After login with username and password, select Return Dashboard.
Select Financial Year 2017-18 and suitable return filing period be it July, August, September or October. Click Search and Select GSTR-3B
Declare your liabilities and ITC claims in Section 3.1 and 4 respectively by clicking on the respective tabs and furnishing the required information.Remember that Transitional ITC cannot be claimed in GSTR 3B. It can be claimed only through TRANS 1 and TRANS 2. But in case you have already filed FORM TRANS-1, then the transitional credit can be used for the payment of liability in FORM-3B.
Enter details of interest, if payable, in Section 5.1. Late fee will be computed by the system.
Click on Save GSTR-3B button. After you save the data, Submit button will get enabled. Please note that after submit, no modification is possible. Hence ensure that details are filled correctly before clicking on Submit button.
On clicking Submit GSTR-3B button, System will post (debit) the self-assessed liabilities including system generated late fee in Liability Register and credit the claimed ITC into ITC ledger.
After this the Payment of Tax tab will be enabled, please click it as Balance Liability has to made zero by offsetting the same with available input tax credit and balance in cash ledger which is deposited by creating a challan.
Either CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess or the balance can also be viewed just by moving the mouse over data entry boxes. Kindly note that this includes transitional credit also, if GSTR FORM TRAN-1 is already submitted.
Now, we need to set-off the liabilities using a combination of Cash and Input Tax Credit. The TAB 6 gets enabled for such set-off of liabilities.
0
0
0