GSTR 3B online filing is easy process provided you have all the details for supply of goods/services. In this article I have explained how to file GSTR 3B online in easy steps.
Steps to file Gstr-3B return online
GSTR- 3B is simple and easy to file but just be careful where the amount is to be entered.
Step 1 – GO to GST portal (www.gst.gov.in)
Step 2 – Login with correct credentials.
Step 3 – Go to ‘Services’ > ‘Returns’ > ‘Returns Dashboard’.
This would display the below page. Select both ‘Financial Year’ & ‘Return Filing Period’ for which month & year the return is to be filed from the drop-down list. Click on ‘SEARCH’ button.
Step 4 – On ‘Monthly Return GSTR-3B’ tab, click the ‘PREPARE ONLINE’ button.
Step 5 – Answer the questions, the click on ‘NEXT’.
For ‘Nil’ return, select yes in first question.
In other cases, answer all questions as ‘Yes/No’. Accordingly, the respective tables/fields shall be available.
Step 6 – Enter aggregate values in the required tab displayed as may be applicable.
One or more of the following information is required to be entered in the tab while filing GSTR-3B return:
- Details of outward supplies and inward supplies liable to reverse charge with taxes will be displayed.
- Details of inter-State supplies made to unregistered persons, composition taxable persons, entered above is to be entered according to the place of supply.
- Details of eligible input tax credit can be claimed, input tax credit reversed and ineligible input tax credits, input tax on reverse charge can also be claimed in this
- Information pertaining of exempt, Nil and Non-GST inward supplies as either intra-state or inter-state supply to be entered.
- Interest and Late fee under each tax head -IGST, CGST, SGST/UTGST and Cess. The late fee is auto computed .
Step 7 – Taxpayer can click on ‘ADD’ or ‘DELETE’ to make any modifications in the respective tab. Once data is entered in tab, click ‘CONFIRM’.
Click the ‘SAVE GSTR-3B’ button at the bottom after all details are added.
Data can be saved by clicking on ‘SAVE GSTR3B’ button on the GSTR-3B main page to save the data entered at any point and later be edited for changes. A pop up is displayed on the top of the page confirming that data entered is saved.
Step 8 – Once all the details are saved, ‘SUBMIT’ button at the bottom of the page is enabled for use . Click on ‘SUBMIT’ button to submit GSTR-3B return.
A success pop up is displayed at the top. Once submitted, the entered data is freezed. No changes in any fields/data is made available after this.
GSRT- 3B will be changed to ‘Submitted’.
GSTR 3B Nil Return Through SMS
Now you can file GSTR 3B Nil return through SMS. It means if you have zero turnover in any return period, you can simple give an SMS for NIL GSTR 3B return.
Rule 67A of CGST Rules 2017 ( Amended through Notification No. 79
/2020 – Central Tax dated 15th October 2020) provide for SMS return and its rules of filing NIL returns, the FORM GSTR 3B, through SMS facility
A registered taxpayer who is required to file NIL
The details send by him through SMS will be verified by OTP in his registered mobile number.
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