Filing of GSTR-3B of Jan-2018 (Due Date 20-02-2018)
30 Minutes Video

1. Login to the GST website
2. Return Dashboard
3. File Return
4. Monthly Return-GSTR-3B
5. Relevant Sections - Yes or No
6. Filling the relevant Tiles
7. Save and Submit
8. Payment of Tax; Offset the Tax Liability
9. File the Return with Digital Signature

GSTR-3B has to be filed from July 2017 to March 2018.
The Tax Liability of GSTR-3B must be paid by the due date of filing GSTR-3B for that month. (Due date of return for Jan-2018 is 20-02-18). GSTR-3B return must be filed and submitted even if No transactions in that month. GSTR-3B cannot be revised.

Filing GSTR-3B is mandatory. Even if no transactions during a month, One has to file a Nil return. INTEREST @ 18% p.a. is payable. It has to be calculated by the taxpayer on the amount of outstanding tax to be paid. The time period will be from the next day of due date for filing to the date of payment (Oct-2017, if filing on 03-12-17 in place of 20-11-17.....Delay of 13 days)

LATE FEES for filing GSTR-3B
Rs. 50 per day (Total CGST + SGST/UTGST)
Rs. 20 per day (having Nil tax liability).....CGST + SGST/UTGST