Then, How to file GSTR 3B? Enter the ARN number in the field provided and complete the captcha casual taxable person. 1. You are requested to FILE the same before submitting this return”. Revision of GSTR 3B is not possible. While filing the GSTR-3B, is it required to show other than GST charged invoice or only GST charged invoice details. Sir, My monthly invoice up to 3 number only. Sir, we are the trader where I mention in GSTR 3B freight custom duty paid an amount, & when they delivered the material they make the bill in custom duty’s above @ IGST 18% & freight bill CGST & SGST amount. ", 342 thoughts on "Simple Guide to GSTR 3B with Step by Step Online Return Filing Procedure". A point to note here is, that a supplier will be allowed to reduce his tax liability via a credit note only if the recipient of the supply accepts the credit note details in Form GSTR-2. Either balance in cash/credit ledger is not sufficient to set-off the liability or the amount declared to be utilized from cash/credit ledger is not equal to the total liability. Whether GST is exempted on closing stock? Sample GSTR-3B Working XLSX Overview How to claim ITC in GSTR-3B from from GSTR 2A Invoices Step 1 – Upload your invoices into GSTZen Step 2 – Download GSTR-2A and GSTR-3B details for FY 2019-20 from the Government Portal Step 3 – Run GSTZen Intelligent Matcher Step 4 – Download and Review Advanced Reconciliation Report Step 5 – Fill your GSTR 3B Form Step 6 – Upload your GSTR-3B to the Government Portal and complete the filing process GSTR 3B … Yes, you can make changes during filing of GSTR 2. This is the purchase transaction between registered dealers. Only ITC availed in the current month has to be mentioned here. I filled NIL GSTR-3B of August 2017 because sales not made during the month but the purchase was done and unfortunately I missed to show ITC while furnishing the GSTR-3B. Get tax answers from top-rated CAs. All rights reserved. Only the fees. Sir As a GTA if services are provided to both registered and unregistered during the period July to September 2017, where should we show the value of services provided to registered as the liability of paying GST on this is with the service recipient and not with the GTA. can I claim That Input While Filling GSTR2. why this month status is showing “submitted” have I done anything wrong? A- In GSTR-3B data has to be filed as net amount i.e. In this we are charging GST @5% (for individual more than Rs.1500/- as per abatement (7A)). if i have no business in the month of july and nil rate return filed but the status from last few days continuously showing as “submission in progress” Is this correct or something to do more. After that you can file GSTR 1. In such circumstances please guide me how to amend GSTR 4 return. And there is any mismatch between the system generated 3B and initially filed 3B then the taxpayer is compelled to pay additional tax, liability and other dues. 2. 3.1 table error filed and submitted and didn’t filed evc for July 2020. how to rectify July 2020, Since there no facility to Reset the same, Hence you have to rectify the same in the next period. While keeping Tax column blank the error displaying that “When the taxable value is declared, Tax amounts cannot be zero.” I am trying to file the return for security service (proprietor) Please suggest what can I do for the same. If we need to show the other than GST charged sales details, where i need to show other sales in GSTR-3B. Now which should I do: As you have not given the details of inward and outward supply in GSTR 3B while you have paid the taxes on outward sale now you will have to file the information in GSTR 1 and GSTR 2. We are the recipient of GTA Service from the Transporter. You can file GSTR-1 for July to correct the errors for July 3B after that amount of excess ITC will be reflected in your electronic ledger of which you can claim input during Aug. We have to put sales & purchase details in GSTR-3B. Q.1 – What is the difference between GSTR 3 and GSTR 3B? Required fields are marked *. Select Authorized Signatory filing the Form-3B. Non-GST supply – Include all the non-GST applicable items and products of a similar category. Form GSTR – 2A is an auto-populated form generated in the recipient’s login, carrying all the outward supplies (Form GSTR – 1) declared by his suppliers, from whom goods and/or services have been procured by the receiver taxpayer, in a respective tax period. Total Taxable value wrongly entered (instead of taxable value we have entered total bill value). Now please help me how to change or correct it or can I file the outward supply of December along with January month GSTR 3B. Hamali Expenses Less Than Rs 5000 per Day in which Column We have to mention details In GSTR-3B. 4. You have to file Net taxable amount in GSTR 3B under column number 3. So yes it has to be paid. ITC cannot be claimed in case of purchase of food. Bank is not providing invoice on its charges with GST. We’ve not been charged any GST in the invoice. – what would be “Total taxable value”? Now, taxpayers can get auto-populated GSTR 3B monthly statements on the official portal. “You have SUBMITTED TRAN-1 form but have not FILED it. Sir, Submitted GSTR 3b without paying the tax liability. No, We cannot make amendments to this GSTR 3B return however you can make amendment through GSTR1 and GSTR 2 for the respective months and you will be required to pay interest on the outstanding liability. No. What is the Tax Rate for GTA under GST? Keeping in mind the problems faced by the public before, there are several changes done to modify the filing for easy use. There is no IGST sale for the said month but there is a sales return of IGST. I have been submit my GSTR 3B return and i forgot to fill input credit column now what amt i have to pay as the payment was not made? Please guide me & help me, In case you have already submitted form GSTR 3B, then revision cannot be made in that form. Since RCM is not applicable, the URD purchases should be shown in which column in GSTR 3B? While any corrections regarding inward supplies need to be reported in Form GSTR-2 like when the ITC, tax liability of inward supplies liable for the reverse charge; or any other details of inward supplies are submitted erroneous in the Form GSTR-3B. Non-GST supplies means those supplies which are totally kept out of the purview of applicability of GST. Hi, What are duties we can take credit for the stocks lying with us? Enter user PIN then click login 19. “As GTA services are covered under RCM, so no output liability arises on the part of GTA, so no details to be provided by GTA in GSTR-3B.”. You can claim ITC while filing GSTR-2 of the relevant month utility of which is to be released after March 2018 by the department. 1. If the taxpayer does not file the returns on 20th, then the government will text message the taxpayer on 21st that return has not been filed. Although you still cannot revise GST return or rectify any mistake in the same month of GST return but now atleast you can mention negative figure in GSTR 3B. As per the RCM in-respect of GTA, we have to pay the GST to the Government. Rs. After submitting the data, you have to file the return by choosing any one option i.e. 100 (10 x Rs.10) on 5 th July. The decision has been taken in order to help the taxpayers to claim the input tax credit on the correct basis while the penalty will be exempted in the procedure. So there is late amount but still, it is showing up message inward supplies from unregistered dealer below 5000 per day regarding business expenses. Is this under reverse charge? In our firm we are making the payment of Freight for the goods supplied/received. Notification No.8/2017-Central Tax (Rate) On 12/07/2017. 3(b) OR 3(c)?? Since GSTR-3B does not accept negative figures, Hence the Negative 15000 amt is to be adjusted in next month GSTR-3B. If ITC is available on such purchase, then only tax amount of purchases will be shown under eligible ITC column of GSTR-3B. In such cases, GTA is not liable to file GSTR-3B. Please help me to resolve the issue. There are two issues here: 1) first the ITC is not claimed against the liability and Unable to revise the return. In Form 3B at Point No.5. However, as stated in the table above, the meaning of non-GST inward supplies is not provided under the law, which is leaving us with a confusion whether non – GST supplies means the transactions which are out of the purview of GST ??? We are not collecting any freight charges from our customer. I want to write off the same amount. It means we show all expenses in this column. Schedule a 30-minute call with a top-rated chartered accountant.It’s quick, easy, and confidential! Eligible ITC. Even if the transaction below 5000/day from unregistered. For showing the credit note in the GSTR 3B, one can deduct or net-off the amount of credit note from total outward taxable supplies. all invoices we have entered now in GSTR 1 as usual. need your guidance. Thank you so much for your timely help, sir. In Gstr 3b eligible ITC (a) ITC available includes an opening balance of last month also? No option is given to revising the return as of now. The credit note serves the purpose of reducing the value of the original supply. GSTN has made following key changes in GSTR-3B return filing form, said by the PWC partner: Tax Payment: In the revised version of the form, the public can see whether the tax liability is being paid by cash or credit in tax liability, before submitting the form. Paid CGST & SGST on raw materials. Form GSTR-2A of a tax period is available for view only. Purchase From Unregistered Person indicates in 3B in table No.-5 “From a supplier under composition scheme, Exempt and Nil rated supply” Click on SAVE GSTR-3B. As per RCM provision, if a registered dealer purchase goods, exceeding Rs 5000 in a day, from unregistered dealers, then only he will be liable to pay tax under RCM. Due date extended for filing FORM GSTR-3B for registered persons in Assam, Manipur, Meghalaya or Tripura for the month of November 2019 till 31st Dec 2019, “Seeks to extend the due date till for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the month of October, 2019”, “Seeks to extend the due date for furnishing of return in FORM GSTR-3B for registered persons in Jammu and Kashmir for the months of July, 2019 to September, 2019”, The GSTR 3B due date for all traders is 20th of every succeeding month (October 2019 to March 2020), “The late fee shall be completely waived in case of GSTR-3B for the time period of months/quarters July 2017 to September 2018, which are furnished after 22nd December 2018 but on or before 31st March 2019”, FORM GSTR-1 & FORM GSTR-3B returns are required to be filed before the filing of FORM GSTR-9 & FORM GSTR-9C, The recipient is required to avail invoice issued by the suppliers within the time period of FY 2017-18 in context to ITC till the due date for the purpose of furnishing Form GSTR 3B for the month of March 2019 pertaining to particular conditions, An additional time-window for completion of the migration process has been opened. No, you cannot claim ITC in 3b for the month of DEC in Jan return. At the same time, after all the accounts, how much tax is being created on you, it will also be mentioned. Because of this I am stuck in Oct and Nov. Please guide. “Blocking of GST E-Way Bill generation facility, after 1st Dec 2020”. Is it mandatory to mention it in column 5 of gstr 3b. Kindly advise. where i have to change ?. (We have excess input in CGST). So, that total comes 37 Returns every year for the registered taxpayer. DOES RENT ELIGIBLE FOR REVERSE CHARGE. In case of import of goods reverse charge is applicable and purchaser needs to pay GST to the credit of Central Government. I have filed my August form 3b return on 21.09.2017. HOW TO CLAIM INPUT IN BOE SEZ MATERIALS. You are requested to FILE the same before submitting this return. The input tax credit is that amount of the tax which you have already paid on input and now will be deducted from the total amount of tax you need to pay on output. You cannot show only RCM outward services without filing tax amount in such a case filing nil GSTR-3B is the only option available. I don't think it will be shown anywhere in GSTR 9 for FY 17-18 because point 4I talks about transaction during the year and point 11 talks about transaction made during the year but shown in retun in later months but you have actually raised credit note in 2018-19 so it should be shown in annual return of 18-19. One can pay taxes while filing GSTR 3B by Logging in and Navigating to GSTR-3B – Monthly Return page. Can I offset liability at the time of filing GSTR 1 /GSTR 3? As you will show the credit note in respective month’s return, your output liability will be reduced, no ITC will be available rather output tax liability for the tax period will be reduced. Will it be possible for me to make this change while submitting GSTR 1 before 5th Sept? 2. Only total values for each field have to be provided. An URD landlord, residence at Delhi and his rented property at Haryana similar registered/service receiver at Haryana You need to show the same in column no. You can take the ITC of Jan month now but do check whether the ITC on the said transaction is eligible to avail or not. in the preceding financial year, who fail to furnish the return in FORM GSTR-3B for the months of May, 2020 to July, 2020, by the due date but furnish the said return till the 30th day of September, 2020, the total amount of late fee shall be capped at Rs 500 per return and shall stand fully waived for those taxpayers where the total amount of tax payable in the said return is Nil.Taxpayers who are yet to file Form any month(s) from July, 2017 till Jan., 2020, can now file Form GSTR-3B from 1st July, 2020 till 30th Sept., 2020, without any late fee, for those months in which they did not have any tax liability. “Provisions relating to Quarterly Return Monthly Payment Scheme”. You just have to fill the amount of input tax credit available in Eligible ITC table. Further, the debit note must be only raised if you have already booked the purchases against which you are raising such debit note. Sir, I have filled filed form 3-B, showing ITC Liability CGST+SGST. I had reported excess taxable value in gstr-3b June 2020 and paid tax liability correctly and showed all details correctly in gstr-1 also how can I rectify this problem in further months, You can apply for a refund of excess amount of tax paid, I AM GST TAXPAYER. 5 crore.”, “Seeks to extend the due date for furnishing FORM GSTR-3B, Jan-March, 2020 returns for the taxpayers registered in Ladakh.”, “For taxpayers having average annual turnover lower than INR 5 Crore Last due date can file the GSTR-3B due in March, April and May 2020 till the last week of June, 2020. 20/day i.e. Now I going to filing GSTR 3B for the month of Sep 20. but I am not able to update the negative amount in table 3.2. sir, all questions answered by you is super. While submitting GSTR-3B return. What will be the case for GST paid in RCM for GTA and whether the credit will be allowed or not? The only taxable value needs to be entered. Hi, I made only one purchase in April month and no sales made and registered GST as pvt ltd company. It’s very urgent, I found everywhere but didn’t find any answer on the internet.
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