GSTR-3B Kaise File Karein: Due Dates ke saath Step-by-Step Guide
GSTR-3B kya hai, iski due dates, aur GST portal par tables bharne, input tax credit lene aur tax bharne ka tarika.
Gaddibook Team · · 4 min read
GSTR-3B woh summary return hai jismein aap apni sales batate hain, input tax credit (ITC) lete hain aur apna GST bharte hain. GSTR-1 mein aap invoices ki details dete hain; GSTR-3B mein asal mein tax bhara jaata hai. Jaaniye ise sahi tarike se kaise file karein.
GSTR-3B kisko file karna hota hai?
GST mein registered har regular business ko GSTR-3B file karna hota hai, chahe us period mein koi kharid-bikri na hui ho. Nil GSTR-3B SMS se bhi file kiya ja sakta hai.
Composition dealers GSTR-3B file nahi karte. Woh har quarter CMP-08 file karte hain.
GSTR-3B ki due dates
| Filing ka tarika | Due date |
|---|---|
| Monthly | Agle mahine ki 20 tareekh |
| Quarterly (QRMP scheme) | Quarter ke baad wale mahine ki 22 ya 24 tareekh, aapke state ke hisaab se |
QRMP mein bhi tax har mahine bharna hota hai. Quarter ke pehle do mahinon ka tax challan PMT-06 se agle mahine ki 25 tareekh tak bharein.
GSTR-3B ke har part ka matlab
| Table | Ismein kya jaata hai |
|---|---|
| 3.1 | Aapki sales aur us par tax, saath hi woh purchases jin par aap reverse charge mein tax bharte hain |
| 3.2 | Unregistered buyers, composition dealers aur UIN holders ko inter-state sales |
| 4 | Liya ja sakne wala input tax credit, aur jo credit reverse karna hai |
| 5 | Exempt, nil-rated ya GST ke bahar wali purchases |
| 6.1 | Tax, interest aur late fee ka payment |
Table 3 aapke file kiye GSTR-1 se aur table 4 aapke GSTR-2B se apne-aap bhar jaati hai. File karne se pehle yeh figures hamesha check karein.
Shuru karne se pehle
- Pehle us period ka GSTR-1 file karein, taaki table 3 sahi bhare.
- Apna GSTR-2B download karein aur purchase register se match karein.
- Woh purchases note karein jin par aap reverse charge mein tax bharte hain.
- Agar credit se poora tax nahi kat-ta, toh electronic cash ledger mein paise ready rakhein.
GST portal par GSTR-3B kaise file karein
- gst.gov.in par login karein aur Services → Returns → Returns Dashboard par jaayein.
- Financial year aur return period chunein, phir Search par click karein.
- GSTR-3B tile par Prepare Online par click karein aur chhote questionnaire ke jawab dein.
- Har table mein apne-aap bhari values check karein aur zaroorat ho toh badlein, khaaskar table 4 ka ITC.
- Save GSTR-3B par click karein, phir Proceed to Payment par.
- Portal aapka tax due, available credit aur zaroori cash dikhata hai. Cash kam ho toh challan banayein aur net banking, UPI, card ya NEFT/RTGS se bharein.
- Tax set-off karne ke liye Make Payment / Post Credit to Ledger par click karein.
- Declaration par tick karein aur DSC ya EVC se file karein. File kiya gaya return download karke rakhein.
Input tax credit sahi tarike se lein
- ITC sirf unhi invoices ka lein jo aapke GSTR-2B mein dikh rahe hain.
- Blocked items, jaise personal use ke saamaan, par liya credit reverse karein.
- Agar invoice date se 180 din mein supplier ko payment nahi kiya, toh woh credit reverse karein aur payment ke baad phir se lein.
- Credit ek fixed order mein use hota hai, sabse pehle IGST credit. Portal yeh order apne-aap lagata hai.
Interest aur late fee
- Interest: late bhare tax par 18% saalana, us hisse par jo cash mein bhara gaya.
- Late fee: ₹50 per day (₹25 CGST + ₹25 SGST), ya nil return par ₹20 per day, ek fixed maximum limit tak.
Galti kaise sudhaarein
Ek baar file hone ke baad GSTR-3B revise nahi hota. Agar GSTR-1 mein sales figures galat the, toh GSTR-3B file karne se pehle GSTR-1A se sudhaarein. Baaki galtiyan agle period ke GSTR-3B mein adjust ki ja sakti hain.
GSTR-3B ki aam galtiyan
- GSTR-1 se pehle GSTR-3B file karna, jisse sales figures adhoore rehte hain
- Un invoices ka ITC lena jo GSTR-2B mein nahi hain
- Reverse charge wali purchases par tax bhool jaana
- GSTR-3B aur GSTR-1 ki sales mein antar
- Galat head mein tax bharna, jaise CGST + SGST ki jagah IGST
Gaddibook se apne figures ready rakhein
Jab aapki kharid-bikri Gaddibook mein darj hoti hai, toh filing ke din aapki GST reports ready rehti hain, bas check karein aur file karein. Dekhein Gaddibook accounting software, padhein GSTR-1 kaise file karein, ya pricing dekhein.