The present article summarizes the due dates (both monthly and quarterly) of GSTR-3B filing and figures out the general as well as return specific mistakes to be avoided while filing return in Form GSTR-3B.
Businesses mst understand the basics of GST Return filing so that they do not make any mistakes while filing their GST returns.
What is GSTR-3B filing due dates?
GSTR 3B Due Dates are tabled below as per the category of the states in which taxpayers are based.
Sr. No | GSTR-3B filing facility opted by the taxable person | State/ UT of principal place of business of the taxable person | Due date of GSTR-3B filing |
|---|---|---|---|
1 | Monthly | All the States/ UT | 20th of the next month |
2 | Quarterly | Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep) | 22nd of the next month |
3 | Quarterly | Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi) | 24th of the next month |
Mistakes to be avoided while GSTR-3B filing
However, revision of return is not possible under GST. Hence, under GST, the taxable person needs to file all the returns with utmost accuracy.
General and return specific mistakes to be avoided while filing return in Form GSTR-3B is narrated hereunder-
GSTR-3B Filing: General mistakes to be avoided
Delay/ non-filing of return within the due dates
The first and the basic mistake to be avoided is delay/ non-filing of return in Form GSTR-3B within the applicable due dates.
As per the option selected (i.e., monthly or quarterly), the taxable person should keep the due date in mind and file the return preferably before the due date.
By the timely filing of return in Form GSTR-3B, the taxable person can easily avoid payment of late fee as well as interest
Non-filing of NIL Form GSTR-3B
In general, there is always a misconception that when there are no transactions (i.e., no inward supply, no outward supply and no input tax credit) during any tax period, the return is not be filed.
However, it is important to note that filing of NIL return is mandatory under GST. Importantly, non-filing of GST NIL return in Form GSTR-3B amounts to payment of late fees on per day basis till the NIL return is not furnished.
Especially, in order to ease up the NIL return filing process, the Government has introduced NIL return filing via SMS to 14409.
To learn more on How to file GSTR 3B Nil return, click on the link provided.
Avoid clerical mistakes while GSTR-3B filing
While filing Form GSTR-3B, the taxable person should carefully mention the amounts of tax; GST Input Tax Credit and amounts of the outward and inward supplies.
As facility to revise the return in Form GSTR-3B is not possible, even a minor mistake in mentioning any of the amounts can create huge implications.
GSTR-3B filing: Specific mistakes to be avoided
Non-mentioning of details of debit notes and credit notes
Reflecting correct outward supplies is the most essential part of Form GSTR-3B. However, inadvertently the details of debit notes/ credit notes issued during the period are many times left out.
The relevant column of Table 3.1, wherein, the details of outward supplies are to be reflected in shown below-
Nature of Supplies | Total Taxable Value | Integrated Tax | Central Tax | State/ UT Tax | Cess |
|---|---|---|---|---|---|
(a) Outward taxable supplies (other than zero rated, nil and exempted) | - | - | - | - | - |
In general, the taxable person forgets to reflect debit notes/ credit notes issued during the period, while reflecting the figure in column (a).
For avoiding any mistakes while reflecting a figure in the above column (a), the following formula should be adopted-
Particulars | Amount |
|---|---|
Value of invoices issued | XXX |
Add : Value of debit notes issued | XXX |
Less : Value of credit notes | (XXX) |
Add : Value of advances received against which no invoice is issued | XXX |
Less : Value of advances adjusted against invoices | (XXX) |
Outward taxable supplies to be mentioned in column (a) | XXX |
To lean more on How to adjust Credit Note in GSTR 3B, click on the link provided.
Wrong stating of export figures in Form GSTR-3B
Table 3.1 of Form GSTR-3B covers the details of outward and inward supplies. Sub-classifying the table, relevant column 3.1(b) and column 3.1(c) are shown below-
Nature of Supplies | Total Taxable Value | Integrated Tax | Central Tax | State/ UT Tax | Cess |
|---|---|---|---|---|---|
(b) Outward taxable supplies (zero rated) | - | - | - | - | - |
(c) Other outward supplies (Nil rated, exempted) | - | - | - | -- | - |
Mis-interpreting the word ‘zero-rated’ supplies, the value of exports, as well as the value of supplies to SEZ, is reflected in column 3.1(c). However, both the values i.e., exports and supplies to SEZ are to be reflected in column 3.1(b).
It is important to avoid the above mistake for uninterrupted GST Input Tax Credit claim and/ or GST refund claim.
Mentioning of Input Tax Credit for normal purchases-
Table 4 of Form GSTR-3B covers the details of eligible Input Tax Credit. Column (A) of Table 4 covers bifurcation of available Input Tax Credit as shown below-
Details | Integrated Tax | Central Tax | State/ UT Tax | Cess |
|---|---|---|---|---|
(A) ITC Available | - | - | - | - |
(1) Import of goods | - | - | -- | - |
(2) Import of services | - | - | - | - |
(3) Inward supplies which are liable to reverse charge (other than 1 and 2 above) | - | - | - | - |
(4) Inward supplies from ISD | - | - | - | - |
(5) All other ITC | - | - | - | - |
Notably, the amount of input tax credit under GST available against normal purchases is to be shown in sub-classification (5) i.e., All other ITC.
Conclusion
So use this given guidlines to avoid mistakes in GSTR-3B filing.
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