discussion is focused on queries being raised regarding GSTR-3B. Just to recall, last date of filing GSTR3B for the month of July is 20th August and for the month of August, the last date for GSTR-3B is 20th September.
Here are some common FAQs regarding GSTR-3B:
Q-1. Why am I supposed to fill GSTR-3B.?
A- GSTR-3B has to be filed in lieu of GSTR3 when notified. Here it has been notified as of now that GTSR3B has to be filed for the month of July and August. GSTR3B has to be most probably filed in those cases where GSTR3 cannot be filed.
Q-2. In the previous answer it is mentioned GSTR-3B has to be filed where GSTR3 cannot be filed, what does that mean?
A- In month of July and August GSTR1 and GSTR2 are not to be filed and thus GSTR3 will not be formed because it is the auto-populated form and thus GSTR-3B comes into scenario.
Q-3. In what manner data has to be provided in GSTR3B?
A- Data in GSTR-3B has to be provided in a consolidated manner i.e. the consolidated amount in respect of information aksed has to be furnished. Invoice wise information has not to be furnished. So, taxpayer will be required to consolidate their sales and purchase data for the month for the purpose of filing GSTR-3B.
Q-4. Is GSTR-3B the only return which has to be filed for the month of July and August?
A- No, GSTR1, GSTR2 and GSTR3 for the month of July and August has to be filed in september. GSTR3B is the consolidated return form being filed for temporary purpose and proper returns has to be filed for both the months. Check https://taxgrid.in/2017/07/01/form-gstr3b/ for the complete timeline.
Q-5. There is no field for credit note, debit note, advances received etc. then how the data regarding that has to be filled?
A- In GSTR-3B data has to be filed as net amount i.e. Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices.
So, suppose if any invoice is issued and further in respect of that invoice other documents like credit note, debit note etc. are issued then the impact of those further issued documents has to be adjusted against the amount of invoice and net amount has to be uploaded.
Q-6. There is amendment in any invoice, how will it be shown?
A- As per instruction in regard to GSTR-3B any amendment in invoice issued has to be adjusted against the invoice amount and the net adjusted amount has to be shown and no amendment will be shown separately.
Q-7. How can I file GSTR-3B?
A- GSTR-3B can be filed by logging-on to GSTN common portal and now you can also file the same through ASP/GSP if you have availed that service for your organization.
For availing PAID ASSISTANCE for getting your GSTR-3B filed and other compliance related work contact support@taxgrid.in or call on 011-47528948
In gstr3b amount of purchase and tax on purchase where has to mention in columns given .
Please refer to https://taxgrid.in/2017/08/11/itc-form-gstr-3b/ for Coloumn wise explanation for ITC.
how the closing balance of itc as on 30.06.2017 will be carried forward in GSTR3B ?
As of now, there is no provision for that. We have talked about this thing in our another article at https://taxgrid.in/2017/08/11/itc-form-gstr-3b/ . But it is expected that soon there will be some notification and remedy to this problem from the side of government.
We have wrongly put figures in the ITC field of GSTR 3 b. can we amend the same if yes how
If you have not submitted, you can simply amend by going in the 3rd tile belonging to 4th Table. However, if you have submitted the return then you will not be able to amend.
Refer the detailed answer here – https://taxgrid.in/2017/08/14/invoice-gets-missed-gstr-3b
i have submitted gstr 3b and when i tried to file with dsc i am getting an error “please clear the liability first”
i have credit carry forward
what i should do now
Sir credit carrf\y forward cannot be there as it is the first month in GST regime. Please check the details furnished by you in table 6, whether you have correctly offset your liability or not
Do we need to show stock transfers and goods sent out on Job work basis in GSTR-3B, If yes, under which row?
stock transfer between units in the same state does not amount to supply and thus no need to show, however, stock transfer among units in different state is supply and thus GST will be attracted.
For Job work it depends upon the nature of good and the time period within which it will be returned. If inputs are sent for job work and will return within next 1 year then it does not amount to supply and no need to disclose in GSTR-3B.
I registered myslef as a new taxpayer on August 9 means my ARN no.was generated on August 2 and my GSTIN no. Came on August 9,So when I am supposed to file my Gstr 3B
You are required to file GSTR-3B for the month of August that shall be payable on 20th September.
I got my gst no. On 3rd of august. But I have done my businesses in July also (Sell & purchase) can I get my purchase input credit for July and can I file return for July?
When did you apply for GST no?
Sir, I applied voluntarily & registered in August. Now, in Sept, I am trying to file gstr3b nill return for Aug, its saved but while submitting it shows error: GSTR3B is not filed for previous period, what should be done, plz suggest.
Please mail us the screenshot of error at support@taxgrid.in.
Hello sir :: I purchase good from outside state ( inwards supplies- inter state ) now I need to fill GSTR 3B of August in 20th sept :: I have also made some sale ( intra state B2C) ::: My question is , what kind of figures and details Should I need to fill exactly in GSTR 3B and in which particular Columns ?????
Awaiting your prompt response
please refer https://taxgrid.in/2017/08/15/gst-janta-gstr3b-guide/ for the detailed approach.
I got GST registration on 10th of this month (10/9/2017). What about gstr 3b for the month of July 2017 and there is no sales and purchase month. I think the last date for filing gstr 3b was August 20
You need to file the return from the date when you were liable to get registration. So, if liability to get registration arose in the month of September no need to file the previous returns.
If you have any other query feel free to email us at support@taxgrid.in
Does job work sales attract GST? if so where should we mention these sales 3.1 a) or any other place.
What do you mean by Job work sales and job work services are being provided in relation to what items?
sir i am a vendor of reliance communication and i hav billed then aug 30th17 and i hav shown it in 3B on GST but that people require some correction and new bill to b made what shd i do is there any possiblity for make correction on 3B
please mail the details of the matter at support@taxgrid.in as to what all corrections are being asked from you.
I have only cgst and sgst payable. ITC available is igst only.. As I have output igst payable .. I tried to offset igst input with cgst and sgst payable but not able to do. It showed some error.. ITC is not equal to liability. Pls help
One correction I don’t have igst payable..
while filing GSTR3B for Oct 17 i m getting message “GSTR3B is not filed for previous period” whereas i have already filed for Sept 17 so what is to be done so that my GSTR3B is accepted