1. After login, select Return Dashboard
2. Select Financial Year 2017-18 and Month July. Click Search
3. Select GSTR-3B
4. Declare your liabilities and ITC claims in Section 3.1 and 4 respectively.
5. Enter details of interest and late fee, if payable, in Section 5.1
6. Click on Save GSTR-3B button. After you save the data, Submit button will get enabled. Please note that after submit, no modification is possible. Hence ensure that details are filled correctly before clicking on Submit button.
7. Submit GSTR-3B. System will create the liabilities and credit ITC into the ledgers.
8. To pay the taxes and offset the liability, please click the Payment of Tax tile.
9. Click CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess. This will enable you to check the balance before making the payment for the respective minor heads.
10. Please fill out the section that specifies how you wants to set-off your liabilities using a combination of Cash and ITC.
a. System checks if you have sufficient Cash/ITC balance.
b. It also checks if the Reverse charge liabilities are set-off only through CASH.
c. System also checks if all liabilities are set-off. Part payment is not allowed in GSTR-3B. Hence, ensure sufficient balance in Cash and ITC Ledger to Offset liability
11. Click the OFFSET LIABILITY button to pay off the liabilities
12. Click on declaration statement
13. Select Authorized Signatory filing the Form
14. Click on File GSTR-3B button with DSC or EVC
15. Message for successful filing will appear and Acknowledgement will get generated
Contributed by CA Sudhir Bhansali Thru FB
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