In this article we will learn how to fill GSTR 3B return with details. The data filled can be saved and submitted later, as submission options are not available yet. This return is introduced as a relaxation to all assesses for filling GST returns. This relaxation is only for two months July and august of year 2017. You don't have to file this return for any more months. The due date for filling is 20th of succeeding month. For July 20th August and for August 20th of Sept.  In this return you are required to submit summary of  outward supplies, inward supplies, Eligible Input tax credit (ITC) and taxes payable and paid. As  u all will be aware that for claiming  previous ITC available to us and ITC on stock we are required to file Trans1. Please keep in mind that even after filling this return you have file your regular GST returns i. e. GSTR 1, 2 and 3.

This is summaries  return so u don't have to enter invoice vise details. Just have to enter total value. Till now no excel utility has been introduced, but now only online filling is available. So we will learn  online filling as we have only 10 days to submit July return.

Let's start to fill online and understand the form so that we can verify it before submitting it. First login to your account. Go to Services menu click on Returns, Returns Dashboard then select month as "July "and click on search (blue color button). Your GSTIN details and 3 tabs will be displayed click on third tab GSTR 3B which shows due date of filling return.

   In this return there are tabs from 3 to 7
3 is for supplies made,
4 Is for eligible ITC ,
5 is for exempt, nil rated and non GST inward supplies,
6 is for payment of tax,
7. TDS / TCS credit.

Click on blue bar on every tab to fill the data. Tab 6 and 7 are currently off, but it may be because data in these two tabs will be auto-filled or may be GST official  are still working on it. You can also see important message there telling us to only save the data. Submit option will be available shortly, but you can save data and pay taxes.
In 3 there are two tabs 3. 1 for details of outward supplies and inward supplies liable to reverse charges.

Here value of taxable supplies has a formula. The formula is below
 (Value of Taxable supplies -_ value of invoices + value of debit notes - value of credit notes + value of advances received for which invoice have not been issued in the same month - value of advances against invoices.)

Under this there is '3a' for outward supplies other than zero rated, nil and exempted supplies. Here I have to enter 'CGST' and 'SGST' manually . You can see some columns are grey in color that is to avoid mistakes.Than '3b' for zero rated outward supplies, " 3c" for other nil rated and exempted supplies, "3d" for inward supplies liable to reverse charge , "3e" for non GST outward supplies, then click on the confirm button to confirm and save the details. Than go to next tab " 3.2." it is for interstate  supplies made to unregistered dealer, composition taxable person and UIN holders.  So you have to select place of supply and  enter here with " IGST " tax and other two type dealers details base on your sale. Under this tab  you need to mention supplies made to all these three persons separately. Then click on confirm tab.  Next is 4 eligible ITC , Under this there is " A " For ITC on import  of goods, on import of services, on inward supplies liable to reverse charge , on inward supplies from ISD and all other ITC. Please note data entered in this return should match to your regular returns later ,Than there is
 " B" for ITC reversed ,Than "C" for net ITC available.. This row " C "will be auto calculated based on your figures entered in A and B above. Then "D"is ineligible ITC,that is you get ITC but you are  not eligible to claim it as per GST rules. The figures entered here will not have impact on above three rows. Its like exempted ITC which your just have to show and it won't effect anywhere in the return. Now click on confirm and click on tab 5.
This tab is for value of exempt, nil rated and Non GST inward supplies. Here you can enter inward supplies from a composition dealer also.


Than next tab is "6" and "7". As told earlier this tabs are not available now. You can enter data in it later on,but you need to know that, Here you need to enter tax payable in separate rows that is" IGST, CGST, SGST and cess". There are some blocks marked grey for you to avoid mistakes.Tax paid through "TDS/ TCS" will be auto populated.
Than you have to submit this return with tick on the verification and return can be submitted through "EVC"and "DSC", for now we have to save the data entered, Click on save GSTR 3B.

 Click on below link to watch live demo of "GSTR 3B" online filling of return.