1.What is Form GSTR-3B in GST?

Form GSTR-3B is the complete summary of all inward & outward supplies of a particular tax period.

In GSTR-3B the taxpayer declares their GST liabilities & discharge or adjust them, by paying the GST or using ITC.

It is a monthly Return Form, to be filed by the taxpayer every month.

The taxpayer must declare all the sales & purchases made in the tax period in this Form correctly, as it decides the Tax liabilities & ITC availability.

2.Who must File form GSTR-3B?

All normal, casual & registered Taxpayers must file their GSTR-3B for tax periods, regularly.

3.Where to file the form GSTR-3B?

You can file your GSTR-3B in the GST Portal post-login, under the Returns Dashboard section.

4.What is the due date to file Form GSTR-3B?

The Due dates to file GSTR-3B are bifurcated based on turnover & state of operation of the Businesses. For Businesses with a turnover of more than Rs. 5 Crore, the due date is 20th of the succeeding month. To view the GST Calendar, click here.

5.I did not have any transactions in the particular tax period; do I still need to file GSTR-3B?

Even if you do not have any transactions for a particular tax period you must declare the same in the form of NIL Return.

6.Do I need to enter the details of the inward taxable supply?

No, you do not need to declare all the inward supplies. Although, you must declare the details of eligible & ineligible ITC in table-4 of GSTR-3B.

7. Can the Filed GSTR-3B be modified post-submission?

No, the Form once filed cannot be modified by the taxpayer in that tax period. If any adjustments or rectifications are there, the same can be made in the filing of the next tax period.

8.Will the Utilize Cash/ITC functionality be available for releasing return related liabilities?

No, the details in GSTR-3B shall be declared in a consolidated manner & taxes must be paid based on table-6 of the Form, by the taxpayer, post-submission of the Return.

9.Where can I declare the details of outward exempt/Nil Rated/ Non-GST inward supplies?

You can declare the details of outward exempt/Nil Rated/ Non-GST inward supplies in table 3.1(c) & table 3.1(e).

10. Will the GST System save my confirmed data if I exit without completing the form?

No, before exiting an incomplete form of GSTR-3B, you must click on the 'Save' button to save your changes.

11.How to show the inward supplies taxable under Reverse Charge Mechanism?

You can declare all inward supplies that are liable to Reverse Charge under GST in Table 3.1 (d) of the form GSTR-3B. You also have to create an Invoice for yourself and release the tax liability against the Invoice.

12.Is it mandatory to pay the GST liability shown in GSTR-3B?

Yes, it is mandatory to file & pay the tax liability as per GSTR-3B regularly. Various consequences could arrive such as issues in Annual Return & audits, late fees & penalties.

13.What happens if I pay the GST liability later than the due date?

If you don't pay GST by the due date then you will be liable to a penalty of 18% of the tax liability per annum.

Say your Tax liability is Rs. 50,000 then your penalty per day shall be-

50,000*18%*1/365= Rs. 24.65 per day.

14.How can I claim back the RCM amount paid? Please explain.

There is no refund of tax paid under reverse charge. However, one can claim input tax credit of the amount of tax paid under reverse charge in Table 4 of GSTR 3B.

15.For SEZ supplies do I need to pay the IGST & then claim a refund or do I not have to pay GST at all?

Since SEZ supplies are considered export & zero-rated supplies, you can opt for both, you can either pay the IGST & then claim the input tax or you can simply not pay & you won't be eligible for any ITC regarding the same.

16.Can I file my GSTR-3B and not pay the Tax?

No, you cannot file GSTR-3B without paying the GST if you have any Tax liabilities.

However, you can file GSTR-3B without having to pay the tax liability in these 2 cases-

  1. If you have No transactions in a tax period
  2. In case you only had Purchase & no Sales in the Tax period, you can file GSTR-3B to claim the ITC.

17.What is the significance of GSTR-3B?

GSTR-3B is the Form that Taxpayer files to identify & pay the Tax Liability on them for that particular Tax Period.

You also identify the ITC & claim the same in GSTR-3B which is later used to release the Tax Liability instead of paying the GST in Cash.

Also filing GSTR-3B is mandatory to all Taxpayers & non-compliance can attract penalties, interests & notices.

Hence it is essential for Taxpayers to file GSTR-3B.

18.Can I file the GSTR-3B for the month of November if my GSTR-3B for October I pending?

No, the GST Portal will restrict you & will make you file the previous GSTR-3B first & pay the tax liabilities, penalties & interests if any pertaining to that period.

Only once the previous filing (October) is done, you will be allowed to file the GSTR-3B for the month of November.

19.Can I pay the Tax without Filing Form GSTR-3B?

No, you cannot pay GST without filing GSTR-3B. Even if you try to do so by generating an online Challan, the GST will not adjust any of your Tax Liabilities.

Also, it is advised not to do so, as filing will be a more systematic & accurate process of identifying the ITC available & tax liability to be paid.

20.My GSTR-2A & GSTR-3B don't match, what should I do?

If the ITC you are trying to claim in GSTR-3B is more than GSTR-2A then you must speak with your Supplier regarding the missing Invoice & then claim ITC on the Invoices when it is declared. However, excess ITC does not 10% of GSTR 2A value, then the taxpayer can claim entire input tax credit in GSTR 3B.

If the ITC you are trying to claim in GSTR-BB is less than what is mentioned in your GSTR-2A, you need to rectify your GSTR-3B & declare the invoices missing from your end.

21.Is there an easy & quick way to file a Nil Return of GSTR-3B?

The Central Government vide Notification No. 38/2020- Central Tax dated 5th May 2020 & has inserted Rule 67A in the CGST Rules, 2017 as per which if you have nil outward and inward supplies for a particular tax period then you can file the Nil Return of GSTR-3B through SMS from you registered mobile number using an OTP.

22.Which form will replace form GSTR-3B in the New GST Return System?

Form GST RET- 1 is going to be the main return in the New GST Return System.

Additionally, there will also be an option to select from GST RET-2 & GST RET-3 for Businesses having turnover below Rs. 5 Crores

23.Where do I declare the outward taxable supplies in GSTR-3B?

You can declare the Outward Supplies in Table 3.1(a) in Form GSTR-3B, these will not include, Zero-rated or nil-rated supplies. You can declare these separately in Table 3.1(b) & (c).

24.What is Table 6.1 in form GSTR-3B?

Table 6.1 or 'Payment of Tax' table is one of the most important tables in GSTR-3B. Under this you need to report the final tax payable for the tax period, ITC availed. It is section where liabilities is set off against ITC available and net tax liability ti be discharged in cash

25.Do I need to make Invoice level entries of details in GSTR-3B?

No, you only need to enter the aggregate values while filing GSTR-3B.

26.I am trying to proceed for making payments, in GSTR-3B but after completing & submitting the form, all values are automatically displaying as 'zero'. Even the status of the form is showing 'submitted', what can I do?

Try saving the details before proceeding for making the payments. This error pops up when you try to make the payments without saving the details that you added to form GSTR-3B.

27.Where do I need to declare Inward supplies liable to reverse charge in form GSTR-3B?

Inward Supplies liable to reverse charge shall be declared under Table 3 for payment of tax liability and declare eligible/ineligible ITC on such supplies for which payment has been made in Table 4 of Form GSTR-3B.

28.Can I utilize the ITC on RCM supplies to discharge my Tax liabilities?

No, you cannot use your ITC to release your tax liability because you can only release the Tax Liability through the Electronic Cash Ledger & you get the ITC in your Electronic Credit Ledger.

29.Where is the final amount of Tax Liability displayed in GSTR-3B?

Table-6 will display the final amount of tax liability that you will need to pay in form GSTR-3B.

30.My GSTR-2A & GSTR-3B don't match, what should I do?

If the ITC you are trying to claim in GSTR-3B is more than GSTR-2A then you must speak with your Supplier regarding the missing Invoice & then claim ITC on the Invoices when it is declared.

If the ITC you are trying to claim in GSTR-3B is less than what is mentioned in your GSTR-2A, you need to rectify your GSTR-3B & declare the invoices missing from your end.

31.Which taxpayers need not File GSTR-3B?

The following Taxpayers need not file Form GSTR-3B-

a) Input service distributors

b) Composition dealers

c) Suppliers of online information and database access or retrieval services (OIDAR)

d) Non-resident taxable persons

32.Can I claim ITC on Capital goods in GSTR-3B?

Yes, you can claim ITC on the purchase of Capital Goods as these goods will be used for business purposes.

33.What is Common ITC, can it be claimed in GSTR-3B?

Common ITC means ITC on goods that will be used by the Taxpayer both for personal as well as for official or Business use or goods that will be used for providing either exempted and regular taxable goods or services.

ITC on such Goods is calculated proportionately.

The Common ITC can be claimed in Form GSTR-3B and proportionate ITC for personal or for exempted supply use shall be reversed.

34.How does ITC apply to Job works?

The Principal manufacturer is allowed to claim ITC on the purchase of goods sent on Job Works in GSTR-3B.

35.What is Table 3.1 b in form GSTR-3B?

The IGST paid on Exports, Deemed Exports & SEZ Supplies must be mentioned in Table 3.1 b of Form GSTR-3B. The value must be equal or greater than the values mentioned in Table 6A, 6B & 6C of form GSTR-1.

This will help you to claim any refunds on such transactions.