FAQs > Form GSTR-3B
1. What is Form GSTR-3B?
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every tax period.
2. Who needs to file Form GSTR-3B?
All normal taxpayers and casual taxpayers are required to file Form GSTR-3B.
3. Where can I file Form GSTR-3B?
Form GSTR-3B can be filed from the returns section of the GST Portal. In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, Form GSTR-3B, (if applicable), in the given period will be displayed.
4. By when do I need to file Form GSTR-3B?
For monthly filers, due date for filing of Form GSTR-3B is 20th day of the month following the month (tax period) for which the return pertains .
For quarterly filers, due date for filing of Form GSTR-3B, as notified for different States/UTs, is 22nd and 24th day of the month following the quarter for which the return pertains.
However, due date for filing of Form GSTR-3B can be extended by Government through notification.
5. Is filing of Form GSTR-3B mandatory even if there is no business in the particular tax period?
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business in that particular tax period.
6. What values gets auto-populated from Form GSTR-1 & GSTR-2B to Form GSTR-3B?
The Form GSTR-3B is auto-populated on the basis of values declared by respective supplier’s in their Form GSTR-1 and the system generated Form GSTR-2B. The table-wise details of auto-population are as follows:
| GSTR-3B table | GSTR-2B table | GSTR-1/1A table | Reference |
| 3.1(a) | NA | 4A, 4B, 4C, 5A, 5B, 6 C, 7A_1, 7B_1, 9A, 9B, 9C, 10 A, 10 B, 11_ I _A1, 11_ I _A2, 11_ I _B1, 11_I_B2, 11_II | This is auto-populated from FORM GSTR-1/1A. Positive values shall be reported in respective tables. Negative values, if any, shall not be considered in the table and system will provide the value as zero. Negative values may arise in these tables due to credit notes and downward amendment of outward supplies. |
| 6A, 6B, 9A, 9B, 9C | |||
| 3.1(b) | 8 (Columns 2 and 3) | ||
| 3.1(c) | |||
| 3.1(e) | 8 (Column 4) | ||
| 3.2 Details of Outward supplies | 5A, 7B_1, 9A, 9B, 9C, 10B, 11_ I _A2, 11_I_B2, 11_II | ||
| 3.1(d) Inward supplies liable to reverse charge | 3 Part A Section III 4 Part A Section III | NA | This is auto-populated from FORM GSTR-2B. Positive values shall be reported in respective table. Positive values get auto populated. However, if GSTR-2B value is in Negative, then system auto-populates zero in GSTR-3B. |
| 4A ( 1) | Table 3 Part A Section IV | NA | System will auto-populate on net basis (i.e., values can be positive or negative, as the case may be). |
| 4A (3) ITC Available – Inward supplies liable to reverse charge (other than 1 & 2 above) | (a) Table 3 Part A Section III (b) Table 3 Part B Section I–[B2B–Credit notes (Reverse charge)+B2B–Credit notes(Reverse charge) (Amendment)] (c) Table 4 Part B Section I– [B2B–Credit notes (Reverse charge) + B2B–Credit notes (Reverse charge) (Amendment)]
4A(3) = (a) – (b) – (c) | NA | System will auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
Note: Above sections covers Invoices, Debit notes and Credit notes on net basis. |
| 4A (4) ITC Available – Inward Supplies from ISD | (a) Table 3 Part A Section II (b) Table 3 Part B Section I– [ISD–Credit notes + ISD –Credit notes (Amendment)] (c) Table 4 Part B Section I – [ISD–Credit notes + ISD–Credit notes (Amendment)]
4A(4) = (a) – (b) – (c) | NA | System shall auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
Note: Above sections covers Invoices and Credit notes on net basis. |
| 4A (5) ITC Available – All other ITC - Supplies from registered persons other than reverse charge | (a) Table 3 Part A Section I (b) Table 3 Part B Section I – [B2B– Credit notes+ B2B–Credit notes (Amendment)] (c) Table 4 Part B Section I –[B2B–Credit notes + B2B–Credit notes (Amendment)]
4A(5) = (a) – (b) – (c) | NA | System shall auto-populate on net basis (i.e., values can be positive or negative, as the case may be).
Note: Above sections covers Invoices, Debit notes and Credit notes on net basis. |
| 4D ( 2) Ineligible ITC under section 16(4) & ITC restricted due to PoS rules | (a) Table 4 Part A Section I, (b) Table 4 Part A Section II (c) Table 4 Part A Section III | NA | This is auto-populated from FORM GSTR-2B. This covers the following: Invoices and Debit Notes (including amendment) on which ITC is not available (Due to Section 16(4) Rule and POS is in supplier’s state) will be auto-populated in table 4D(2) of GSTR-3B. |
Note: In case GSTR-2B table has negative value, then accordingly ITC tables 4A(1), 4A(3), 4A(4) and 4A(5) and 4D(2) shall be auto populated with negative values.
7. Can I edit the values auto-populated from Forms GSTR-1/1A & GSTR-2B in Form GSTR-3B?
Yes, as of now, the auto-populated values in GSTR-3B are kept editable. However, the tile with the edited field will be highlighted in RED, and a warning message will be displayed in case the values are edited in the following manner:
-Table 3.1 (a,b,c,d,e ), 4B & 3.2 – if edited downwards
-Table 4A – if edited upwards
The System will provide both auto-populated values and edited values on hovering the mouse over the box.
8. Whether the details auto-populated from Form GSTR-1/1A and GSTR-2B is available in a downloadable format?
Yes, the system-generated summary with the details of values auto-populated from Form GSTR-1 and GSTR-2B, along with a detailed breakup, is made available in PDF format. You can download this system generated summary of GSTR-3B in pdf format by clicking the System Generated GSTR-3B button available at the bottom of the GSTR-3B page
9. What is Zero filing?
Zero filing is the process where taxpayer files Form GSTR-3B return with all liabilities set to zero or negative, despite the presence of pre-filled data or no data at all. This involves:
1. Manually editing all relevant fields in the pre-filled Form GSTR-3B to zero or negative values except ITC because it cannot be negative.
2. Offsetting any Form GSTR-3B liabilities.
3. Filing the Form GSTR-3B return using EVC (Electronic Verification Code) or DSC (Digital Signature Certificate).
Zero filing is typically filed when the taxpayer wishes to report zero or negative liabilities, regardless of any late fees, interest, or positive Input Tax Credit (ITC) that may be present.
Filing Nil Form GSTR-3B
1. What is Form GSTR-3B Nil Return and when it can be filed?
Form GSTR-3B can be filed as nil return when there are no transactions as well as liability to be reported and paid in that return for that particular tax period. Nil return can be filed by you if you have not made any outward supply and have not received any Goods/Services and do not have any tax liability.
For example, if your answer any of below questions is in affirmative, your return will not be a nil return.
1. Have you made any supply of goods/services (including nil rated, exempt and non-GST supplies) or received any supplies liable to reverse charge during this tax period?
2. Have you made any inter-state supplies to unregistered persons, composition taxable persons or UIN holders?
3. Do you have any claim/reversal of Input tax credit (ITC) on purchase of goods or receipt of services?
4. Have you received any nil rated, exempt or non-GST supplies during this tax period?
5. Do you have any interest or late fee (including carry forward late-fee) liability to be paid?
6. Do you have any tax liability due to Form GST TRAN-1?
7. Any other liability which is liable to be paid by you while filing your return?
2. What are the conditions required for NIL filing?
The questionnaire page is hidden by default if any of the below mentioned conditions are not satisfied. By default, Is nil return will be marked as No and if conditions are satisfied then Is Nil will be marked as yes which can be changed to no.
After that taxpayer able to file Nil Return by clicking on Yes button.
A Nil return can only be filed if all the following conditions are satisfied:
1. No data is auto-populated from Form GSTR-1 or IFF (applicable only if Form GSTR-1 was filed as a Nil return).
2. No data is auto-populated from Form GSTR-2B (which indicates no Form GSTR-2B was generated for the period).
3. No manual entries have been made by the taxpayer.
4. There is no outstanding interest or late fee liability.
If any of these conditions is not fulfilled, the taxpayer cannot select the Nil File option.
For example:
• A Taxpayer has filed Form GSTR-1 using is Nil filing checkbox for Feb. 24 return period.
• There was no interest and late fees liability for this return period.
• No manual entry made by the taxpayer.
• Form GSTR-2B not generated due to any technical reason or user is filing before cut-off date hence no auto-population happened.
Here all conditions satisfy, taxpayer can file Nil form for Form GSTR 3B.
3. Will I be able to file NIL GSTR-3B, in case the interest is auto-drafted by system in previous period?
No, Nil Form GSTR-3B cannot be filed if you have system calculated interest present for the current return period and the Nil filing option would be disabled.
System generated GSTR-3B
1. When will the system generated GSTR-3B be generated?
System generated Form GSTR-3B will be generated and will be available on their GSTR-3B dashboard page on the basis of Form GSTR-1 or Form GSTR-2B (monthly or quarterly frequency), after Form GSTR-1/1A has been filed by taxpayer and/or Form GSTR-2B has been generated.
Note: Values that are auto-drafted in the system generated GSTR-3B from Forms GSTR-1/1A and GSTR-2B and previous period GSTR-3B should are not final and are editable by the taxpayer.
2. What is the significance of system generated Form GSTR-3B?
System Generated GSTR-3B has been provided to taxpayers for:
Assistance in filing Form GSTR-3B.
Minimizing errors and mismatch in return filing.
Improving overall compliance.
Assistance in long-term reconciliation of Forms GSTR-1/1A and GSTR-2B with Form GSTR-3B.
3. Which details of Form GSTR-3B are generated by GST Portal in “SYSTEM GENERATED GSTR-3B" PDF based on filed Form GSTR-1/1A?
Following details in tables 3.1 and 3.2 of Form GSTR-3B are generated by GST Portal, based on Form GSTR-1/1A filed by the respective taxpayer:
Table in Form GSTR-3B | Table in Form GSTR-1/1A | |
Table Number | Table Description | |
Table 3.1 (a) of GSTR-3B | 4A | Taxable outward supplies made to registered persons (other than zero rated supplies) |
4B | Outward supplies made to registered persons attracting tax on reverse charge | |
4C | Taxable outward supplies made through e-commerce operator attracting TCS | |
5 | Taxable outward inter-state supplies made to un-registered persons (where invoice value is more than Rs. 2.5 lakhs) | |
5B | Taxable outward inter-state supplies made through e-commerce operator attracting TCS (where invoice value is more than Rs. 2.5 lakhs) | |
6C | Deemed exports | |
7A | Taxable outward intra-state supplies made to un-registered persons | |
7B | Taxable outward inter-state supplies made to un-registered persons (where invoice value is upto Rs. 2.5 lakhs) | |
9A | Amendments made to invoices declared in previous tax periods in Tables-4, 5 and 6C. | |
9B | Credit/Debit Notes pertaining to invoices declared in Tables-4, 5, 6C and 15. | |
9C | Amendments to Credit/Debit Notes pertaining to invoices declared in Tables-4, 5, 6C and 15. | |
15 | Taxable supplies made to SEZ unit or SEZ developer through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Registered. | |
15 | Taxable supplies made to SEZ unit or SEZ developer through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Registered | |
15A(I) | Amendments to taxable supplies made to SEZ unit or SEZ developer through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Registered | |
15A(I) | Advance amount received in the tax period - Inter-statemendments to taxable supplies made to SEZ unit or SEZ developer through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Registered | |
Table 3.1 (b) of GSTR-3B | 6A | Exports |
6B | Supplies made to SEZ unit or SEZ developer | |
9A | Amendments made to invoices declared in previous tax periods in Table-6A, 6B | |
9B | Credit/Debit Notes pertaining to invoices declared in Table-6A,6B | |
9C | Amendments to Credit/Debit Notes pertaining to invoices declared in Tables-6A and 6B | |
| 15 | Taxable supplies made to SEZ unit or SEZ developer through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Registered | |
| 15 | Taxable supplies made to SEZ unit or SEZ developer through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Registered | |
| 15A(I) | Amendments to taxable supplies made to SEZ unit or SEZ developer through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Registered | |
15A(I) | Amendments to taxable supplies made to SEZ unit or SEZ developer through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Registered | |
Table 3.1 (c) of GSTR-3B | 8 | Nil rated and exempted supplies (columns 2 and 3) |
Table 3.1 (e) of GSTR-3B | 8 | Non-GST outward supplies (column 4) |
| Table 3.1.1(i) of GSTR-3B | 15 | Taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Registered |
| 15 | Taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Unregistered | |
| 15 | Taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Registered | |
| 15(I) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) – Registered to Registered | |
| 15(I) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) – Unregistered to Registered | |
| 15(II) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) – Registered to Unregistered | |
| 15(II) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) – Unregistered to Unregistered | |
| Table 3.1.1(Ii) of GSTR-3B | 14(b) | Supplies made through ECO - Liable to pay tax u/s 9(5) |
| 14A(b) | Amended Supplies made through ECO - Liable to pay tax u/s 9(5) | |
Table 3.2 (Supplies made to Unregistered persons) | 5 | Taxable outward inter-state supplies made to un-registered persons (where invoice value is more than Rs. 2.5 lakhs) |
7B | Taxable outward inter-state supplies made to un-registered persons (where invoice value is upto Rs. 2.5 lakhs) | |
9A | Amendments made to invoices declared in previous tax periods in Table-5A | |
9B | Credit/Debit Notes pertaining to invoices declared in Table-5A | |
9C | Amendments to Credit/Debit Notes pertaining to Credit/Debit notes declared in Table-9B | |
10B | Amendment to taxable outward inter-state supplies made to un-registered persons declared in Table-7 in previous tax periods | |
11_I_A2 | Advance amount received in the tax period - Inter-state | |
11_I_B2 | Advance amount received in earlier tax period and adjusted against supplies being shown in this tax period - Inter-state | |
11_II | Amendments to information regarding advances in previous tax periods and amendments to information regarding adjustment against supplies | |
| 15 | Taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Unregistered | |
| 15 | Taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Unregistered | |
| 15A(II) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Unregistered | |
| 15A(II) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Unregistered | |
Note: All inter-state advances declared in Table 11 of Form GSTR-1/1A are being reflected here, irrespective of the fact whether these are received from registered or unregistered person. | ||
Table 3.2 (Supplies made to Composition taxable persons) | 4A | Taxable outward supplies made to registered persons |
4C | Taxable outward supplies made to registered persons through E Commerce Operator attracting TCS | |
9A | Amendments made to invoices declared in previous tax periods in Table-4A, 4C | |
9B | Credit/Debit Notes pertaining to invoices declared in Table-4A,4C | |
9C | Amendments to Credit/Debit Notes pertaining to invoices declared in Table-9B | |
| 15 | Taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Unregistered | |
| 15 | Taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Unregistered | |
| 15(I) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Unregistered | |
| 15(I) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Unregistered | |
Table 3.2 (Supplies made to UIN holders) | 4A | Taxable outward supplies made to registered persons (other than zero rated supplies) |
4C | Taxable outward supplies made to registered persons through E Commerce Operator attracting TCS | |
9A | Amendments made to invoices declared in previous tax periods in Table-4A | |
9B | Credit/Debit Notes pertaining to invoices declared in Table-4A | |
9C | Amendments to Credit/Debit Notes pertaining to invoices declared in Table-9B | |
| 15 | Taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Unregistered | |
| 15 | Taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Unregistered | |
| 15(I) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Registered to Unregistered | |
| 15(I) | Amendments to taxable supplies made through ECO on which ECO is liable to pay tax u/s 9(5) - Unregistered to Unregistered |
4. Which tables are auto-drafted from Form GSTR-1/1A to Form GSTR-3B?
Table 3.1 (a), (b), (c), (e) Details of Outward supplies and 3.2 Inter-State supplies made to unregistered persons, composition taxable persons and UIN holders are auto-drafted in Form GSTR-3B from Form GSTR-1/1A.
5. Which tables are auto-drafted from Form GSTR-2B to Form GSTR-3B?
The following tables are auto-drafted in Form GSTR-3B from Form GSTR-2B:
• Table 3.1(d) Inward supplies liable to reverse charge (relating to liability) and
• Table 4(A)(1) Import of Goods,
• Table 4(A)(3) Inward supplies liable to reverse charge (relating to eligible ITC),
• Table 4(A)(4) Inward supplies from ISD
• Table 4(A)(5) All other ITC and
• 4(B) (2) Others
6. Which table will be auto-drafted with details of liabilities from previous return period?
Interest values in Table 5.1 will be auto populated on the basis of breakup of tax liabilities provided in previous return period.
7. I had already saved data in Form GSTR-3B before filing my Form GSTR-1/1A. Will the liabilities details from my Form GSTR-1/1A be auto-populated in Form GSTR-3B?
No. The liability details will not get auto-populated in table 3.1 (a,b,c,e) and table 3.2, if you have some saved data in Form GSTR-3B. The system generated PDF will have the complete data. On mouse hover of each cell, the system computed value and value entered by taxpayer will be displayed. Taxpayer can may take reference from the values present in system generated PDF with the details provided and file Form GSTR-3B.
8. I have already saved data in Form GSTR-3B and before my Form GSTR-2B is generated. Will the ITC details from Form GSTR-2B be auto-populated in Form GSTR-3B?
No. The ITC details will not get auto-populated in table 3.1 (d), if you have some saved data in Form GSTR-3B. The system generated PDF will have the complete data. On hovering mouse over each cell, the system computed value and value entered by taxpayer will be displayed. Taxpayer can may take reference from the values present in system generated PDF with the details provided and file Form GSTR-3B.
9. Can I edit the values auto-populated from Forms GSTR-1/1A & GSTR-2B in Form GSTR-3B?
Yes, currently, the auto-populated values in GSTR-3B are editable. However, the tile with the edited field will be highlighted in RED and a warning message will be displayed in case the values are edited in the following manner:
• Table 3.1 (a, b, c, d, e ) & 3.2 and 4B – if edited downwards
• Table 4A – if edited upwards
The System will display both, auto-populated value and edited value upon hovering the mouse over the box .
10. How can I download system generated GSTR-3B?
You can download system generated GSTR-3B in PDF format on clicking of SYSTEM GENERATED GSTR-3B button.
11. Why does downloading the System generated GSTR-3B button is disabled, even though I am a monthly GSTR-1/1A filer?
In case you have not filed your monthly GSTR-1 for the selected month or the GSTR-2B for the selected month is generated, then the system generated GSTR-3B button will be disabled.
12. If only GSTR-2B is generated and GSTR-1/1A is not filed, how will the auto-population work?
The system generated Form GSTR-3B is partially available as you have not filed your Form GSTR-1. Form GSTR-1/1A is a statement of your Inward supplies and it is always advised to file Form GSTR-1 before proceeding to file Form GSTR-3B.
13. If GSTR-1/1A is filed, but GSTR-2B is not generated, how will the auto-population work?
In Form GSTR-3B the auto-population will be partially available in table 3.1 (a, b, c, e) and table 3.2. Table 3.2 (d) and table 4 will be auto-drafted once the Form GSTR-2B is generated.
14. Why is the warning message displayed when I am filing the Form GSTR-3B?
In case you have made any upward/ downward variance to the auto-drafted details from Forms GSTR-1 & GSTR-2B in Form GSTR-3B, then the field(s) edited will be highlighted in red color and warning message is displayed. However, you can still proceed to make payment and continue to file Form GSTR-3B.
15. In the system generated PDF, only the interest values are displayed, why so?
In cases where in the Form GSTR-1 is not filed and Form GSTR-2B for is not generated for the current month, but there is some interest liability due to filing of Form GSTR-3B of previous return period, the system generated PDF will have only interest values. For GSTR-1, which is not filed and for GSTR-2B, which is not generated, no values will be displayed.
16. Will the interest computed by system be on gross liability or net liability?
Interest will be computed by the system in accordance with the first proviso to Section-50 of the CGST Act, 2017, as amended. Consequently, interest for the liability pertaining to the present period will be levied only on the portion of the liability which is discharged by debiting the electronic cash ledger (Net liability), and on the entire liability if the liability pertains to previous period(s) (Gross liability).
Entering Details in Form GSTR-3B
1. Will there be any invoice matching in Form GSTR-3B?
No, all the details in Form GSTR-3B will be self declared in summary manner and the taxes will be paid based on the table 6 of Form GSTR-3B (refer to the Rules as available on the GST Council or CBIC website, applicable for Form GSTR-3B Form).
2. Will the Utilize cash/ITC functionality be available for discharging return related liabilities?
No, all the details in Form GSTR-3B will be declared in a consolidated manner by the taxpayer and the taxes will be paid based on the table 6 of Form GSTR-3B.
2. What should be the mode of payment for the liabilities under table 3.1.1?
The tax liabilities declared in row (i) in table 3.1.1 are reflected under ‘Other than reverse charge’. These liabilities, however, must be paid in cash only.
3. From which return period table 3.1.1 is made available in Form GSTR-3B?
The table 3.1.1 Supplies notified under section 9(5) of the CGST Act, 2017 has been made available from July Return period. For taxpayers who have opted for QRMP scheme, it is made available from Jul-Sep return period.
4. One is required to Confirm after entering data in each section in Form GSTR-3B. Will the GST System save the confirmed data if a taxpayer exits without completing the form?
No, to ensure that the furnished data is saved in a partially complete Form GSTR-3B, a tax payer is required to click on Save Form GSTR-3B before closing the form.
5. I applied for GST registration on 25th September 2018 after crossing the threshold limit on 23rd August 2018. The registration certificate was issued to me on 5th October 2018. I am not able to select the return period of August 2018 on my Returns dashboard. Why?
You cannot select the return period prior to the effective date of registration. In such case, effective date of registration is 25th September 2018. You must declare all your liabilities and other details (w.e.f. 23rd August 2018) in the first return to be filed by you (i.e. in the return of the month of September, 2018).
6. Where do I have to enter details of inward taxable supply?
You are not required to enter all details of inward taxable supply. Only details of Eligible and Ineligible ITC need to be declared in table 4.
7. Where should I declare details of outward exempt/ nil rated/ non-GST inward supplies?
You can enter details of outward exempt/ nil rated/ non-GST inward supplies in table 3.1(c) and 3.1(e) Exempt, nil and Non-GST outward supplies.
8. I am facing problem while filing Form GSTR-3B, even though I have entered all details in it. After submitting the form, all values are automatically reflecting as "Zero" and the status of the Form is showing submitted. Why?
This issue has occurred because you have tried to make payment, without saving the details added in Form Form GSTR-3B. You must always save the form, before proceeding towards making payment.
9. Is it mandatory to provide tax liability breakup if the return is filed within the due date?
If any tax liability pertains to previous tax period(s), then the same has to be provided by the taxpayer for correct computation of the interest liability by the system. You can click on TAX LIABILIY BREAKUP, AS APPLICABLE button to provide tax-period wise breakup of liability while filing GSTR 3B.
10. What is the purpose of RE-COMPUTE INTEREST button in table 5.1 interest and late fee for previous tax period of Form GSTR 3B?
The purpose of RE-COMPUTE INTEREST button is to allow the system to recompute interest in case you feel there is any discrepancy in the system computed interest. On click of the RE-COMPUTE INTEREST button, the system will re-compute the interest based on the latest parameters and update the system generated GSTR-3B PDF.
There is no limit on the number of times the RE-COMPUTE INTEREST button can be clicked, and a taxpayer can click the RE-COMPUTE INTEREST button as many times as he/she wants to re-compute interest.
Preview & Filing Form GSTR-3B
1. I have already filed Form GSTR-3B, but now I want to make some modifications. Can I file an amendment?
Form GSTR-3B once filed cannot be revised. Adjustment, if any, may be done while filing Form GSTR-3B for subsequent period.
2. Can I preview Form GSTR-3B before submission?
After adding details in various section of the Form GSTR-3B, scroll down the page and click the PREVIEW DRAFT Form GSTR-3B button to preview before making payments.
The summary of Form GSTR-3B will be displayed in a PDF. If it is incorrect, you can edit the information in the relevant section of the form or else you can click the MAKE PAYMENT/POST CREDIT TO LEDGER button.
3. Can I reset Form GSTR-3B?
No, you cannot reset Form GSTR-3B.
Changing Return Filing Preference
1. I am a monthly filing taxpayer and I wish to change it to quarterly. From where can I change my profile to quarterly?
To change your return filing preference, you can click the Change link that gets displayed on the Returns calendar on the landing page after you login to the GST portal.
You can also navigate to Services > Returns > Opt-in for Quarterly Return option.
Cancellation and Revocation Scenarios
1. I am a quarterly filing taxpayer and my registration has been cancelled. By when do I need to file Form GSTR-3B?
In case your registration gets cancelled in any of the months of a quarter, you will be required to file Form GSTR-3B in the same month.
For example:
• If your registration gets cancelled or suspended during the month of October, you will be required to file Form GSTR-3B for October in November itself, which you would have otherwise filed in the month of January.
• If your registration gets cancelled or suspended during the month of November, you will be required to file Form GSTR-3B in for October & November in December itself, which you would have otherwise filed in the month of January.
• If your registration gets cancelled or suspended during the month of December, then with no change you will be required to file Form GSTR-3B for October to December in January itself, which you would have filed otherwise also.
2. What are the various scenarios in case details are saved/submitted/filed in Form GSTR-3B and application for cancellation of registration has been restored?
The table below explains the various scenarios in case details are saved/submitted/filed in Form GSTR-3B and application for cancellation of registration has been restored.
Scenario 1: Restoration of cancellation after details have been saved in last Form GSTR-3B (but not submitted/filed)
| Month in which details are saved in Form GSTR-3B (but not submitted/filed) | Restoration date | Form to be filed which is displayed on GST Portal |
| Month 1 | 2nd of Month 1 to 1st of Month 2 | The GST portal will not display last Form GSTR-3B for Month 1 with the saved details. Month 1 will be treated as not applicable period. Form GSTR-3B (Quarterly) for M3 will continue, as usual. |
| Month 2 | 2nd of Month 2 to 1st of Month 3 | The GST portal will not display last Form GSTR-3B for Month 2 with the saved details. Month 2 will be treated as not applicable period. Form GSTR-3B (Quarterly) for M3 will continue, as usual. |
Scenario 2: Restoration of cancellation after details submitted (Offset done) in last Form GSTR-3B (but not filed)
| Month in which details are submitted in Form GSTR-3B (but not filed) | Restoration date | Form to be filed which is displayed on GST Portal |
| Month 1 | 2nd of Month 1 to 1st of Month 2 | The GST portal will display last Form GSTR-3B for Month 1 for mandatory filing. There will be no Form GSTR-3B for Month 2 and Form GSTR-3B (Quarterly) for Month 3 will continue, as usual. |
| Month 2 | 2nd of Month 2 to 1st of Month 3 | The GST portal will display last Form GSTR-3B for Month 2 for mandatory filing. Form GSTR-3B (Quarterly) for Month 3 will continue, as usual. |
Scenario 3: Restoration of cancellation after details filed in last Form GSTR-3B
| Month in which details are filed in Form GSTR-3B | Restoration date | Form to be filed which is displayed on GST Portal |
| Month 1 | 2nd of Month 1 to 1st of Month 2 | Form GSTR-3B (Quarterly) for Month 3 will continue, as usual. |
| Month 2 | 2nd of Month 2 to 1st of Month 3 | Form GSTR-3B (Quarterly) for Month 3 will continue, as usual. |
FAQs > Filing Nil Form GSTR-3B through Online
1. What Nil Form GSTR-3B is filed?
Form GSTR-3B can be filed as a nil return if there are no outward supplies as well as liability (including reverse charge liability) in the month, for which the return is being filed for. This form can be filed nil, in both online mode and in offline mode (by SMS).
2. What are the conditions required for NIL filing?
The questionnaire page is hidden by default if any of the below mentioned conditions are not satisfied. By default, Is nil return will be marked as No and if conditions are satisfied then Is Nil will be marked as yes which can be changed to no. After that taxpayer will be able to file Nil Return by clicking on Yes button.
A Nil return can only be filed if all the following conditions are satisfied:
1. No data is auto-populated from Form GSTR-1 or IFF (applicable only if Form GSTR-1 was filed as a Nil return).
2. No data is auto-populated from Form GSTR-2B (which indicates no Form GSTR-2B was generated for the period).
3. No manual entries have been made by the taxpayer.
4. There is no outstanding interest or late fee liability.
If any of these conditions are not fulfilled, the taxpayer cannot select the Nil File option.
For example:
• A taxpayer has filed Form GSTR-1 using is Nil filing checkbox for Feb. 24 return period.
• There was no interest and late fees liability for this return period.
• No manual entry made by the taxpayer.
• Form GSTR-2B not generated due to any technical reason or user is filing before cut-off date hence no auto-population happened.
Here all condition satisfy, taxpayer can file Nil form for Form GSTR 3B.
3. Is filing of Form GSTR-3B as Nil return mandatory?
Filing of Form GSTR-3B is mandatory for all normal and casual taxpayers, even if there is no business activity in any particular tax period. So, for such tax period(s), the return can be filed as NIL (if all conditions for filing Nil return is satisfied).
4. By when can I file Nil Form GSTR-3B?
A taxpayer may file Nil Form GSTR-3B, anytime on or after the 1st of the subsequent month for which the return is being filed for.
For example, for the month of April 2020, nil return can be filed only on or after 1st May 2020.
5. How can I file Nil Form GSTR-3B?
You can file nil Form GSTR-3B by navigating to Services > Returns > Returns Dashboard. Select the Financial Year and Returns Filing Period and click the GSTR3B tile.
Select Yes for option A 'Do you want to file Nil return ?'.You can file nil Form GSTR-3B by affixing the applicable signature.
FAQs > Troubleshooting Errors (Form GSTR-3B through SMS)
Error Messages, Description and Solution
1. What are the various error messages, their description and solution?
S.No. | Error/Information message | Error/ Information Description | Solution |
| 1 | Invalid input. For Help, please SMS HELP<space><Return Type> E.g. Help for Nil filing GSTR3B send HELP 3B. Send to 14409 | This message is received when the Keyword (NIL, CNF or HELP) is not as per standard format i.e. there is an issue with keyword NIL, CNF or HELP. | Once you receive this message, you need to send the message in correct format for keyword NIL, CNF or HELP, as given below.
|
2 | Request failed. Incorrect message format. Retry as: NIL <Return Type> <GSTIN> <Period> To file NIL 3B for Mar 2020: NIL 3B 07CQZCD1111I4Z7 032020 Send to 14409. | This message is received when message contents sent for filing NIL Form GSTR-3B are not as per standard format, like: a. GSTIN structure; or b. Return period; or c. Return type is not correct | Once you receive this message, you need to send NIL message again as per below format: NIL space<Return Type>space<GSTIN>space<Return Period>
And send it with correct GSTIN Structure, Return Period or Return Type. |
3 | Request failed. Mobile number not registered for 11AAAAA1111A1AA. Please retry with registered mobile number or update mobile number on GST Portal. | This message is received when Mobile number is not registered as authorized signatory for that particular GSTIN. | Once you receive this message, you need to send SMS from registered mobile number of the authorized signatory of that particular GSTIN. |
4 | Request failed. Same mobile number is registered for multiple signatories of 11AAAAA1111A1AA. Please retry post updating mobile number on GST portal. | This message is received when Mobile number is registered for more than one authorized signatory for that particular GSTIN. | Same mobile number can’t be used by multiple authorized signatories, for the requested GSTIN, for filing Nil Form GSTR-3B. In such scenario, you first need to update the mobile number of the authorized signatory on the GST Portal, through non-core amendment process, by giving unique mobile number for every authorized signatory for that requested GSTIN.
Note: Same mobile number can be used for filing Nil Form GSTR-3B for other GSTINs. |
5 | Request failed. Invalid GSTIN. Please retry with valid GSTIN as below: To file NIL return for Mar 2020: NIL 3B 07CQZCD1111I4Z7 032020. Send to 14409. | This message is received when GSTIN format is correct, but GSTIN is not registered on the GST Portal. | Once you receive this message, you need to send SMS with valid GSTIN, which is registered on the GST Portal. |
6 | Request failed. Incorrect format or Code Mismatch. Retry as: CNF 3B <CODE> Send to 14409. Mobile no. would be blocked for 24hrs in case of 3 continuous failure. | This message is received when taxpayer sends SMS in invalid format or code. | Once you receive this message, you need to send the SMS in prescribed format and with correct Validation Code, to file Nil Form GSTR-3B. In case, mismatch for Verification Code happens for 3 times continuously, then that particular mobile number will be blocked for 24 hours.
|
7 | Request failed. GSTR3B already filed for 11AAAAA1111A1AA and tax period 012020. Please retry with different GSTIN or tax period. | This message is received when GSTIN provided has already filed return for the tax period provided. | If the taxpayer has already filed Form GSTR-3B (online/ SMS) for the requested tax period, then Nil Form GSTR-3B can’t be filed again through SMS for that particular return period. |
8 | Request failed. GSTR3B for previous tax period not filed for 11AAAAA1111A1AA. Please retry after filing return for previous tax period. | This message is received when GSTIN provided has not filed the previous tax period Form GSTR-3B return. | Once you receive this message, you need to file all previous Form GSTR-3B returns, to file Nil Form GSTR-3B through SMS, for that particular tax period. |
9 | You have exceeded maximum number of attempts for the day. Please try again after 24hrs. You may continue to file your return on www.gst.gov.in. | This message is received when repeated SMS in incorrect format is sent from same mobile number and then mobile number gets blocked for 24 hours. | You can try filing Nil Form GSTR-3B, through SMS, after 24 hours. However, you can login to the GST Portal to continue filing of Nil Form GSTR-3B, through online mode.
You can also try filing Nil Form GSTR-3B, through SMS, using another authorized signatory’s registered mobile number. |
10 | 123456 is the CODE for Nil filing of 3B for 11AAAAA1111A1AA for period 012020. Code validity is 30 min. Confirm return filing by sending: CNF 3B <CODE> to 14409 | This message is received when you send a SMS in format as NIL space<Return Type>space<GSTIN>space<Return Period> to initiate filing of Nil Form GSTR-3B. | Once you receive this message, you need to send a SMS in format as CNF space<Return Type>space<Code> to confirm filing of Nil Form GSTR-3B. |
11 | Request failed. Invalid or expired Code. Re-initiate Nil filing. Retry as: To file NIL return of GSTIN for Mar 2020: NIL 3B 07CQZCD1111I4Z7 032020 Send to 14409 | This message is received in case you have sent SMS:
| Once you receive this message, you need to send a SMS in format as NIL space<Return Type>space<GSTIN>space<Return Period> to initiate filing of Nil Form GSTR-3B.
In case, mismatch for Verification Code happens for 3 times continuously, then that particular mobile number will be blocked for 24 hours. |
12 | Request failed. Pending liabilities exist for tax period 042020 for 11AAAAA1111A1AA. Please continue return filing on www.gst.gov.in. | This message is received in case GSTIN provided is not eligible for filing Nil Form GSTR-3B for that particular return period, as there is pending tax, interest, late fee or any other liability pending. | Once you receive this message, it means that there are pending liabilities which needs to be paid by you. Therefore, you need to continue filing of your Form GSTR-3B through online mode on GST Portal. |
13 | Your last request for 11AAAAA1111A1AA for period 042020 is still under progress; generation of code may take up to 5 mins. | This message is received when another request for Verification Code is sent by you within 5 minutes of an earlier request sent for generation of code. | Code generation will take around 5 minutes. Once you receive this message, you need to wait for 5 minutes to send another request for Verification Code. Even after waiting for 5 minutes, if you have not received code, then you can request for a new code. |
14 | To file NIL return of GSTIN for Mar 2020: NIL 3B 07CQZCD1111I4Z7 032020. To confirm Nil filing: CNF 3B CODE. Send to 14409. More details on www.gst.gov.in | This message is received when you send message for getting help related to filing Nil Form GSTR-3B. | Once you receive this message, you can send a SMS in format as NIL space<Return Type>space<GSTIN>space<Return Period> to initiate filing of Nil Form GSTR-3B. |
15 | Request failed. An existing request is under process for 11AAAAA1111A1AA and tax period 032020. Please try again later. | This message is received, in case, two authorized signatories send parallel request to file Nil Form GSTR-3B for same GSTIN and return period and the previous request is still being processed. | Once 2nd authorized signatory receives this message, he/she must wait for some time until the previous request sent by 1st authorized signatory is processed to file Nil Form GSTR-3B.
You can also check with other authorized signatories, in case, they have sent the request for filing Nil Form GSTR-3B from their mobile number. |
16 | Your, 11AAAAA1111A1AA, GSTR3B for tax period 042020 is filed successfully and ARN is AAAAAAAAAAAAAAA. Please use this ARN to track the status of your return. | This message is received on successful verification of code and filing of Nil Form GSTR-3B. | Once you receive this message, it means that you have successfully filed Nil Form GSTR-3B through SMS. You can login to the GST Portal for tracking the status of your filed return. |
17 | Nil filing request for 11AAAAA1111A1AA for period 042020 could not be processed. Please try again or continue to file return on www.gst.gov.in.
| This message is received when Verification Code validation fails due to technical issues on GST Portal. | Once you receive this message, wait for some time and try filing Nil Form GSTR-3B again, if you do not receive any ARN for Nil Filing of Form GSTR-3B. |
18 | Incorrect message format. For Help, please SMS HELP<space><Return Type> E.g. Help for Nil filing GSTR3B send HELP 3B Send to 14409 | This message is received, in case HELP keyword is sent in incorrect format to get Help related to filing Form GSTR-3B. | Once you receive this message, you need to send a SMS in format as HELP space<Return Type> to get Help related to filing Nil Form GSTR-3B. |
19 | Request failed. 11AAAAA1111A1AA is not a regular taxpayer during the requested tax period. Please retry with another GSTIN or tax period. | This message is received if GSTIN mentioned in SMS is not registered as regular taxpayer for that particular return period, on GST Portal. | To file Nil Form GSTR-3B through SMS, GSTIN has to be registered as a regular taxpayer, for that particular return period. You can check on the GST Portal, if the GSTIN, during the requested tax period is registered as regular (normal/casual/SEZ) taxpayer. If not, you can try filing Form GSTR-3B for another tax period where taxpayer is registered as regular (normal/casual/SEZ) taxpayer. |
20 | Request failed. 11AAAAA1111A1AA was cancelled prior to requested tax period 042020. Please retry with another GSTIN or tax period. | This message is received, if the GSTIN registration was already cancelled, from a date prior to return period for which the Nil Form GSTR-3B is being filed. | Nil Form GSTR-3B cannot be filed for a particular tax period, if GSTIN registration was cancelled from a date prior to the requested tax period. Try filing Nil Form GSTR-3B, for some other tax period, when GSTIN registration was active. |
21 | Request failed. Requested tax period 042020 is prior to date of registration for 11AAAAA1111A1AA. Please retry with another GSTIN or tax period. | This message is received, if the period for which Nil Form GSTR-3B is being filed, is before the date of registration for the GSTIN. | Nil Form GSTR-3B cannot be filed for the period, if the requested tax period is prior to date of registration. Try filing Nil Form GSTR-3B, for some other tax period, on or after the date by when registration was active. |
22 | Request failed. Please activate your User ID on GST portal. Retry as below: To file NIL 3B of GSTIN for Mar 2020: NIL 3B 07CQZCD1111I4Z7 032020 Send to 14409 | This message is received in case the taxpayer has not activated/reactivated their USER ID on the GST Portal. | If taxpayer has changed the authorized signatory, then he/she has to reactivate the USER ID on GST Portal, to file Nil Form GSTR-3B through SMS. Further, for a new taxpayer also, USER ID has to be activated on the GST Portal, before attempting to file Nil Form GSTR-3B through SMS. |
23 | Request failed. 11AAAAA1111A1AA not eligible to file nil return for tax period 0402020 via SMS. Please continue return filing on the www.gst.gov.in | This message is received in case the GSTIN is not eligible for filing Nil Form GSTR-3B. | Once you receive this message, you need to check eligibility criteria required for filing Nil Form GSTR-3B. Post meeting all the requirements, you can initiate filing Nil Form GSTR-3B through SMS. |
24 | Request failed. Saved data exists for GSTR3B for 11AAAAA1111A1AA for tax period 042020. Please continue to file return on www.gst.gov.in
| This message is received in case:
| Once you receive this message, it means that you have some saved data in your Form GSTR-3B, on GST Portal. Therefore, you need to continue filing of your Form GSTR-3B through online mode on GST Portal. |
25 | Request failed. GSTR3B can be filed only on or after 1st of month following the tax period 042020. Please try with another GSTIN or tax period. | This message is received in case you try to file Nil Form GSTR-3B before 1st of the subsequent month for which the return is being filed for. | Once you receive this message, you need to Nil Form GSTR-3B on or after 1st of the subsequent month for which the return is being filed for. For example, for the month of April 2020, nil return can be filed only on or after 1st May 2020. |
26 | Please confirm the Nil filing using code received. In case of non-receipt of code please try again after 5 min. | This message is received when the request for Verification Code is sent again by you within 5 minutes of sending the SMS for generation of code and code is still being processed. | Code generation will take around 5 minutes. Once you receive this message, you need to wait for 5 minutes. Even after waiting, if you have not received code, then you can request for generation of new code (after 5 minutes). |