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How to file GSTR 3b: First return of GST

Date for filing of GSTR 3b and other GST returns for first two months:

Following is the date sheet for all GST returns for first two months including GSTR 3b.

Goods & Service Tax (GST) _ Home - Google Chrome 2017-08-10 13.03.51

GSTR 3b is required to be filed by 20th August 2017. It is already live on the GST portal. There are some open issues in it. 

Step-1: First of all login into your GSTN and click on GSTR 3b and choose the month.

1

2

Select the period:

3

Step 2: Fill the details required: 

Data required to be filed in GSTR 3b

Following are the details required to be submitted in GSTR 3b. But remember that detail GSTR 1 and 2 is also required to be filed at later date.

3.1

Tax on outward and reverse charge inward supply

a)      Outward supplies (other than zero rated, nil rated exempted)

b)      Outward Taxable supply(Zero rated)

c)       Other outward supplies (Nil rated , exempted)

d)      Inward supplies(Liable to reverse charge)

e)      Non GST outward supplies

3.2

Inter-state supplies

Of the supplies mentioned in 3.1 details of inter-state supplies made to i) Unregistered Person ii) Composition taxable person iii) UIN Holder

4.

Eligible ITC

A)     ITC available (Whether in full or part)

i)                    Import of goods

ii)                   Import of services

iii)                 Inward supplies liable for reverse charge

iv)                 Inward supplies from ISD

v)                  All other ITC

B)      ITC reversed

i)                    As per rule 42 and 43 of CGST/SGST rules

ii)                   Others

C)      Net ITC available =(A)-(B)

D)     Ineligible ITC

5.

Exempt, Nil and non GST inward supplies

From a supplier under composition scheme ,Exempt and Nil rated supply

Non GST Supply

5.1

Interest and late fee

 

6.

Payment of Tax

 

7.

TDS and TCS credit

 

 

4

Fill the details related to outward supplies. 

(1) Filing GSTR 3B - LIVE DEMO through GSTIN Portal - First Return of GST - YouTube - Google Chrome 2017-08-10 13.23.06

7

Fill the details related to supplies to composition dealer, Nil rated and exempt supplies here:

8

 

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Profile photo of Shaifaly Girdharwal Shaifaly Girdharwal

CA

New Delhi, India

CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.

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