As you are aware that GSTR-3B return, has been made available to taxpayers on GST Portal for filing, from 5thof August, 2017. Last date for filing of GSTR-3B return for the month of July, 2017, is 20th August and for the month of August, 2017, is 20th September, 2017.
For most of the business owners who are under GST regime and who got registered newly under GST it will be a first return to be filed.
No need to fill GSTR-1 which will be due by September 2017 only. Just you need to fill needed details in GSTR3B form.
But transitional ITC cannot be claimed in GSTR-3B, says that “The legal provisions don’t allow claiming transitional credit through Form GSTR-3B, they have to claim through Transition Forms”; Further explains that any revision in said Return must be routed through Forms GSTR-1, GSTR-2 and GSTR-3; While no refund can be claimed under Form GSTR-3B, excess ITC can be carried forward to subsequent months for setting off liability; Where there are no inward or outward supplies during July & August, ‘Nil’ return must be filed; Composition scheme dealers shall file Form GSTR-4 in the month of October, while e-commerce operators supplying own goods & services will require to file Form GSTR-3B, but in other cases, they will deduct TCS and file Form GSTR-8 which is yet to be notified
You need to enter all details of outward supplies in 3.1, and if any inter-state need to categorize in 3.2. If you have any ITC credit need to mention all details.
You need to mention to Unregistered persons ( Inter-State) ,Supply to composite Tax person, Supply made to UIN holders with break-up
After filling all details you need to make payment from Services > Payments > Create Challen
In this it will appear like this
If you choose to make Net banking payment you should have user id and password of the Net banking with following banks:
Only after making needed Tax payment Submit window will get highlighted in GSTR3B. Deadline is 20/08/2017. Don’t wait till last minute.
Kindly note even if the supply is nil and there is no tax liability in GST you should file Nil return or else it will attract penalty.
In case of Nil return just goto each tab and enter 0.00 and save it will get high lighted and allow you to file Nil return with payment.