Last date for Filing GSTR-3B is on 25th August 2017. Some quick information
- GSTR-3B has to be filed mandatorily by all normal registered tax payers.
- Last Day for making payment & filing GSTR-3B is 25th August 2017
- For Tax Payers wanting to avail transitional credit with FORM GST TRAN-1, Last day for payment is 25th August 2017 and Last date for filing Returns is 28th August 2017
- NIL Returns have to be filed in case of no business
- Summary of Sales, Purchase, Available Input Tax Credit (ITC), tax payable, tax paid has to be furnished
- All Input Tax Credits availed and utilised will be posted in ITC Ledger
- UnUtilised ITC can be used in subsequent months
- While filing up FORM GSTR-3B, dont forget to save partially filled form by clicking SAVE GSTR3B button
- After pressing SUBMIT, no modification is possible, hence it is important details are reviewed and verified before SUBMIT
- Do not worry if you are not able to avail transitional credit this month. You can utilise it later because this will get credited into your electronic ledger provided you file FORM GST TRAN-1 on or before the prescribed date
- If FORM GST TRAN-1 is submitted, click CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess (this includes transitional credit also)
- Input Service Distributors (ISD), Non-Resident Persons, Tax Collectors at Source(TCS), Tax Deductors at Source (TDS) and Composite Dealers NEED NOT file GSTR-3B
Important: Â Kindly use E-Payment mode so that Payment is immediately reflected in the Credit Ledger. Payment of tax through NEFT/RTGS takes time to get reflected in cash ledger, Without payment getting reflected in cash ledger Returns cannot be filed. Hence do not wait for last minute payment and return filing
Checkout GOFRUGAL GST Return Calendar and get the latest update about return filing.