GSTR 3b Return Filing Process | gst return filing gstr 3b скачать в хорошем качестве

GSTR 3b Return Filing Process | gst return filing gstr 3b

Excel To Tally Prime Import A to Z Data :-    • Excel To Tally Import   Tally Prime Course for beginners :-    • Tally Prime   GST Related Notification Link :- 1. :- https://whatsapp.com/channel/0029VaAT... 2. :- https://t.me/professionalprime GSTR 3b Return Filing Process | GSTR 3b Quarterly Return | GSTR 3b Monthly Return GSTR-3B is a summary return that every GST-registered taxpayer must file monthly or quarterly (depending on the scheme). It summarizes: • Outward supplies (sales) • Inward supplies (purchases) • Input Tax Credit (ITC) • Tax liability and payment Who Has to File GSTR-3B Type of Taxpayer Filing Frequency Regular taxpayer Monthly QRMP Scheme taxpayer Quarterly (but tax is paid monthly) Step-by-Step Process Step 1: Log in to GST Portal 🔗 Visit https://www.gst.gov.in ➡️ Enter your Username + Password + Captcha Step 2: Go to ‘Return Dashboard’ • Click “Services → Returns → Returns Dashboard” • Select: o Financial Year o Return Filing Period (Month/Quarter) • Click “SEARCH” Step 3: Open GSTR-3B Click on “Prepare Online” under GSTR-3B. Step 4: Fill in the Details (A) Outward Supplies (Sales) – Table 3.1 Section Description Example (a) Outward taxable supplies (other than zero-rated, nil-rated, exempt) Regular B2B & B2C sales ₹10,00,000 (b) Outward taxable supplies (zero-rated) Exports/SEZ ₹1,00,000 (c) Other outward supplies (nil/exempt) Nil rated/exempt ₹50,000 (d) Inward supplies liable to reverse charge RCM purchases ₹20,000 (e) Non-GST outward supplies Petroleum, etc. ₹5,000 (B) Eligible ITC – Table 4 Particular Example Inputs ₹50,000 Capital goods ₹10,000 Input services ₹40,000 ITC on RCM (to be claimed) ₹5,000 Less: ITC Reversal (Rule 42/43, etc.) ₹2,000 Net ITC ₹1,03,000 (C) Reverse Charge Liability • Enter taxable value and tax for inward supplies under RCM. • Pay this tax in cash and claim ITC next month. (D) Interest & Late Fees (if applicable) If you file late: • Interest: 18% per annum • Late Fee: ₹50 per day (₹25 CGST + ₹25 SGST) For Nil return → ₹20/day (₹10 + ₹10) Step 5: Payment of Tax 1. System auto-calculates liability. 2. Use ITC from Electronic Credit Ledger for set-off. 3. Pay remaining amount in cash using Electronic Cash Ledger. Step 6: Preview & Submit ✅ Click “Preview Draft GSTR-3B” Check all details → then Submit Step 7: File Return After submission: • Click “File GSTR-3B with DSC” or “File with EVC” • After filing, ARN (Acknowledgement Reference Number) will be generated. Step 8: Download Filed Return You can download the filed summary for your records: Dashboard → View Filed Returns → GSTR-3B → Download PDF/Excel 🧾 Example Suppose your sales and purchase details are: Particular Amount (₹) Outward Taxable Sales 10,00,000 GST @18% 1,80,000 Input Tax Credit Available 1,20,000 Tax Payable in Cash 60,000 You’ll use ₹1,20,000 ITC and pay ₹60,000 from cash ledger. 📅 Due Dates Taxpayer Type Periodicity Due Date Monthly Every month 20th of next month QRMP (Quarterly) Every quarter 22nd or 24th (depending on state) GSTR 3b Return Filing Process gst return filing gst returns filing how to file gstr 3b 3b return kaise bhare 3b return gst in hindi 3b return filing kaise kare how to file gstr 3b monthly return 3b gst return filing how to file gstr 3b return online GSTR 3b Quarterly Return GSTR 3b Monthly Return gst 3b return kaise bhare how to file gst3b return online how to file gstr 3b return