How to file GSTR 3B Online on GST Portal?

By Sakshi Shah on March 22, 2019

GSTR 3B is a summary GST Return with details of:

  • Outward supplies i.e. sales
  • Input tax credit claimed on inward supplies i.e. purchases and expenses, and
  • Payment of Tax

Every business registered as a Normal Taxpayer shall file GSTR 3B by 20th of the subsequent month. In case there are no business transactions, you must file a NIL GST Return.

Should I file a GST Return if I have no Sales?

Following are four steps to file GSTR-3B:

  • Prepare GSTR 3B
  • Save GSTR 3B
  • Payment of Tax
  • File GSTR 3B

You can prepare GSTR 3B in following two ways:

  1. Prepare GSTR 3B Online on GST Portal
  2. Prepare GSTR 3B Offline through Offline Tool

How to file GSTR 3B Online on GST Portal?

You can enter the data of sales and input tax credit, pay the tax and file the GST Return on GST Portal.

Prepare GSTR-3B

1. Login to GST Portal
2. Click on Services > Returns > Returns Dashboard
3. Select the Financial Year and Period of filing
4. Click on ‘PREPARE ONLINE’ under Monthly Return GSTR 3B

File GSTR 3B_GST Portal

5. A page with instructions of filing GSTR 3B is displayed. Once you read the instructions, click OK to proceed
6. A list of questions to show the relevant sections of the GST Return is displayed. Fill in the answers with either ‘Yes’ or ‘No’ and click on ‘NEXT’
7. Only the sections for which ‘YES’ was selected will be shown. Enter details of the relevant tax period in each of the sections displayed

What information is required to be reported in GSTR 3B

Payment of Tax

8. Click on SAVE GSTR 3B and click on PREVIEW DRAFT GSTR 3B to review the data entered.

9.There are three tables displayed:

  • Cash Ledger with an outstanding balance that can be utilised for paying tax, interest, penalty or late fee
  • Credit Ledger with an outstanding balance that can be utilised for paying tax
  • Payment Ledger reflecting liability, tax paid by using Input Tax Credit and tax, penalty, late fee and interest paid by using the cash balance

10. Once you click ‘MAKE PAYMENT / POST CREDIT TO LEDGER’ to pay off the tax liability, no changes can be made.

11. Click ‘PROCEED TO FILE’ and you can file the return using two options:

  • File GSTR 3B with DSC – Use Digital Signature of the Authorised Signatory. It is mandatory in case of a Company and an LLP
  • File GSTR 3B with EVC – Use OTP sent on registered email and mobile number of the Authorised Signatory.

12. A success message is displayed with the ARN (Acknowledgment Reference Number), a confirmation message is sent to the registered email and mobile number and the status of the return on the dashboard is changed to FILED

How to file GSTR 3B through Offline Tool?