What this screen is for
GSTR-3B is the summary return in which output tax and input tax credit are declared and the tax is paid. This screen shows a financial year of it in two tabs. Filing Status lists each month with its status, due date, filed date, IGST, CGST, SGST and cess, tax payable and ITC available. The Liability tab spreads each month across the return's own tables: outward taxable supplies, zero-rated, nil and exempt, non-GST, e-commerce, the GST on taxable supply, and IGST and cess on exports.
When to use it
Use it to see at a glance which months are filed and what each one cost, and to check a period's declared liability against your books. Authenticate with the portal, then Sync from GST Portal to refresh past months.
What you see on this screen
The header shows your GSTIN, the last sync time and the financial year in view.
Four tiles: Returns Filed (of 12 months), Pending Returns, Late Filings and Tax Payable (YTD), the last taken from Table 3.1.
Year-to-Date Summary shows Tax Payable and ITC Available broken into IGST, CGST, SGST and CESS.
Filing Status tab — columns Month, Status, Due Date, Filed Date, IGST, CGST, SGST, CESS, Tax Payable, ITC Available and Action, with a Year Total row. Late months carry the number of days.
GSTR-3B Liability tab — one row per month, grouped under headings. Supply covers Outward Taxable (Table 3.1(a)), Zero Rated (Table 3.1(b)), NIL / Exempt (Table 3.1(c)), Non-GST (Table 3.1(e)) and E-Commerce (Table 3.1.1(II)), followed by Total Supply. GST On Taxable Supply gives IGST, CGST, SGST and CESS. IGST on Export gives IGST on Export and CESS on Export, drawn from the zero-rated table. Months that have not been pulled are marked "not synced" and show zeros.
Filters and actions
A Financial Year selector changes the year. Authenticate opens a GST portal session using your portal username and the OTP sent to your registered mobile; End GST session closes it. Sync from GST Portal then refreshes every past month of the selected year. Clicking a month row, or View Details, opens that period's detailed tables.
Status values
- Filed — the portal records the return as filed
- Filed (Late) — filed, with the delay shown in days
- Pending — not yet filed
- Upcoming — a month that has not happened yet
Related
- GSTR-1/IFF
- GSTR-2B
- Tax Payments