How To File GSTR-3B On The GST Portal

GSTR-3B is a detailed review of the inward and outward supply made by the Government of India as a way of easing requirements for industries which have recently switched to GST. As many small and medium-sized firms have been using manual accounting systems, it will be impossible for many of them to file returns by July 2017. As a result, the refund will be based on a simple return called GSTR-3B from July 2017 to June 2018.


GSTR-3B is the Goods and Services Tax Return, which is essentially a simplified GST return summary filed by a taxpayer at a stated time. The primary goal of the GST-3B return is for taxpayers to reveal and discharge their GST obligations for a given tax year. In this article, we will be learning How To File GSTR-3B On The GST Portal – Everything You Need To Know.


The output of GSTR-3B returns provides a description of both inward and outward stocks (sales and purchases). You can use your sales or orders to plan GSTR-3B and you can also manually adjust the values according to your company’s needs. The GST portal would automatically generate most of the data required for the GST-3B file.

This data are calculated or evaluated on the basis of the sales and purchase data entered or produced by you. Residual data or information and adjustments could be entered either by the client or by the user and a complete return could be issued for direct upload to the GST Portal.

The requirement of GSTR-3B Filing 


GSTR-3B is a monthly analysis of all taxable and non-taxable foreign taxes. It also includes a list of the different input tax credits, late payments, interest due, if any, and refund details on the liabilities charged during the tax cycle in question.

In addition, the details of the outward supply are provided or reported in GSTR-3B and must match the details of the outward supply declared in GSTR 1 Return. However, there is no specificity or detail to be presented on the input tax credit shown in GSTR-3B. But one has to make sure that the ITC stated in the GSTR-3B is accurate in all respects.

On Which Date GSTR-3B Returns Should Be Filled


The due date or last date of development of the returns of the GSTR-3B Taxpayer shall be the 20th of the following month of the tax year. For eg, a return for the month of December 2019 must be filed on or before 20 January 2020. However, the Government can, in some cases, extend the last date of filing. This will then be communicated to the taxpayer.


Any notifications and/or amendments to the due date of filing of GSTR-3B Returns will appear on the official GST website of the Government of India. In addition, the taxpayer will be required to pay the tax and file the refund on the day of filing. A return cannot be made before the payment of the tax has been made.

Late Payments for GSTR-3B Returns


Responsibility for late filing of GSTR-3B returns is Rs. 50 a day. The last filing deadline for the return, for example, is 20 January 2020 for the month of December 2019. However, you filed a return on 25 January 2020. So there’s a delay of five days. You will have to pay Rs. 250 for the amount of days following the due date as late fees.


However, if the return is zero, the late charge per day would be charged at Rs. 20.

Step-by-step GST Portal File Guidance GST-3B


Below is a step-by-step tutorial for filing GSTR-3B on the GST portal.




1.Open your web browser and go to the https:/ official GST site.


Note: Microsoft Edge, Firefox, Chrome, and Safari are web browsers supported.


  1. Click Resources on the website, pick Returns and then choose Returns Dashboard again.


  1. This will display the File Returns page on your computer. From the Financial Year drop-down section, choose the year you want, and from the Returns Filing Date drop-down list, pick the month you want then press the Search button to continue.

  1. Click the Prepare Online option on the External Delivery of Goods or Services section of the Monthly GST-3B Tile on the screen that appears on your phone.


  1. Second, enter the appropriate values for each sheet of paper. You should have tables under each heading and if applicable, full interest and late payments.

  1. Click the SAQ GSTR-3B button at the bottom of the page after entering all the details. An successful update of the completion can be shown.

  1. After saving all content, the Submit button will be activated at the bottom of the list. Click the Send button to see the GSTR-3B Returns resolved. Once again, you can see a message on your screen that means that the information you sent has been saved successfully.

Note: After submitting the GST return form, additional information would show as disabled. This indicates that there is no change in the industry. DTCs and Accountability Books are also being updated. The GSTR-3B status will be changed and will appear as submitted.


  1. Next, scroll down the list, please. Once the taxpayer has been addressed on a temporary basis, you can see that the tax payment tile is successful.


In order to pay taxes and other commitments, obey the steps set out in the following terms:


(a) Click the tile for the tax charge.


(b) Where debts are issued to taxpayers, the commitments shall be expressed in the accounts and mirrored in the Tax Responsibility column of the bill. Credits will be refreshed on your credit card and the changed balance will indicate that you are going to the same payment heading.


(c) Click Check Balance to see the sum of cash and credit. This feature allows you to check your balance before paying the tiny taxpayer you need.

(d) Press the OK button to go back to the previous page.


(e) Include the balance of the loan to be used in different periods) to repay the loan obligation. It is also necessary to ensure that the requirements for the use of the loan are followed when access is given, or the scheme would not be able to repay responsibility.


(f) Push the special undo button to satisfy your duties. The confirmation message will be shown automatically.


(g) Click the OK button.


  1. Choose the sentence checkbox. You need to select an eligible signatory from the drop-down list. DSC with the GSTR-3B or GSTR-3B EVC button.
  1. 10. Please press the Proceed tab. After the information is given, a message will be shown. Please press the OK tab. The status of GSTR-3B will now be changed to Filed. You should press the GSTR-3B View button to view the GSTR-3B rotation.

How to Rectify errors in GSTR-3B After Filing

At the time of filing of GSTR-3B, you may face unintended errors which may be reconciled or resolved in the following manner:


Under-Reporting on Liabilities


* Once the rate of interest is refunded during the month(s) in question, there may be a possibility that debt may be sustained.

* Duty can be proclaimed in the next quarter/monthly GSTR-1 in respect of which payment has been made if that liability has not been mentioned in the previous month/quarter of GSTR-1.

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