How to file GST returns using GSTR-3B; Check step-by-step guide

The current Goods and Services Tax (GST) regulations showed that all regular and irregular taxpayers are required to file their GST returns for each tax period. Form GSTR-3B, a streamlined summary return for taxpayers to disclose or discharge their summary GST liabilities, is typically used to accomplish this. This form must be submitted by the taxpayer for each tax period.

This form can be used to file returns online through the GST portal. The deadline for completing Form GSTR-3B for those filing monthly returns is the 20th day of the month following the tax period to which the return relates.

The due date for quarterly filings is between the 22nd and 24th of the month after the relevant quarter.

Here’s how to file your returns:

1. Navigate to the GST portal at www.gst.gov.in and click the login link on the homepage.

2. Once logged in, click on "Services" and pick "Returns". Select "Returns Dashboard" from the dropdown menu.

3. Fill in details such as the Financial Year, Quarter, and Period when redirected to the "File Returns" option. Then press the Search button.

4. Fill out the consent form that appears on the screen. The GSTR-3B form will be available to you. Here, select the "Prepare Online" option.

5. Answer the questions on the screen and then press the "Next" button "button. By selecting "Yes," you can file nil returns "in the case of Option A.

6. If you are filing a non-nil return, the System Generated Summary for GSTR-3B will be displayed. To see Form GSTR-3B, close this window. Then, in Form GSTR-3B, click the System Generated GSTR-3B button to download and view automatically filled in details from Forms GSTR-1 and GSTR-2B (monthly or quarterly).

Sections that must be completed include tax on outward and reverse charge inbound supplies, inter-state supplies, eligible ITC, and exempt, nil, and non-GST inward supplies.

7. Edit the auto-populated fields as necessary, and add values to the sections as needed. After all details have been entered, click the "Save GSTR-3B" button at the bottom of the page.

8.Click the "Submit" button to send the completed GSTR-3B return once all the information has been stored.

9. Go down to find the "Payment of Tax" button and pay any necessary taxes.

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