Filing GSTR-3B

GSTR-3B is a monthly return to be filed by every GST registered business. It contains the consolidated summary of outward supplies, inward supplies, and the ITC available.

Learn how to configure GST settings in Zoho Books here.

In this page…

Deadlines

The deadline for filing GSTR-3B for is the 20th of the following month. For example, you are filing your return for the month of November, then the last date will be 20th of December.

Exemptions

All businesses registered under GST should file GSTR-3B. However, the following types of businesses are exempted from filing GSTR-3B:

Enabling API Access

Enable API Access from the GST Portal before you start with the filing to connect your account in the GST portal to Zoho Books. In case you missed it:

Steps in Filing GSTR-3B

Mark the Previous Return as Filed:

Before you file your current return, it is necessary to confirm that you have filed your previous return. (This is not required if you are filing your return for July 2017). To mark the return as filed:

Update the ITC Reversed:

Now that you have marked your return as filed, you can proceed to file your return for the current month. Before you push the data to the GST portal, ensure that you have entered the ITC Reversed in the GSTR-3B summary. To enter the amount:

ITC-reversed

Push Transactions to GSTN:

Before you push your data to the GSTN, please note that it is mandatory to answer few filing related questions in the GST Portal (this is applicable only from the month of November 2017). So, ensure that you answer the questions and push your data to the GST portal.

gst-questions

Once you have answered them, go to Zoho Books and push your data. This action can be done multiple times based on the updates in your transaction (For example, you update your transactions weekly to the GST Portal, you can push transactions every week based on your organization’s preferences). To push your data,

push-3b

Your data will now be pushed from Zoho Books to the GST Portal to make your filing process simpler.

Payment of Taxes

The next step is to save and preview your data in the GST Portal and proceed with the payment of your taxes. Payment of taxes is a four step process:

Step 1: View Tax Liability

Proceed to Payment

The available cash balances and ITC will be auto-filled in the offset liability box. You can manually update the available ITC amount in case of any changes.

Step 2: Generate Challan

If your liability is greater than the available ITC and Utilisable Cash Balance, you can view balance amount to be paid in cash in the Additional Cash Required column and pay the deficit amount by creating a challan.

Create challan

Once you generate the challan, you will be able to use these details to make your tax payment.

Step 3: Tax Payment

You can choose to make your tax payment directly through Zoho Books or in the GST portal.

Make payment directly from Zoho Books

If you have a current account in ICICI Bank, you will be able to integrate it with Zoho Books to make direct payments. Here’s how:

Pay via ICICI

(or)

Directly go to GST Filing > GST Payments and click Pay via ICICI Bank to make their payment.

Pay via ICICI

Insight: The CPIN is a unique 14-digit number issued while generating the challan. It is valid as long as the challan is valid (15 days after generation).

Make Payment

The payment will be initiated from Zoho Books and the status of the transaction will be In-progress. Once the payment has been made, the status will be Cleared and it will automatically be recorded in Zoho Books.

You can view the taxes you’ve paid earlier by clicking View recent payments at the bottom of the page or by going to the GST Payments tab.

Payment Cleared

Make payment in the GST portal

If you would like to make payment in the GST Portal, you will be able to do it right after you’ve generated your challan. To make the payment:

Step 4: Offset Tax Liability

Once you’ve made the payment, you will have to offset your tax liability to pay off the liabilities or to claim credit. To do this:

Credit to Ledger

If you had paid your taxes directly from Zoho Books, here’s how you can navigate to Section 6.1 in the GST Portal.

Record the Tax Paid in Zoho Books

Once you’ve paid your taxes and cleared all your liabilities in your GST portal, you will have to record the cash flow in Zoho Books. When you have marked the return as filed, a journal will be created automatically for offsetting the ITC.

Once you have filed your returns:

Record GST payment details in Zoho Books

After making the payment in the GST portal, you will have to record it in Zoho Books.

Note: If you have made the payment directly from Zoho Books via ICICI Bank, this will be recorded automatically.

Record Payment Made

(or)

record-payment

Record a manual Journal for converting the previous month’s Reverse Charge to the current month’s ITC.

To record the Journal:

itc-rc

File the Return

Once you’ve paid your taxes and cleared all your liabilities, you can file your GSTR-3B.

Once you’ve completed the above steps,

mark-filed

Sections under GSTR-3B

Before we move to the sections, please note that the sections be visible only if you answer the 7 filing related questions. Based on your answer the sections will be visible.

3.1 Details of Outward Supplies and inward supplies liable to reverse charge

The table contains the total taxable value and the corresponding tax split-up for outward supplies, segregated based on the type of supply.

Enable GST Settings

a) Outward taxable supplies (other than zero rated, nil rated and exempted) - This contains tax split-up of sales transaction for goods and services that aren’t zero rated, nil rated or tax exempted.

b) Outward taxable supplies (zero rated) - This contains the tax split-up of sales transaction for goods and services with zero tax rate.

c) Other outward supplies (nil rated, exempted) - This contains the tax split-up of sales transaction for goods and services that are nil rated and/or exempted.

d) Inward supplies (liable to reverse charge) - This contains the tax split-up of sales transaction for goods and services for which you are liable to pay reverse charge.

e) Non-GST outward supplies - This contains the tax split-up of sales transaction for goods and services that do not come under the purview of GST.

3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders

While table 3.1 contains the details of the total taxable value and the corresponding tax split-up for the outward supplies, table 3.2 contains the details of the inter-state supplies made to different types of businesses like:

Enable GST Settings

4. Eligible ITC

Table 4 contains the details of the input tax credit, broken down separately based IGST, CGST, SGST/UTGST, and Cess.

A) ITC available (whether in full or part) - This contains the ITC available to you through,

B) ITC Reversed - This section contains the details of capital goods/services that have been utilised for non-business purposes. You can only claim ITC on taxable goods and services by selling them or for business purposes.

C) Net ITC - This section is calculated by subtracting the reversed ITC (B) from the available ITC (A).

D) Ineligible ITC - This should contain the ITC which is not available to you.

Enable GST Settings

5. Values of exempt, nil-rated and non-GST inward supplies

This table contains the taxable amount of purchases made to a composition dealer, purchases made for exempted, nil rated or non-GST supplies.

Enable GST Settings

6. Payment for Tax

This table contains the details of the GST you owe to the government. It captures the overall tax amounts paid for CGST, SGST, IGST, and cess. It include the overall tax payable, tax paid through ITC (by offsetting the amount paid on inputs as tax), tax paid with respect to TDS/TCS credits, and tax/cess that was paid in cash (this also includes those amounts paid as interest and late fee).

Enable GST Settings

Note: Please make sure you associate the right ITC corresponding to the type of tax.

You can also provide access to your accountant or the users in your organization to file your GST Returns. Learn how.

Related:
File your GSTR-1
Reconcile your GSTR-2

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