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Step by Step details on How to file GSTR 3B Specify the Month and Year for which return is being filed Provide  GSTIN  (you can use your provisional id as your GSTIN if you do not have a GSTIN) Legal Name of the Registered Person  [this field is auto populated after entering GSTIN] 1.  Outward supplies and inward supplies on reverse charge  i.e. Details where tax is payable by you These details are further broken down into the following. For each of these you must provide, the total taxable value (total which has been invoiced). And then further break this up into IGST, CGST, SGST/UTGST and cess if any.  Do note that you do not have to provide invoice level detail here. Only the consolidated values for the month must be provided. You do not have to provide GST rate, only the total tax values. (a)  Outward taxable supplies  – Do not include supplies which are zero rated, or have a nil rate of tax or are

Why is filing GSTR 3B important? Filing GSTR 3B is mandatory for GST registrants. Some portions of Part B of GSTR-3 will be automatically populated from GSTR 3B filed by you. If there is any discrepancy between the two you can correct your GSTR-3 later and deposit any taxes which are payable. When is GSTR 3B due? GSTR 3B for July 2017 is due on 20 th  August. GSTR 3B for August 2017 is due on 20 th  September. GSTR 3B is not applicable starting the month of September, regular returns in GSTR-1, GSTR-2 and GSTR-3 have to be filed from September. Who should file GSTR 3B? Every person who has registered for GST must file the return GSTR 3B. This return form must be filed and submitted by you even if you do not have any transactions during the month of July and August. However, the following registrants do not have to file GSTR 3B Input Service Distributors Composition Dealers Suppliers of online information and database access or retrieval services (OIDA