how to file gstr-3b

To file GSTR-3B on the GST portal, follow these steps:

Step-by-step procedure

1. Go to the GST Portal and log in with your GSTIN/User ID and password.
2. Go to:
   Services → Returns → Returns Dashboard

3. Select:

   • Financial Year
   • Return Filing Period (Month/Quarter)

   Then click Search.

4. Under GSTR-3B, click Prepare Online.

5. Enter outward supplies and tax liability

Report the applicable figures in Table 3.1, generally covering:

• Taxable outward supplies
• Zero-rated supplies
• Nil-rated/exempt supplies
• Inward supplies liable to RCM
• Non-GST outward supplies

Enter the taxable value and applicable IGST, CGST and SGST/UTGST.

6. Enter eligible ITC

Go to Table 4 – Eligible ITC and enter:

• ITC on import of goods
• ITC on import of services
• ITC on inward supplies liable to RCM
• Other eligible ITC
• ITC reversal, wherever applicable

The figures should be reconciled with GSTR-2B, books of account, purchase records and applicable GST provisions.

7. Check interest and late fee

If applicable, enter/pay:

• Interest under Section 50
• Late fee
• Any other applicable liability

The portal may calculate certain amounts automatically based on the return/payment information.

8. Check the tax liability

After entering the details, click Save and review the summary.

Check particularly:

Output tax liability – Eligible ITC = Net tax payable

Also verify the Electronic Liability Ledger and Electronic Credit/Cash Ledger.

9. Offset the liability

Click Proceed to Payment/Offset Liability.

Use available ITC in accordance with the applicable ITC utilisation rules, and pay the remaining liability through the Electronic Cash Ledger.

10. File the return

After offsetting the liability:

• Click Proceed to File
• Select the appropriate declaration
• File using DSC or EVC, as applicable
• Complete the filing

You should receive an ARN after successful filing.