Download 3B from GST: A Step-by-Step Guide
If you are a GST registered taxpayer, you must be familiar with Form GSTR-3B. It is a monthly or quarterly return that summarizes your GST liabilities and input tax credit (ITC) for a particular tax period. In this article, we will explain what Form GSTR-3B is, who needs to file it, and how to download and file it online or offline.
download 3b from gst
What is Form GSTR-3B and who needs to file it?
Form GSTR-3B is a simplified summary return
Form GSTR-3B is a simplified summary return that allows taxpayers to declare their GST liabilities and ITC for a specific tax period. It does not require invoice-level details, but only consolidated values of outward supplies, inward supplies, taxes payable, taxes paid, and ITC claimed or reversed. It also includes details of exempt, nil-rated, and non-GST supplies, interest, and late fee payable or paid.
Form GSTR-3B is mandatory for all normal and casual taxpayers
All normal taxpayers and casual taxpayers are required to file Form GSTR-3B for every tax period applicable to them. Normal taxpayers are those who have not opted for any special scheme such as composition scheme or quarterly return filing scheme. Casual taxpayers are those who occasionally undertake transactions involving supply of goods or services in a state or union territory where they do not have a fixed place of business.
Form GSTR-3B is due by 20th or 22nd/24th of the month following the tax period
For monthly filers, the due date for filing Form GSTR-3B is 20th day of the month following the month (tax period) for which the return pertains. For quarterly filers, the due date for filing Form GSTR-3B, as notified for different states/UTs, is 22nd or 24th day of the month following the quarter for which the return pertains. However, the government may extend the due date for filing Form GSTR-3B by issuing notifications.
How to download 3B from GST online?
Login and navigate to Form GSTR-3B dashboard page
To download 3B from GST online, you need to login to the GST portal with your valid credentials. Then, go to Services > Returns > Returns Dashboard. Select the financial year, quarter (if applicable), and month for which you want to download Form GSTR-3B. Click on Search button. You will see Form GSTR-3B tile for the selected period.
Click on System Generated GSTR-3B button to download and view the summary
On Form GSTR-3B tile, you will see a button called System Generated GSTR-3B. Click on this button to download and view a system-computed summary of your Form GSTR-3B based on your Form GSTR-1 (outward supplies) and Form GSTR-2 B (inward supplies). You can download this summary as a PDF file by clicking on the Download button. You can also view this summary online by clicking on the View button. This summary will help you to verify the accuracy of your Form GSTR-3B before filing it.
Verify the auto-populated values from Form GSTR-1 and GSTR-2B
The system-generated summary of Form GSTR-3B will show you the auto-populated values of your outward supplies, inward supplies, and ITC from Form GSTR-1 and Form GSTR-2B respectively. You should verify these values with your own records and make any necessary adjustments or corrections. You can also add any additional details that are not captured in Form GSTR-1 or GSTR-2B, such as exempt, nil-rated, or non-GST supplies, interest, or late fee.
How to file Form GSTR-3B offline using the offline utility?
Download and extract the GSTR-3B offline utility from the GST portal
If you want to file Form GSTR-3B offline using the offline utility, you need to download and extract the GSTR-3B offline utility from the GST portal. To do this, go to Downloads > Offline Tools > GSTR-3B Offline Utility. Click on Download button and save the zip file on your computer. Extract the zip file and open the excel utility.
Open the excel utility and enter the details in various worksheets
The excel utility has various worksheets for different sections of Form GSTR-3B. You need to enter the details in each worksheet as per your business transactions. You can use the help instructions provided in each worksheet to understand how to fill the data. You can also copy and paste the data from your own records or software. However, you should ensure that the data is in the correct format and does not contain any errors.
How to download GSTR 3B in PDF format
Download GSTR 3B offline utility tool
Steps to download GSTR 3B from GST portal
Download GSTR 3B summary report in Excel
Download GSTR 3B JSON file for filing
Download GSTR 3B acknowledgement number
Download GSTR 3B error report and rectify
Download GSTR 3B filed returns for previous months
Download GSTR 3B auto-populated from GSTR 1 and GSTR 2
Download GSTR 3B late fee and interest calculator
How to download GSTR 3B for composition scheme
Download GSTR 3B due date extension notification
Steps to download GSTR 3B reconciliation statement
Download GSTR 3B vs GSTR 2A comparison report
Download GSTR 3B filing format and eligibility rules
How to download GSTR 3B for QRMP scheme
Download GSTR 3B amendment option and procedure
Steps to download GSTR 3B nil return filing
Download GSTR 3B input tax credit summary
Download GSTR 3B outward supplies details
How to download GSTR 3B for reverse charge mechanism
Download GSTR 3B payment challan and ledger balance
Steps to download GSTR 3B verification and signature options
Download GSTR 3B refund claim form and process
Download GSTR 3B notice and demand order details
How to download GSTR 3B for casual taxpayers
Download GSTR 3B dashboard and status updates
Steps to download GSTR 3B helpdesk and support services
Download GSTR 3B FAQs and user manual
Download GSTR 3B sample return for reference
Validate the data and generate a JSON file
After entering the details in all the worksheets, you need to validate the data and generate a JSON file. To do this, click on Validate Sheet button on each worksheet and check for any errors or warnings. If there are any errors, you need to rectify them before proceeding. If there are any warnings, you can ignore them or make changes as per your requirement. Once all the worksheets are validated, click on Create File button on Home worksheet and save the JSON file on your computer.
Upload the JSON file on the GST portal and file Form GSTR-3B
The final step is to upload the JSON file on the GST portal and file Form GSTR-3B. To do this, login to the GST portal and go to Services > Returns > Returns Dashboard. Select the financial year, quarter (if applicable), and month for which you want to file Form GSTR-3B. Click on Search button. On Form GSTR-3B tile, click on Prepare Offline button. Click on Choose File button and browse and select the JSON file that you have created using the offline utility. Click on Upload button and wait for the upload process to complete. Once uploaded, you can preview your Form GSTR-3B online by clicking on Preview Draft GSTR-3B button. You can also download it as a PDF file by clicking on Download button. After verifying your Form GSTR-3B, you can proceed to file it by clicking on Proceed to File button.
Conclusion
Form GSTR-3B is a simplified summary return that summarizes your GST liabilities and ITC for a particular tax period. It is mandatory for all normal and casual taxpayers to file it by 20th or 22nd/24th of the month following the tax period. You can download 3B from GST online by logging in to the GST portal and clicking on System Generated GSTR-3B button. You can also file Form GSTR-3B offline using the offline utility provided by the GST portal. You need to download and extract the excel utility, enter the details in various worksheets, validate the data and generate a JSON file, upload it on the GST portal and file Form GSTR-3B. We hope this article has helped you to understand how to download 3B from GST and file it easily and accurately.
FAQs
Here are some frequently asked questions about Form GSTR-3B and how to download and file it.
What is the difference between Form GSTR-3B and Form GSTR-3?
Form GSTR-3B is a simplified summary return that does not require invoice-level details, whereas Form GSTR-3 is a detailed monthly return that requires invoice-level details of all transactions. Form GSTR-3B is filed by all normal and casual taxpayers, whereas Form GSTR-3 is filed only by those taxpayers who are not eligible for any special scheme or quarterly return filing scheme. Form GSTR-3B is filed by 20th or 22nd/24th of the month following the tax period, whereas Form GSTR-3 is filed by the last day of the month following the tax period.
Can I revise or rectify my Form GSTR-3B after filing it?
No, you cannot revise or rectify your Form GSTR-3B after filing it. However, you can make adjustments or corrections in your subsequent Form GSTR-3B for the same financial year. For example, if you have made a mistake in your Form GSTR-3B for January 2023, you can correct it in your Form GSTR-3B for February 2023 or any subsequent month before March 2024.
How can I track the status of my Form GSTR-3B after filing it?
You can track the status of your Form GSTR-3B after filing it by logging in to the GST portal and going to Services > Returns > Track Return Status. You can enter your GSTIN, return filing period, and captcha code and click on Search button. You will see the status of your Form GSTR-3B as Filed, Submitted, Not Filed, etc.
What are the consequences of not filing or late filing of Form GSTR-3B?
If you do not file or file late your Form GSTR-3B, you will face the following consequences:
You will have to pay a late fee of Rs. 50 per day (Rs. 25 for CGST and Rs. 25 for SGST) subject to a maximum of Rs. 10,000 (Rs. 5,000 for CGST and Rs. 5,000 for SGST) for each return.
You will have to pay interest at the rate of 18% per annum on the net tax liability from the due date till the date of payment.
You will not be able to file your subsequent returns such as Form GSTR-1, Form GSTR-4, etc. until you file your pending Form GSTR-3B.
You will not be able to claim or utilize your ITC until you file your pending Form GSTR-3B.
Where can I get more information or assistance on Form GSTR-3B?
If you need more information or assistance on Form GSTR-3B, you can visit the GST portal (www.gst.gov.in) and check out the help section, user manual, FAQs, videos, webinars, etc. You can also contact the GST helpdesk at 1800 103 4786 or email at helpdesk@gst.gov.in.
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