GSTR-3B

Filing GSTR-3B is simple, fast and accurate with ClearTax GST Software

Basic of GSTR-3B

What is GSTR-3B?

GSTR-3B is a monthly self-declaration. All regular taxpayers need to file this return till March 2020. Points to Note:

You must file a separate GSTR-3B for each GSTIN you have
Tax liability of GSTR-3B must be paid by the last date of filing GSTR-3B for that month
GSTR-3B cannot be revised

Who should file GSTR-3B?

Every person who has registered for GST must file the return GSTR-3B including Nil returns.

However, the following registrants do not have to file GSTR-3B

Input Service Distributors & Composition Dealers
Suppliers of OIDAR
Non-resident taxable person

Guide to File GSTR-3B through ClearTax

Login to ClearTax GST and select the business for which you want to file your return. From the 'Returns' drop down menu, select GSTR-3B.

There are 2 ways to prepare your GSTR-3B through ClearTax:

1. Summary Mode 2. Invoice Import Mode

Summary Mode

Under the Summary Mode, you can directly input the values & ClearTax Assistant helps push the data to the Government Portal.

Follow these steps to submit & file GSTR-3B under the Summary mode.

Step 2: Import Data

Select the ‘Summary Mode’ . Under the ‘Import Data’ tab, click on ‘Enter Summary Data’ to enter the data.

Step 3: Input Values

Under the ‘Prepare GSTR-3B’ tab, click on ‘Edit’ to input the values manually.

Step 4: Upload to GSTN

Under the ‘Upload to GSTN’ tab, click on the ‘Upload to GSTN’ button to upload data on the Government Portal (with OTP). To upload the data on the Government Portal without OTP, click on the ‘ClearTax Assistant - Fill GSTR-3B’ button.

Step 5: Pay Tax, if due

Once the data is uploaded on the Government Portal, under the ‘Pay Tax’ tab check if any tax payment is due.

Step 6: Review Input

In case you want to review the set-off of input of credit against output tax liability, click on ‘Paid through ITC and Cash Details’ tab.

Step 7: File GSTR-3B

Now, click on the ‘File GSTR-3B’ tab to file your GSTR-3B. The Government Portal link will redirect you to the Government Portal where you can submit and file your GSTR-3B return. You can also file GSTR-3B using ClearTax Assistant. Just Login to ClearTax Assistant.

Invoice Import Mode

Under the Invoice Import Mode, you can import your Sales & Purchase Books which will auto-compute your GSTR-3B summary & ClearTax Assistant helps push the data to the Government Portal.

Follow these steps to submit & file GSTR-3B under the Invoice Import mode.

Select ‘Invoice Import Mode’ to prepare GSTR-3B by importing your Sales & Purchase books.

ClearTax provides the following options to import your Books :

Sales Books:

Purchase Books:

ClearTax Excel Template
Use your own excel Template

Step 3: Import Invoice

Upload your Books using the above-given templates. You can import your books using the ClearTax Template. Click on ‘Download ClearTax Template’ & ‘Upload Excel.

Step 4: Select the Return Period

Select the ‘Return Period’ then select ‘ClearTax Template’. Click on ‘Select file from Computer’ to upload the excel file.

Uploading may take some time. Upload time depends on the size of the file.

Step 5: Review errors

Once the file is uploaded it will show the invoices which have been Passed, Failed(Validation Errors) or the under Warnings. Click on the ‘Errors’ to view them.

Step 6: Rectify Errors

You can rectify the errors by clicking the boxes which show the errors. You can also download the failed invoices that are showing the errors, by clicking on the ‘Download rows with errors’ and rectify the errors.

Once the errors are rectified click on ‘Revalidate’. When all the invoices are imported successfully click on ‘View GSTIN dashboard’ to review the invoices.

Step 7: Edit & Add Invoices

Click on the ‘Sales Data’ or ‘Purchase Data’ tab to view & edit the imported invoices. You can also add new invoices by clicking on the ‘Add new invoice 'button.

Under the ‘Claim ITC’ tab, you can view all the ITC related details. Other ITC values can also be added if required.

You can now compute the GSTR-3B summary based on the imported Sales &

Purchase invoices. Click on the ‘Autofill Now’ button to auto-compute GSTR-3B. You can also edit the details by clicking on the ‘Edit’ button.

A new sub-rule (4) under rule 36 of the CGST Rules, 2017, stating that provisional credit can be hereafter claimed in the GSTR-3B only to the extent of 10%* of eligible ITC reflected in the GSTR-2A.

20% provisional ITC was applicable from 9th Oct 2019 till 31st Dec 2019 but the same is changed to 10% provisional ITC with effect from 1 Jan 2020.

Step 8: File GSTR-3B

Under the ‘Upload to GSTN’ tab ,click on the ‘Upload to GSTN’ button to upload data on the Government Portal (with OTP). To upload the data on the Government Portal without OTP, click on the ‘ClearTax Assistant - Fill GSTR-3B’ button.

Once the data is uploaded on the Government Portal, under the ‘Pay Tax’ tab check if any tax is due.

Step 9: Review input