On Sunday, the Finance Ministry extended the deadline for filing the GSTR-3B form for the month of September just by 5 days. The deadline is ending tomorrow. Since the deadline has already been extended, mainly due to technical glitches, it is highly unlikely for the government to extend it again.
Please note that the last date for availing Input Tax Credit (ITC) for the period from July 2017 to March 2018 is either December 31 or the date of filing of the annual return, whichever is the earlier.
Here’s how to file GSTR-3B: Step-by-step process
Go to the GST portal
Click on Services, select Returns from drop down and click on Returns Dashboard
Then, select the financial year and the filing period (which is September in this case)
Click on prepare online button
Enter values, including late fees and interest
Click on ‘Save GSTR-3B’ button on the bottom of the page
Scroll down and click ‘Payment of Tax’ button
After checking details, click on ‘Check Balance’ button
Click ‘Ok’ and provide details of available credit to offset liabilities
After that select ‘GSTR-3B with DSC’ or ‘File GSTR-3B with EVC’
Click OK filing success message
The GST Council is in the process of implementing a simpler GST returns filing form. Until then, GSTR-3B will continue. Businesses that have opted for composition scheme under the GST do not need to file details of purchases made from their vendors at the time filing the quarterly GSTR-4 return, the government clarified recently.