Preparing your GSTR-3B

GSTR-3B is the monthly summary return where you pay tax: tax on your sales, less input tax credit (ITC), with the rest paid from your electronic cash ledger. SmartLedger loads the month's GSTR-3B from the GST portal, lets you review it, and then saves, sets off and files it on the portal for you. There is no JSON file to download or upload.

Before you start

• File GSTR-1 for the month first. GSTN fills GSTR-3B's liability from GSTR-1, and the portal won't accept GSTR-3B until GSTR-1 is filed.
• Reconcile purchases with GSTR-2B, so you claim only credit your suppliers reported.
• Connect to the GST portal. The prepare screen asks you to log in if you haven't.
• If tax is payable in cash, deposit enough into your electronic cash ledger on the GST portal. SmartLedger doesn't create the challan.

The GSTR-3B overview

Go to GST → GSTR-3B. The GSTR-3B Filing page shows the next return due with an estimate of the cash to pay, and Return Periods with chips such as FILED, DUE, AFTER GSTR-1, IN DRAFT and OVERDUE. Filing History lists each filed month with its ARN, Tax liability, ITC used and Cash paid.

Start a filing

1. Click + New Filing.
2. Choose the FINANCIAL YEAR, PERIOD (MONTH) and RETURN TYPE (Regular or Nil). The period defaults to last month.
3. Click Prepare Return.

If a draft already exists for that month, the button reads Continue Filing. If the month is already filed, it reads Already filed.

The return has three steps: Review Data, Offset & Pay and File Return.

Review Data

SmartLedger loads the draft saved on the GST portal into these tables. Check each one and correct figures where needed:

• 3.1 Details of Outward Supplies and Inward Supplies liable to Reverse Charge
• 3.1.1 Supplies under Section 9(5), for e-commerce operators
• 3.2 Inter-State Supplies, read-only and taken from GSTR-1
• 4 Eligible ITC: ITC available, ITC reversed and other details
• 5 Values of Exempt, Nil-Rated and Non-GST Inward Supplies
• 5.1 Interest and Late Fee

Then tick the four CA review checkpoints and click Proceed to Offset & Pay. For a nil return, click Proceed to File.

Offset & Pay

This step previews your tax liability and credit from the figures you reviewed. The actual set-off happens in the next step. Click Proceed to File.

File Return

1. Under Save draft, click Save draft to save the return on the portal.
2. Under Verify status, click Check status to confirm the portal has processed it.
3. Under Set-off liability (ITC + Cash Ledger), click Apply offset & pay. Your ITC and cash ledger balance are used to pay the liability.
4. Under Generate EVC OTP, click Generate OTP. The OTP goes to the authorised signatory.
5. Under Verify & file return, enter the OTP and click Verify & file.
6. In Confirm GSTR-3B Filing, click File Return.

For a nil return, only Generate EVC OTP and File Nil GSTR-3B appear.

The signing mode is EVC (OTP). Filing with a DSC isn't available yet.

After filing

A success message shows your ARN. Click View filed return to see Total Liability, ITC Used, Cash Paid, Interest and Late Fee, or open the month later from Filing History. A filed GSTR-3B can't be revised.

Tips

• SmartLedger shows GSTR-3B month by month. Quarterly GSTR-3B under QRMP isn't supported yet.
• After the due date, interest at 18% a year runs on unpaid tax, plus a late fee of ₹50 a day (₹20 for a nil return).

Related articles

• Filing your GSTR-1 on the GST portal
• Reconciling purchases with GSTR-2B
• Connecting to the GST portal