Hello and welcome the post on GSTR 3B online filing procedure using Saral GST. Here, we will be discussing the four steps while filing GSTR 3B.
You can either go ahead and read the post or watch the videos in which we have shown how to do the processes.
- Step – 1: Entry / Import of Transaction
- Step – 2: Tax Adjustment and Payment
- Step – 3: Json File creation and upload
- Step – 4: Submission and Filing of GSTR-3B
Now, we will be discussing the first part of GSTR 3B online filing procedure i.e, Entry/Import of transaction.
Entry/Import of Transaction:
GSTR 3B is the consolidated information filing required to be filed by the assessee up to the month of March 2018.
Data can be either entered in the screen or be got from the GSTR forms (GSTR 1 and GSTR 2) provided the details are entered in these forms.
To enter the details goto GSTR 3B and select on “Outward Supplies and Inward reverse charge”.
Here, enter the respective details i.e consolidated taxable value for the respective month under the respective nature of supply and the tax applicable to the transaction.
If the GSTR1 and GSTR2 form are already entered, just click on Get Data button. The required data will be fetched from the respective forms.
Verify the data and save the information.
Next, if any Interstate Supply w.r.t Unregistered Dealer, Composition dealers or UIN holders are mentioned the above screen, the details of those transactions have to be mentioned under Interstate Supply.
Data can be entered directly or click on Get Data Button to fetch the information from GSTR1 and GSTR2.
After entering or fetching data, view the Input Tax Credit (ITC) eligibility under Eligible ITC. Here, depending on the entries made in the previous screen, the data will be shown.
If any ITC information is not fetched, the information can be manually entered or click on Get Data and save the information.
An option is given to Adjust the RCM amount with the Tax to be paid. Enable the option “Adjust RCM in payment of tax” to do the adjustment.
In case of any purchase of Exempt, Nil Rated or Non-GST Supplies, the details have to be entered under Inward Supply (Nil rate, Exempt, Non-GST). If data is already available in GSTR2, click on Get Data to fetch the details and save the information.
After the details are entered, click on Payment of Tax to the tax payable details. Here, click on Get Data to fetch the tax details from the earlier screen. Then click on Get ITC/Cash Balance to get the balance details from Credit ledger and cash ledger of GST portal.
After importing the details, click on Auto Adjust to adjust the tax credit and tax to be paid, automatically.
If adjust of RCM is enabled in “Eligible ITC” screen, then the RCM amount will be adjusted against tax amount or else the same will be shown as payable.
The Adjust of Tax Payable with the available ITC will be made according to the Adjustment rule of GST-ITC which is as given below. CGST Credit will not set off against SGST and vice-versa.
If any TDS/TCS credit is available then the details have to be entered under TDS/TCS Credit or click on Get Data to fetch the details from GSTR 1 form.
This credit will be auto adjusted with the respective tax in the Payment of Tax window.
Tax Adjustment and Payment:
After the tax adjustments are done, the remaining tax payable shown under Tax/Cess paid in Cash has to be paid. Click on Pay Tax which will port the tax details to the tax payment screen. Here select the type of payment and click on Upload.
On click of upload, the data will be auto uploaded to the challan creation window of GST portal. Verify the details and click on GENERATE CHALLAN. Pay the challan and note the reference number generated after payment.
The reference number and reference data after payment have to be entered against the respectively paid challan in the Port tax payment screen and save the information.
Json File creation and upload:
After all the above mentioned steps, the data is now ready to be uploaded to GSTN. Click on Create Json to create the Json file.
After the Json file is created, upload the same to GSTN by clicking on Upload.
The data will be auto uploaded to GSTN. Next, the taxpayer has to verify the data uploaded that is shown on the screen of the GSTR 3B.
Submission and Filing of GSTR3B:
After the data is verified, select the declaration and submit GSRT3B. After submission data will not be allowed for modification.
Now file GSTR 3B using the registered DSC at the portal or the EVC sent the Aadhar to register mobile number of the responsible person.
That’s it this comes to the end of our post on GSTR 3B online filing procedure. If you have any questions or comments, ask them below.
Related to GSTR-3B