16/08/2024
GSTR3B
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FAQs > Form GSTR-3B
About Form GSTR-3B
1. What is Form GSTR-3B?
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
2. Who needs to file Form GSTR-3B?
All normal taxpayers and casual taxpayers are required to file Form GSTR-3B.
3. Where can I file Form GSTR-3B?
Form 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, Form GSTR-3B, (if applicable), in the given period will be displayed.
4. By when do I need to file Form GSTR-3B?
For monthly filers, due date for filing of Form GSTR-3B is 20th day of the month following the month (tax period) for which the return pertains .
For quarterly filers, due date for filing of Form GSTR-3B, as notified for different States/UTs, is 22nd and 24th day of the month following the quarter for which the return pertains.
However, due date for filing of Form GSTR-3B can be extended by Government through notification.
5. Is filing of Form GSTR-3B mandatory even if there is no business in the particular tax period?
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business in that particular tax period.
6. What values gets auto-populated from Form GSTR-1 & GSTR-2B to Form GSTR-3B?
The Form GSTR-3B is auto-populated on the basis of values declared by respective supplier’s in their Form GSTR-1 and the system generated Form GSTR-2B. The table-wise details of auto-population are as follows:
GSTR-3B table GSTR-2B table GSTR-1 table Reference
3.1(a) NA 4A, 4B, 4C, 5A, 5B, 6 C, 7A_1, 7B_1, 9A, 9B, 9C, 10 A, 10 B, 11_ I _A1, 11_ I _A2, 11_ I _B1, 11_I_B2, 11_II This is auto-populated from FORM GSTR-1. Positive values shall be reported in respective tables. Negative values, if any, shall not be considered in the table and system will provide the value as zero.
Negative values may arise in these tables due to credit notes and downward amendment of outward supplies.
6A, 6B, 9A, 9B, 9C
3.1(b) 8 (Columns 2 and 3)
3.1(c)
3.1(e) 8 (Column 4)
3.2 Details of Outward supplies 5A, 7B_1, 9A, 9B, 9C, 10B, 11_ I _A2, 11_I_B2, 11_II
3.1(d) Inward supplies liable to reverse charge 3 Part A Section III 4 Part A Section III NA This is auto-populated from FORM GSTR-2B. Positive values shall be reported in respective table. Positive values get auto populated.
However, if GSTR-2B value is in Negative, then system auto-populates zero in GSTR-3B.
4A ( 1) Table 3 Part A Section IV NA System will auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
4A (3) ITC Available – Inward supplies liable to reverse charge (other than 1 & 2 above)
(a) Table 3 Part A Section III
(b) Table 3 Part B Section I–[B2B–Credit notes (Reverse charge)+B2B–Credit notes(Reverse charge) (Amendment)]
(c) Table 4 Part B Section I– [B2B–Credit notes (Reverse charge) + B2B–Credit notes (Reverse charge) (Amendment)]
4A(3) = (a) – (b) – (c)
NA
System will auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
Note: Above sections covers Invoices, Debit notes and Credit notes on net basis.
4A (4) ITC Available – Inward Supplies from ISD
(a) Table 3 Part A Section II
(b) Table 3 Part B Section I– [ISD–Credit notes + ISD –Credit notes (Amendment)]
(c) Table 4 Part B Section I – [ISD–Credit notes + ISD–Credit notes (Amendment)]
4A(4) = (a) – (b) – (c)
NA
System shall auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
Note: Above sections covers Invoices and Credit notes on net basis.
4A (5)
ITC Available – All other ITC - Supplies from registered persons other than reverse charge
(a) Table 3 Part A Section I
(b) Table 3 Part B Section I – [B2B– Credit notes+ B2B–Credit notes (Amendment)]
(c) Table 4 Part B Section I –[B2B–Credit notes + B2B–Credit notes (Amendment)]
4A(5) = (a) – (b) – (c)
NA
System shall auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
Note: Above sections covers Invoices, Debit notes and Credit notes on net basis.
4D ( 2)
Ineligible ITC under section 16(4) & ITC restricted due to PoS rules (a) Table 4 Part A Section I,
(b) Table 4 Part A Section II
(c) Table 4 Part A Section III NA This is auto-populated from FORM GSTR-2B. This covers the following:
Invoices and Debit Notes (including amendment) on which ITC is not available (Due to Section 16(4) Rule and POS is in supplier’s state) will be auto-populated in table 4D(2) of GSTR-3B.
Note: In case GSTR-2B table has negative value, then accordingly ITC tables 4A(1), 4A(3), 4A(4) and 4A(5) and 4D(2) shall be auto populated with negative values.
7. Can I edit the values auto-populated from Forms GSTR-1 & GSTR-2B in Form GSTR-3B?
Yes, as of now, the auto-populated values in GSTR-3B are kept editable. However, the tile with the edited field will be highlighted in RED, and a warning message will be displayed in case the values are edited in the following manner:
-Table 3.1 (a,b,c,d,e ), 4B & 3.2 – if edited downwards
-Table 4A – if edited upwards
The System will provide both auto-populated values and edited values on hovering the mouse over the box.
8. Whether the details auto-populated from Form GSTR-1 and GSTR-2B is available in a downloadable format?
Yes, the system-generated summary with the details of values auto-populated from Form GSTR-1 and GSTR-2B, along with a detailed breakup, is made available in PDF format. You can download this system generated summary of GSTR-3B in pdf format by clicking the System Generated GSTR-3B button available at the bottom of the GSTR-3B page.
Filing Nil Form GSTR-3B
1. What is Form GSTR-3B Nil Return and when it can be filed?
Form GSTR-3B can be filed as nil return when there are no transactions as well as liability to be reported and paid in that return for that particular tax period. Nil return can be filed by you if you have not made any outward supply and have not received any Goods/Services and do not have any tax liability.
For example, if your answer any of below questions is in affirmative, your return will not be a nil return.
1. Have you made any supply of goods/services (including nil rated, exempt and non-GST supplies) or received any supplies liable to reverse charge during this tax period?
2. Have you made any inter-state supplies to unregistered persons, composition taxable persons or UIN holders?
3. Do you have any claim/reversal of Input tax credit (ITC) on purchase of goods or receipt of services?
4. Have you received any nil rated, exempt or non-GST supplies during this tax period?
5. Do you have any interest or late fee (including carry forward late-fee) liability to be paid?
6. Do you have any tax liability due to Form GST TRAN-1?
7. Any other liability which is liable to be paid by you while filing your return?
2. How can I file nil Form GSTR-3B?
You can file nil Form GSTR-3B by navigating to Services > Returns > Returns Dashboard. Select the Financial Year and Returns Filing Period and click the GSTR3B tile.
Select Yes for option A 'Do you want to file Nil return?'. You can file nil Form GSTR-3B by affixing the applicable signature.
Nil Form GSTR-3B can be filed via SMS too. Click here to know more.
3. Will I be able to file NIL GSTR-3B, in case the interest is auto-drafted by system in previous period?
No, Nil Form GSTR-3B cannot be filed if you have system calculated interest present for the current return period and the Nil filing option would be disabled.
System generated GSTR-3B
1. When will the system generated GSTR-3B be generated?
System generated Form GSTR-3B will be generated and will be available on their GSTR-3B dashboard page on the basis of Form GSTR-1 or Form GSTR-2B (monthly or quarterly frequency), after Form GSTR-1 has been filed by taxpayer and/or Form GSTR-2B has been generated.
Note: Values that are auto-drafted in the system generated GSTR-3B from Forms GSTR-1 and GSTR-2B and previous period GSTR-3B should are not final and are editable by the taxpayer.
2. What is the significance of system generated Form GSTR-3B?
System Generated GSTR-3B has been provided to taxpayers for:
Assistance in filing Form GSTR-3B.
Minimizing errors and mismatch in return filing.
Improving overall compliance.
Assistance in long-term reconciliation of Forms GSTR-1 and GSTR-2B with Form GSTR-3B.
