Changes in GSTR – 3B filing

Changes have been made to the GSTR – 3B, a set of question are being asked to the taxpayer to select “Yer” or “No” based on that the relevant tables in GSTR – 3B will be populated. This is applicable for the taxpayers filing returns online.

The following are the questions asked


Please answer the following questions to enable us to show relevant sections

Indicates Mandatory Fields

A. Do you want to file Nil return?

Note:Nil return can be filed by you if you have not made any outward supply (commonly known as sale) AND have NOT received (commonly known as purchase) any goods/services AND do not have any tax liability.
B. Have you made any supply of goods/services (including nil rated, exempt and non-GST supplies) or received any supplies liable to reverse charge during this tax period? (Table 3.1) YesNO
C. Have you made any inter-state supplies to unregistered persons, composition taxable persons or UIN holders? (Table 3.2) YesNO
D. Do you have any claim/reversal of Input tax credit(ITC) on purchase of goods or receipt of services ? (Table 4) YesNO
E. Have you received any nil rated, exempt or non-GST supplies during this tax period? (Table 5) YesNO
F. Do you have any interest or late fee (including carry forward late-fee) liability? (Table 5.1) YesNO
G. Do you have any tax liability due to GST TRAN-1?(System-populated) (Table 6) YesNO

This is basically to ensure that the small time taxpayers do not get confused and make return filing simple. Also, the department wants to confirm from the taxpayers for the above questions and raise queries in future if required. Everyone one has to be careful while filing the returns.

The best suggest method is to have the Trail Balance ready on monthly and basis on that prepare the data for the GST returns, this will ensure that there will not be any mismatches between the GSTR – 3B data and the other monthly returns. This process will bring in a discipline to the taxpayers as well as to the professionals and assist in the filing of returns without any mistakes.

GST Tip – 407

As per Notification No 64/2017 – Central Tax, the late fee for per day for filing of GSTR – 3B is Rs 25 in case of return where the taxpayer has to pay tax and Rs 10 per day in cases where the taxpayer has to file Nil return.

GST Tip – 399

As per Notification No 56/2017 – Central Tax , GSTR – 3B has to be filed on monthly basis till 31st March 2018. GSTR – 3B has to be used for discharge  liability towards tax, interest, penalty, fees or any other amount payable under GST.

GST Tip – 380

In GSTR – 3 if there is a difference between the tax amounts filed in GSTR – 3B and with GSTR – 1 and GSTR – 2, the same can be adjusted in Part – B of GSTR – 3. If the tax liability is more, then the same has to be paid/discharged in case of excess credit, the same will be updated in the electronic credit ledger.

GST Tip – 372

As per Notification No. 50/2017 – Central Tax dated 24th Oct 2017, the late for the month of August and September has been waived off for all the taxpayers who have not filed GSTR – 3B by the due date.

GST Tip – 330

In GSTR – 3B, the tax implications on the credit notes, debit notes & purchases from unregistered dealers which are falling under RCM have to be reported and paid, in case of f the taxpayer has missed all these documents, they can upload the same in GSTR – 1 and GSTR – 2 and this will automatically get updated in the GSTR – 3 and the tax liability can be settled and be GST compliant.