1. Shri Bhagwan Patil, VP ,GSTN
NeGD
Webinar on
Filing of GSTR 3B
Presentation By:
Shri Bhagwan Patil, VP ,GSTN
Venue: GSTN
August 16, 2017

2. Information to be furnished in GSTR 3B
GSTR 3B Returns for Taxpayers
Agenda
Overview of GSTR 3B
Modes of Filing GSTR 3B
Information to be furnished in GSTR 3B
Payment and ITC utilization Rules
Modes of Signing
Demo of online preparation of GSTR 3B
Question and Answers
Facilitation Notes: N/A 

3. Overview of GSTR 3B
Provisions in GST Acts for extension of due dates for filing of GSTR 1 and GSTR 2
Representations of trade and industry about their lack of IT preparedness
Due date of filing of GSTR 1 and GSTR 2 extended for July and August to September.
Every Registered normal and casual Taxpayer has to file return by the 20th of Subsequent Month
……to be contd.

4. Overview of GSTR 3B ( contd.)
In normal course the return GSTR 3 Part A will be auto-generated from filed GSTR 1 and GSTR 2 and
only the payment details need to declared in GSTR 3 Part B and filed.
In case of extension of due dates of GSTR 1 and GSTR 2, GSTR 3B has to be filed by the 20th of subsequent month with summary declaration of
taxable value and tax paid on outward supplies and supplies subject to reverse charge
ITC Availed , Reversal and Ineligible ITC
Payment of taxes.
……to be contd.

5. Overview of GSTR 3B ( contd.)
Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2—
Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and
PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”
……to be contd.

6. Overview of GSTR 3B ( contd.)
Notified Due Dates & time periods for July, 2017 and August, 2017
S. No
Month
GSTR 3B
GSTR 1
GSTR 2
GSTR 3 1
July
20th August
1st to 5th September
6th to 10th September
11th to 15th September 2
August
20th September
16th to 20th September
21st to 25th September
26th to 30th September
……to be contd

7. July 2017 GSTR 3B to be filed mandatorily by the 20th of August
Overview of GSTR 3B ( contd.)
Is to be filed mandatorily by all normal taxpayers by the 20th of subsequent month
July 2017 GSTR 3B to be filed mandatorily by the 20th of August
Nil return can be filed.
Late fee and interest would be applicable as provisioned

8. Online entry on the portal
Modes of Filing
Online entry on the portal
Through GST Suvidha Providers ( only DSC signing available through them)

9. GSTR 3B Information Required

10. GSTR 3B Information Required

11. GSTR 3B Information Required

12. GSTR 3B Information Required

13. GSTR 3B Information Required

14. GSTR 3B Payment

15. ITC Prioritisation Rules ITC Utilisation
GSTR 3B Payment
ITC Prioritisation Rules
ITC Utilisation
IGST Credit , first IGST liability, then CGST Liability and then SGST liability
CGST Credit , first CGST Liability, then IGST Liability
SGST Credit, first SGST liability, then IGST Liability

16. DSC : Class II or Class III
GSTR 3B Electronic Signing
Two modes of Signing
DSC : Class II or Class III
Electronic Verification Code (EVC): An OTP is received on the registered mobile of the Authorised Signatory with GSTN which has to be entered

17. Tax Official’s Interface Login: Digital Signature Certificate (DSC)
The GST Portal accepts any Class II or Class III PAN based DSC issued by an Indian Certifying Authority
Signing using DSC is not supported on mobile devices
Facilitation Notes:
To know more about the System Requirements for DSC, check the link

18. Tax Official’s Interface Login: Digital Signature Certificate (DSC)
Desktop Browser
Internet Explorer 10+
Chrome 49+
Firefox 45+
System Requirements for Usage of DSC
Facilitation Notes:
Explanation:
Facilitation Tips:
Explain to the Trainees about System Requirements for Usage of DSC.
To know more about the System Requirements for DSC, check the link

19. Pre-Requisites for Installing emSigner 2.6 Web Socket Installer
Tax Official’s Interface
Tax Official’s Interface Login: Digital Signature Certificate (DSC)
Pre-Requisites for Installing emSigner 2.6 Web Socket Installer
Windows:
32/64 bit
Java:
1.6 JRE 1.6.0_38+, 1.7, 1.8
Windows:
Admin access to install emSigner component
Anyone of the following ports should be Open:
1645, 8080, 1812, 2083, 2948
Facilitation Notes:
Explanation:
Facilitation Tips:
Explain to the Trainees about Pre-requisites for Installing Web Socket Installer.

20. Tax Official’s Interface Login: Digital Signature Certificate (DSC)
All Companies registered under the Companies act have to mandatorily use DSC for filing return
Facilitation Notes:
Explanation:
Facilitation Tips:
Explain to the Trainees about E-Signer.
2.6

21. Downloading & Installing emSigner Web Socket Installer
Tax Official’s Interface
Tax Official’s Interface Login: Digital Signature Certificate (DSC)
Downloading & Installing emSigner Web Socket Installer
1. Download emSigner from the DSC registration page of the GST portal
2. Double-click the emSigner.msi executable file
3. Click the Next button
Pop-up appears
Facilitation Notes:

22. Tax Official’s Interface Login: Digital Signature Certificate (DSC)
4. To install the emSigner in the default folder created under Program Files, click the Next button. You can click the Browse button, navigate and select the folder to install emSigner
5. The emSigner Setup page is displayed. Click the Install button to begin the installation process
Facilitation Notes:
Explanation:
Facilitation Tips:
Explain to the Trainees about Downloading and Installing the Web Socket Installer.

23. Downloading & Installing emSigner Web Socket Installer
Tax Official’s Interface
Tax Official’s Interface Login: Digital Signature Certificate (DSC)
Downloading & Installing emSigner Web Socket Installer
6. Click the Finish button to exit the Set up wizard
7. Right click the emSigner icon placed on your Desktop and run as Administrator
Facilitation Notes:
Explanation:
Facilitation Tips:
Explain to the Trainees about Downloading and Installing the Web Socket Installer.

24. Downloading & Installing emSigner Web Socket Installer
Tax Official’s Interface
Tax Official’s Interface Login: Digital Signature Certificate (DSC)
Downloading & Installing emSigner Web Socket Installer
8. A message indicating the start of the emSigner service is displayed. Click the OK button
9. On successful set up, Digital Signature Signer window is displayed
Facilitation Notes:
Explanation:
Facilitation Tips:
Explain to the Trainees about Downloading and Installing the Web Socket Installer.

25. GSTR 3B User Manual
Available on GST portal in the help section at the following

26. Questions
&
Answers