How to File GSTR-3B: A step-by-step Guide

GSTR-3B is a summary of sales, ITC claims, taxes paid, and refunds claimed. You can file GSTR-3B in two ways: through the GST portal or via a compliance service provider. 

Let’s take a quick look at how to file GSTR-3B using the GST Portal. 

How to File GSTR-3B through GST Portal?

The GST portal serves as an official one-stop platform for registration, return filing, tax payment, and reconciliation for all return filing types. It was designed by the Indian government for all taxpayers, allowing them to file returns online. For GSTR-3B filing, it offers an intuitive interface and well-structured process for streamlined compliance.  

Let’s scroll down to see how to file GSTR-3B step by step using the GST portal: 

1. Initially, you need to log in to the GST portal with your credentials. 
2. Navigate to Services > Returns > Returns dashboard. 
3. Now, you will see the File Returns page. Here, you need to choose the financial year, Quarter, and Return filing period, i.e., monthly or quarterly, from the drop-down list. Click on the ‘SEARCH’ button to proceed. 

If you are filing quarterly returns, you must also file GSTR-3B for the last month of that Quarter. If you have selected only the first and second months for GSTR-3B filing, then the form GSTR-3B file should be disabled. 

Note: For micro, small, or MSMEs who want to submit interest for availing the Mudra loan up to Rs. 10 Lakh and MSMEs for Rs. 5Cr, you need to fill out a consent form. To do so, you need to click on the hyperlink “Click HERE”, displayed at the bottom of your screen on the GST portal. 

4. Now, inside the monthly return GSTR-3B box, you will see two buttons ‘Prepare Online’ and ‘Prepare Offline’. Click on ‘Prepare Online.’ You will immediately see the filing due dates displayed on the screen. 
5. Move ahead by answering a list of questions and click ‘NEXT.’

For other cases, answer the questions by ticking Yes/ No, and the tables or fields will be made visible when details are entered in the next step. 

For auto-populated details from form GSTR-1 or GSTR-2B in the GSTR-3B filing process, you will see only 1st question on the questionnaire page. This page displays the Table 3 and 4 content based on the information auto-populated from GSTR-1 and GSTR-2B. Now, Click on the ‘CLOSE’ button to proceed. 

For ‘GSTR-3B Nil Return Filing’ select Yes in the 1st question and then move ahead by following step 10. 

6. Now, enter values in every tile based on their applicability. Enter all the totals and also input late fees and interest rates if needed. 

To verify auto-generated details in the GSTR-3B filing process, click on download and view system computed details from forms GSTR-1 and GSTR-2B. If needed the taxpayers can modify these auto-populated values and can continue the filing process. 

If you have opted to file GSTR-1 and GSTR-3B quarterly and filed GSTR-1 but opted out of IFF for first two months, the PDF details are generated on monthly basis. 

Here are some details you need to enter in the tiles while GSTR-3B filing: 

• Summary of outward and inward supplies liable to reverse charge with taxes. While you enter the GSTR-3B details in the form, ensure that only table 3.1 (d) is auto-populated from GSTR-2B. 
• Enter information of interstate made to unregistered taxpayers, taxable people availing composition scheme, UIN holders, out of state supplies based on the place of supply. Though the data is auto-populated from GSTR-1, it can be edited by the taxpayers later.  
• Enter summary details of ITC claimed, ITCs reversed, and ineligible ITCs. 
• You need to enter summary details of exempt, NIL and non-GST inward supplies like inter-state or intra-state supplies. 
• Specify details of late fees and interest rates under each tax head IGST/ CGST/ SGST/ UTGST and Cess. The late fees are system-generated based on the days delayed after the GSTR-3B filing deadline. 

Click on ‘ADD’ or ‘DELETE’ to make modifications. Once all the details are entered and verified, click on ‘CONFIRM’

7. Now, click the “SAVE GSTR-3B” button that appears at the bottom of the webpage after adding all the details. To save the data entered at any stage of the GSTR-3B filing process, you can simply click on the “SAVE GSTR-3B” button on the main page and later edit the data. Now, you will see a message displayed on the screen saying, “GSTR-3B details saved successfully”.  

Once the form gets submitted, the data is frozen and you cannot edit it or make modifications after this. Post submitting the details the ITC and liability ledger values too will get updated. 

8. To view the draft, scroll down and click on “PREVIEW DRAFT GSTR-3B”. 
9. Once the details are successfully submitted, the “Payment of Tax” tile will be enabled. 

Here are the steps to pay the taxes and offset the liability. 

• Click on the “Proceed to Payment” tile. 
• Tax liabilities get updated in the ledgers as updated in the return and will get reflected in the “tax payable” section of the payments. Credits get updated in the credit ledger and updated balance is seen in the payment section. 
• To view the balance of cash and credits, click on “CHECK BALANCE.” 
• Now, go back to the previous page by clicking on “OK” button. 
• To pay off the liabilities, enter the credits from the available credits. 
• While paying off the credits, the credit utilization principles should be adhered or else the system rejects offset of liabilities. 
• Pay all the liabilities by clicking on the “OFFSET LIABILITY.” 
• If the balance in the electronic cash ledger is less than the needed offset liabilities, click on the “CREATE CHALLAN” button.  
• If the amount is more than the offset liabilities, click on the “MAKE PAYMENT/ POST CREDIT TO LEDGER” button.

10. Once the payment is down, select the checkbox for declaration. From the authorized signatory drop-down menu, choose authorized signatory and click on “FILE GSTR-3B WITH DSC” or “FILE GSTR-3B WITH EVC.”
11. Click on the “PROCEED” button. The successfully filed message will be displayed on the screen. Click “OK.” 
12. Now the status will shift to Filed; click on “VIEW GSTR-3B” to check the return. 

How to File GSTR-3B with Munim GST Return Filing Software? 

If you find the above process on the GST portal too complicated, here’s Munim GST Return Filing Software—your shortcut to easier return filing. Check out how to file GSTR-3B step by step using Munim. 

1. Login to the Munim GST Return Filing Software with your credentials. 
2. Go to the “MY COMPANY” module in the menu bar on the left. 
3. Navigate to “RETURN” and click on “GSTR-3B” from the drop-down menu. 
4. Now, you will be redirected to the summary page and here you can view all the details. If the data is fetched from the GSTIN portal, you will be able to see it or else the tables will display value as “0”
5. Let’s check out the two ways to add your data while filing GSTR-3B with Munim. 

• Download your data from the GSTIN portal, review, and compare the values with your recorded information. You need to compare each table in detail. 
• Enter all accurate data into the corresponding tables manually and verify if the added values are correct. Once verified, save the data. 

6. Once the data is entered, generate a challan if the tax is to be paid and complete the transaction. If the credits are sufficient to complete the transaction, proceed directly to the final stage. 

7. Now, as you move ahead to file GSTR-3B, you have two options. Either upload your data with OTP or without OTP to the portal. After uploading the data, submit it and proceed to complete the GSTR-3B filing process. 
8. Once you successfully upload the data, the “GSTR-3B Return has been successfully filed” message will appear on your screen. 

Wrap Up

Hopefully, you have received the correct and easiest answer to the question of how to file GSTR-3B. If you have any questions, post them in the comment section below. We will surely answer them. 

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FAQs 

1. How to File GSTR-3B Offline? 

GSTR-3B can be filed offline using the GST offline tools. 

2. What happens if GSTR-3B is not filed on time?

If GSTR-3B is not filed on time, you will be eligible to pay late fees and interest rates. 

3. How to file GSTR-3B using Excel? 

• Visit the GSTN portal and navigate to Downloads > Offline tools to download the GSTR-3B utility. 
• Unzip the downloaded file, install the utility, and execute it to verify that it runs without errors. 
• Enter the required details in the Excel utility and validate each table to ensure all the fields are filled out. 
• Now, upload the JSON file on the GST portal. 
• Verify the data on the GST portal for accuracy and submit the GSTR-3B. 
• Make payments for outstanding GST liability. 
• Once payments are made, file returns using DSC or EVC options. 
• The successful filing message will be displayed on your screen. 

4. Can I get a demo for Munim’s GSTR-3B filing process feature?

Yes, you can get a demo to understand how Munim simplifies filing GSTR-3B for you.