Guide on How to File GST Return-3B

Step by step guide on how to file GST Retrurn-3B

1. After login, select Return Dashboard
2. Select Finan­cial Year 2017–18 and Month July. Click Search and Select GSTR-3B
3. Declare your lia­bil­i­ties and ITC claims in Sec­tion 1 and 4 respec­tive­ly by click­ing on the tiles and fur­nish­ing the required infor­ma­tion. Tran­si­tion­al ITC can­not be claimed in GSTR 3B. It can be claimed only through TRANS 1 and TRANS 2.
4. Enter details of inter­est, if payable, in Sec­tion 5.1. Late fee will be com­put­ed by the system
5. Click on Save GSTR-3B After you save the data, Sub­mit but­ton will get enabled. Please note that after sub­mit, no mod­i­fi­ca­tion is pos­si­ble. Hence ensure that details are filled cor­rect­ly before click­ing on Sub­mit but­ton.
6. On click­ing Sub­mit GSTR-3B but­ton, Sys­tem will post (deb­it) the self-assessed lia­bil­i­ties includ­ing sys­tem gen­er­at­ed late fee in Lia­bil­i­ty Reg­is­ter and cred­it the claimed ITC into ITC
7. After this the Pay­ment of Tax tile will be enabled, please click it and declare your pay­ment details to pay the tax­es and off­set the
8. Click CHECK BALANCE but­ton to view the bal­ance avail­able for cred­it under Inte­grat­ed Tax, Cen­tral Tax, State Tax and Cess. (This includes tran­si­tion­al cred­it also, if TRAN‑1 and 2 are sub­mit­ted). This will enable you to check the bal­ance before mak­ing the pay­ment for the respec­tive minor heads. The bal­ance is also dis­played when the mouse is hov­ered on the applic­a­ble data entry field in payment
9. Please fill out the sec­tion that spec­i­fies how you wants to set-off your lia­bil­i­ties using a com­bi­na­tion of Cash and 
   1. Sys­tem checks if you have suf­fi­cient Cash/ITC
   2. It also checks if the Reverse charge lia­bil­i­ties are set-off only through
   3. Sys­tem also checks if all lia­bil­i­ties are set-off. Part pay­ment is not allowed in GSTR-3B. Hence, ensure suf­fi­cient bal­ance in Cash and ITC Ledger to Off­set liability
   4. In case of ITC util­i­sa­tions, the sys­tem checks the pri­or­i­ti­za­tion rules viz. IGST Cred­it has to be first utilised for pay­ing IGST lia­bil­i­ty and remain­ing for CGST lia­bil­i­ty and there­after SGST lia­bil­i­ty; SGST cred­it has to be first used for pay­ing SGST lia­bil­i­ty and then IGST lia­bil­i­ty; CGST Cred­it has to be first used for CGST lia­bil­i­ty and the remain­ing for IGST Lia­bil­i­ty; SGST cred­it can­not be used for pay­ing CGST lia­bil­i­ty and CGST cred­it can­not be used for pay­ing SGST liability
   5. Tran­si­tion ITC, if avail­able in ITC ledger, can be used for pay­ment of lia­bil­i­ties of GSTR 3B
10. Click the OFFSET LIABILITY but­ton to pay off the liabilities
11. Click on dec­la­ra­tion statement
12. Select Autho­rized Sig­na­to­ry fil­ing the Form
13. Click on File GSTR-3B but­ton with DSC or EVC
14. Mes­sage for suc­cess­ful fil­ing will appear and Acknowl­edge­ment will get generated