GSTR-3B: FAQ

GSTR-3B: FAQ

Table Summary Details of GSTR-3B

3.1 Details of Outward Supplies and inward supplies liable to reverse charge

3.2 Of the supplies shown in 3.1 (a), details of inter-state supplies made to unregistered persons, composition taxable person, and UIN holders

4. Eligible ITC

5. Values of exempt, nil-rated and non-GST inward supplies

5.1 Interest & late fee payable

Question 1 – What is GSTR-3B?

Answer – Form GSTR-3B is a simplified summary return of Inward and Outward supplies in which taxpayers set off or discharge their Tax liabilities

Question 2 – Who needs to file Form GSTR-3B?

Answer – All normal taxpayers and casual taxpayers are required to file Form GSTR-3B.

Question 3 – What is the Due date to file GSTR-3B?

Answer – Specified due date for filing of Form GSTR-3B is the 20th day of the subsequent month. [Example:– due date to file GSTR-3B for April is 20th of May] However this due date can be extended by Government through Notification.

Question 4 – Do I have to file GSTR-3B even if I there is no business in the particular tax period?

Answer – Yes, It is mandatory to file GSTR-3B even if there is no business in the Particular tax period.

Question 5 – Can I file NIL GSTR-3B? How to file GSTR-3B if I there is no business in the Particular tax period?

Answer – Yes, 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. Go 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.

Question 6 – Do we have to enter Invoice wise details in GSTR-3B to declare tax liability or to claim ITC?

Answer – No, all the details in Form GSTR-3B will be declared in a Consolidated manner by the taxpayer.

Question 7 – Does the GST System automatically saves the data After Clicking on Confirm After entering data in each section of GSTR-3B?

Answer – No, to ensure that furnished data is saved, you are required to click on Save Form GSTR-3B before closing the form.

Question 8 – Where do I have to enter details of inward taxable supply?

Answer – You are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in the table.

Question 9 – Where should I declare details of outward exempt/ nil rated/non-GST outward supplies?

Answer – You can enter details of outward exempt/ nil rated/non-GST outward supplies in table 3.1(c) and 3.1(e) Exempt, nil and Non-GST outward supplies.

Question 10 – Can we make modifications/amendments in an already-filed GSTR-3B?

Answer – Form GSTR-3B once filed cannot be revised. Adjustment, if any, may be done while filing Form GSTR-3B for the subsequent period.

Question 11 – After entering all the details in GSTR-3B and after submitting it, all the values are reflecting as “Zero” and the status of the form is now submitted. Why?

Answer – this issue occurs when taxpayers tries to make a payment, without saving the details added in Form Form GSTR-3B. You must always save the form, before proceeding towards making payment.

Question 12 – After submitting Form GSTR-3B I have realized that I made a mistake while entering data. What should I do now?

Answer – Form GSTR-3B once submitted cannot be revised. You will have to file that GSTR-3B. and any adjustment may be done while filing GSTR-3B of the subsequent month.

Question 13 – Can I preview Form GSTR-3B before submission?

Answer – After adding details in various sections of the Form GSTR-3B, scroll down the page and click the “Preview Draft” Form GSTR-3B button to preview before making payments. The summary of Form GSTR-3B will be displayed in a PDF.

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