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

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 

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.

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.

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.

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

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

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

GSTR 3B Information Required

GSTR 3B Information Required

GSTR 3B Information Required

GSTR 3B Information Required

GSTR 3B Information Required

GSTR 3B Payment

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

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

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 https://www.gst.gov.in/system/

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 https://www.gst.gov.in/system/

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.

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

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:

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.

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.

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.

GSTR 3B User Manual Available on GST portal www.gst.gov.in in the help section at the following https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Create_and_Submit_GSTR3B.htm

Questions & Answers