Last day to submit GSTR-3B for August; Follow six simple steps for filing

The government has been extending the deadlines to file Goods and Service Tax (GST) returns for the month of July and August. 

As per the revised dates, today is the last day to submit GSTR-3B form. This will contain a summary of outward and inward supplies and you need to submit this before 20th of the succeeding month. 

Till Monday, only 6.9 lakh taxpayers have submitted the GSTR-3B form, as per The Indian Express report. 

Last week on Friday, Sushil Kumar Modi of Bhartiya Janta Party, Bihar Deputy Chief Minister, who headed the five-ministers panel meet, discussed the glitches of GST Network. That day, he said that 46 lakh taxpayers had filed GSTR-3B for the month of July and till Saturday, 3.05 lakh taxpayers filed the form for the month of August. 

Reportedly, as today is the deadline to submit the form, taxpayers are facing technical issues while logging in to the portal. 

@askGSTech When I try to submit Aug GSTR3B. It is saying tht july gstr3b pending.
July 3b status is submitted and i am unable to file it.

— Foot Choice (@ChoiceFoot) September 20, 2017

Have submitted gstr3b, but system not accepting its filing. What to do ?

— Ravish Agrawal (@RavishAgrawal5) September 19, 2017

#GSTN experiences new #snag, INVALID RETURN TYPE #GSTR 3B , 1https://t.co/ShG9g6Gyt4

— GST Income Tax Info (@GST_Incometax) September 16, 2017

GSTR 3B is a simple return form introduced by the CBEC for the month of July and August. You must file a separate GSTR 3B for each GSTIN you have.

Some portions of Part B of GSTR-3 will be automatically populated from GSTR 3B filed by you. If there is any discrepancy between the two you can correct your GSTR-3 later and deposit any taxes which are payable.

If you have still not filed, this is how you can do it:

Specify the Month and Year for which return is being filed

1. Provide GSTIN (you can use your provisional id as your GSTIN if you do not have a GSTIN)

2. Legal Name of the Registered Person 

3. Outward supplies and inward supplies on reverse charge i.e. Details where tax is payable by you: These details are further broken down into the following. For each of these you must provide, the total taxable value (total which has been invoiced). And then further break this up into IGST, CGST, SGST/UTGST and cess if any. 

4. Eligible ITC: This is the detail required for input tax credit. It must be provided separately for IGST, CGST, SGST, UTGST and Cess. Only total values have to be reported and invoice level information is not required.

5. Provide values of exempt, nil rated, and non-GST inward supplies:  Here you have to report any purchases made by you of goods or services, which are from a composition dealer, are exempt, nil rated or not covered by GST at all. This information must be broken down into inter-state and intra-state.

6. Payment of Tax: Under this section you have to report the final tax payable by you on taxable supplies made by you, which will match with 3rd point. The amount is separately reported under IGST, CGST, SGST and UTGST.