GSTR-3B Online Filing in the GSTN portal
An explanation on how to file GSTR-3B online
Hello Everyone, in our earlier post we have seen the Online preparation and submission of GSTR-3B and Challan creation and E-payment for GSTR-3B.
In this post, we will explain the various steps for the online filing of GSTR-3B.
Step 1: You should first login to the GSTN portal and finish the above-mentioned steps, then click on “PROCEED TO FILE” under the “6.1 Payment of Tax” tile.
Step-2: You can then mark the checkbox displayed for the declaration.
Step-3: Then you can see the Authorised Signatory from the drop-down list, select your authorized signatory.
Step-4: Later you can click on FILE GSTR-3B WITH DSC or else FILE GSTR-3B WITH EVC.
If you chose to FILE GSTR-3B WITH DSC:
You can click on “PROCEED”.
- Choose the certificate and click on “SIGN”.
If you had chosen to FILE GSTR-3B WITH EVC:
Firstly enter the OTP sent to the email and mobile number of the Authorized Signatory registered at the GST Portal and click the “VERIFY”.
Step 5: Click “OK” in the confirmation displayed.
Step 6: Then it displays your status as “filed” in Form GSTR-3B.
Utilization of IGST Credit while filing Form GSTR-3B
- Taxpayers filing Form GSTR 3B will have to utilize IGST credit towards payment of Integrated tax. Then the IGST credit remaining, will have to be utilised towards the payment of Central tax and State tax or Union territory tax, in any order.
- This can be done provided that the input tax credit on account of Central tax, State tax or Union territory tax shall be utilised towards payment of Integrated tax,Central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of Integrated tax has first been utilised fully.
Summary
Step-by-step guide on how to file GST Return-3B
Step 1: Log in to the GSTN portal
Step 2: The summary of each section has to be verified. If any changes are to be made, select the section and change the details.
Step 3: ext, create challan if underpayment else adjust the tax payable and continue to file.
Step 4: Mark the checkbox for the declaration & select the Authorised signatory from the drop-down list
Step 5: Click on file GSTR -3b with DSC or with EVC
Step 5.1: If file with DSC, read the DSC through embrigde exe
Step 5.2: If file with EVC, enter the verification code received
Step 6: Click “OK” in the confirmation displayed. Record the ARN displayed.
Step 7: Filing status is displayed as “filed”.
We have come to the end of this post on the online filing of GSTR-3B in the GSTN portal. Let us know about your views and opinions in the comment section below.
