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GSTR-3B filing
GSTR-3B is a self-declaration return to be furnished on GST portal by all the normal taxable person under GST. It is to be filed either on a monthly or quarterly basis.

The present article summarizes the due dates (both monthly and quarterly) of filing of Form GSTR-3B and figures out the general as well as return specific mistakes to be avoided while filing return in Form GSTR-3B.

What is GSTR-3B filing due dates?

GSTR-3B due date

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

Notably, the erstwhile law provided the opportunity to the taxpayer to rectify the mistakes by revising the return within the prescribed time limit.

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.

Avoid clerical mistakes while GSTR-3B filing

While filing Form GSTR-3B, the taxable person should carefully mention the amounts of tax; 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.

GST Return Filing

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

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

-

-

-

-

Interestingly, there is no separate bifurcation of Input Tax Credit available against normal purchases. Hence, the same is mistakenly included in any of the columns.

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

Notably, the erstwhile law provided the opportunity to the taxpayer to rectify the mistakes by revising the return within the prescribed time limit.

So use this given guidlines to avoid mistakes in GSTR-3B filing.


About the author

Poonam Gandhi is a Chartered Accountant and a Lawyer. She is a Professional Freelance Content Writer/ Editor and an Educator.She masters in creating result-oriented as well as Search Engine Oriented Content. Currently, she is associated with some of the topmost leading sites of India.She holds more than 3 years of experience in the content field. Before entering the content writing field, she possessed a wide practice experience of more than 9 years, specifically, in the field of Indirect Taxation.

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