GSTR-3B filing process, form download

GSTR-3B filing process and form download
GSTR-3B filing process and form download

Post implementation of GST, the GST Council has relaxed the filing rules for the first two months and introduced GSTR 3B forms. GSTR-3B is a simpler return that businesses need to file in the first two months of GST (July and August, 2017) instead of the normal returns – GSTR 1, 2 and 3.  As per earlier notification, businesses were required to file GSTR-1 by 10th of August, GSTR-2 by 15th of August and finally GSTR-3 by 20th of August. However, GST council revised the rules and introduced GSTR-3B form for filing returns for July and August.

As per the GST guidelines, a registered dealer is required to file three returns every month and one annual return. Thus, 37 returns in total have to be filed per year. For that you need to have a clear understanding of the filling process and the format of the GSTR 3B form and for this very reason the filing of the GSTR 1,2 and 3B form has been postponed for July and August, 2017 by the government. The businesses have started complying with GST after 1st July 2017. Now, invoices and bills are being raised in the GST format.

Deadlines for July and August GSTR-3B are as follows:

Forms For July 2017 For August 2017
GSTR 3B 20th August 20th September
GSTR 1 5th September 20th September
GSTR 2 10th September 25th September

In case you have delayed the return filing, there will be no late fee or penalty levied for the months of July or August.

From September 2017, every taxpayer has to strictly follow the regular provisions of filing GSTR 1, 2 and 3 on 10th, 15th and 20th of the next month respectively:

Due Date GST Form No. Form Name
10th of the next month GSTR 1 Details of outward supplies of taxable goods and/or services effected
15th of the next month GSTR 2 Details of inward supplies of taxable goods and/or services effected claiming input tax credit.
20th of the next month GSTR 3 Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax.
31st December of next financial year GSTR-9 Annual Return


Due date for filing GSTR-3B will be 20th of the month.

Tax payers need to follow the regular process from September onwards. Once the monthly returns are filed, GSTR-3 will be matched against GSTR-3B and any difference will be refunded or needs to be paid as the case may be.

Method to File GSTR-3B Online :

Form GSTR-3B needs to be filed by a taxable person under GST for submitting the provisional assessment of the tax liability. Provisional assessment of the taxes to be filed under form GSTR-3B is only applicable for the month of July and August. A taxable person has to file the GSTR-3B for the invoices generated in July by 20th August and for the invoices pertaining to the month of August has to be filed by 20th September. Each manufacturer, trader, service provider who is liable to register under GST has to complete a self-assessment of his taxes and has to file form GSTR-3B.

Details to be mentioned in Form GSTR-3B :

A full detail of the tax under different heads CGST, SGST, UTGST, IGST and cess for the transactions which were taxable due to reverse charge. Tax applicable on following transactions has to be mentioned

  1. Sale of goods/ providing services which are not zero rated, nil rated or exempted.
  2. Sale of goods/ providing services which are zero rated
  3. Sale of nil rated or exempted goods or service provided which are nil rated or exempted.
  4. Purchase of goods or services received on which reverse charge is applicable.
  5. Sale of products or services provided which are not covered under GST.

Following details are to be mentioned for the sale of goods or providing service to an unregistered dealer, composition taxable person and entities holding UIN like WHO, embassy etc.

  1. Name of the place from where the goods were dispatched or from where the service was provided.
  2. Total Taxable value* of the goods sold or the services provided.
  3. A total of the Integrated goods and service tax (IGST) applicable on the transactions.
    • Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices.

Here’s a link to download the government of India prescribed GSTR-3B form: GSTR 3B Form Download

No matter whether you are a trader or a manufacturer, you will have to file GST return mandatory. It is a matter of perception when it comes to defining the whole return filing process, as some may treat it as cumbersome or some may feel happy with the level of automation available. Draft GST return format provided by government can easily confuse a small business owner who doesn’t have any accounting knowledge.

Profit-books is a popular GST software for compliant accounting which can help you to easily file GST returns online. It does auto-reconciliation of mismatches and gives you a real time report of the differences between you and your customer/vendor. You can even create GST invoice in correct format.

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