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GST RETURN 3B FILING for July and August | File your GSTR 3B before 20 Aug &20 Sep Online Live Demo
Form GSTR-3B needs to be filed by a taxable person under GST for submitting the provisional assessment of the tax liability. Provisional assessment of the taxes to be filed under form GSTR-3B is only applicable for the month of July and August. A taxable person has to file the GSTR-3B for the invoices generated in July by 20th August and for the invoices pertaining to the month of August has to be filed by 20th September. Each manufacturer, trader, service provider who is liable to register under GST has to complete a self-assessment of his taxes and has to file form GSTR-3B.
A full detail of the tax under different heads CGST, SGST, UTGST, IGST and cess for the transactions which were taxable due to reverse charge. Tax applicable on following transactions has to be mentioned :
Sale of goods/ providing services which are not zero rated, nil rated or exempted.
Sale of goods/ providing services which are zero rated
Sale of nil rated or exempted goods or service provided which are nil rated or exempted.
Purchase of goods or services received on which reverse charge is applicable.
Sale of products or services provided which are not covered under GST.
Following details are to be mentioned for the sale of goods or providing service to an unregistered dealer, composition taxable person and entities holding UIN like WHO, embassy etc.

Name of the place from where the goods were dispatched or from where the service was provided.
Total Taxable value* of the goods sold or the services provided.
A total of the Integrated goods and service tax (IGST) applicable on the transactions.
Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices.

Every taxable person under GST needs to calculate the tax liability under the different heads IGST, CGST, SGST, UTGST, and cess. Details of ITC available under different heads used for paying the tax liability. Any liability under head interest and the late fee has to be shown separately. The amount of tax or cess paid in cash is to be shown separately
GSTR 3B is a simpler return that businesses need to file in the first two months of GST (July and August, 2017) instead of the normal returns – GSTR 1, 2 and 3.

Under GST, a registered dealer is required to file three returns every month and one annual return. So, in total 37 returns have to be filed every year. Since filling up these complex forms require a great amount of time and understanding, the government has postponed the filing of GSTR 1,2 & 3 for July and August, 2017.

In the place of these monthly returns, GSTR 3B has been introduced.

Deadlines for July and August GST Returns are as follows:

Forms For July 2017 For August 2017
GSTR 3B 20th August 20th September
GSTR 1 5th September 20th September
GSTR 2 10th September 25th September
GSTR 3 15th September 30th September
There will be no late fee or penalty levied for the months of July and August. Eventually, this GSTR-3 will be matched against GSTR-3B and any difference will be refunded or will require payment as the case may be.

From September 2017, every taxpayer has to strictly follow the regular provisions of filing GSTR 1, 2 and 3 on 10th, 15th and 20th of the next month respectively: