Tally Accounting
Posted by Asok K Nadhani on

GSRT-3B Return Filing from Tally

GSTR-3B Return

GSTR-3B is an interim Return form (in addition to GSTR-3), to be submitted when Return Filing Due Date of GSTR-1 & GSTR-2 is extended. GSTR-3 is then to be filed as per notification. GSTR-3B Return contains summary of Outward Supplies, Inward Supplies, Advance receipts & adjustment thereof, Input Tax Credit & Tax Payments, for the selected Return filing period

GSTR-3B Return Filing Methods

GSTR-3B can be filed in three methods

  • File GSTR-3B from Tally by exporting in Offline Utility : Export GSTR-3B in the MS Excel Offline Utility tool. Login to the GST portal, download the GSTR-3B Offline Utility and save it in your computer. Provide this same location path in Tally.ERP 9. Tally will export GSTR-3B in the Offline Utility Excel file. Although Tally.ERP 9 already validates the information, you should recheck the information again. This has already been explained in another chapter.
  • File GSTR-3B from Tally by printing GSTR-3B Report : Print GSTR-3B which is in line with format of GST portal. Then login to the portal and manually enter the details, as explained in another chapter.
  • File GSTR-3B from Tally by exporting data in JSON format : Export GSTR-3B directly in JSON format which can then be uploaded on the GST portal . This is the easiest and fastest ways to file GSTR-3B using Tally, as described in this chapter.
  • File GSTR-3B from Tally by exporting data in Excel format : Export GSTR-3B in Excel format. Export the Excel File into JSON Format and then upload the JSON file to GST portal, as explained in this chapter.

GSTR-3B Report in Tally ERP.9

Select GoT> Display > Statutory Reports > GST > GSTR-3B to get GSRT-3B Report . 

Return Format: Click V : View Return Format toggle button to view the Report in Return Format, in line with the GST 3B Return Form, segregated  into following Tables. The components of each section are explained in details, in another chapter.

The column Taxable Value includes Value of Debit / Credit Note, Advance liabilities, excluding Tax

Table section 3 :

  • Table 3.1 shows the break up of Outwards supplies subject to Reverse Charge.
  • Table 3.2 shows the figures of Inter State supplies to Unregistered, Composite & UIN Holders, included in Table 3.1

GSTR-3B : Table section 3 in Tally

Table section 4 : Shows break up of Ineligible ITC

GSTR-3B : Table section 4 in Tally

Table section 5 : Shows break up of  Composition Scheme, Exempt & Nil Rated. It also shows the Interest & Late fees payable

GSTR-3B : Table section 5 in Tally

Table  Section- RCM & Advance : Shows the break up of Reverse Charge Liability to be booked, Advance Receipt & Advance Payments .

GSTR-3B : Table – RCM & Advance in Tally

GSTR-3B – Return Format Configuration in Tally

At GSTR-3B – Return Format screen, click F12:Configure to get GSTR-3B – Return Format Configuration screen, to set the Configuration options as follows:

  • Tax Type Columns: At Show tax type in separate columns?, set Yes to view the breakup of tax amount.
  • Allowable Tax Difference : At  Allow tax difference up to, Enter the value upto which Tax Difference in Return is allowable (default set to Zero).
  • Actual vs Computed Tax Difference : Having set value for Allowable Tax Difference at above option,based on the tax difference value allowed, you set following option to include vouchers with following difference types vouchers.
    • Greater : Vouchers with actual (transaction) value greater than the computed value are included in the returns.
    • Greater or lesser : Vouchers with actual (transaction) value greater or lesser than the computed value are included in the returns.
    • Lesser : Vouchers with actual (transaction) value lesser than the computed value are included in the returns.

GSTR-3B – Return Format Configuration in Tally

GSTR-3B – Summary Format in Tally

Click V : View Summarytoggle button to view the Report in Summary  Format, showing tax computation details with the taxable value and tax break-up for local and interstate supplies under taxable, exempt, and nil-rated categories.

  • Outward Supplies : Local & Inter State outward supplies (including Reverse Charge Supplies, Ineligible Supplies & Non GST Supplies) & Adjustments thereof
  • Inward Supplies: Local & Inter State Inward Supplies (including Reverse Charge Supplies, Ineligible Supplies & Non GST Supplies) & Adjustments thereof

GSTR-3B: Summary View in Tally

GSTR-3B – Summary Format Configuration  in Tally

At GSTR-3B Summary Format screen , click F12:Configure to get GSTR-3B Summary Format Configuration screen , to set the Configuration options.

GSTR-3B – Summary Format Configuration in Tally

Printing of GSTR-3B Report in Tally

At GSTR-3B Report display screen (return Format or Summary Format, as needed, as explained), click P:Print Button to print the Report.

Generating GSTR 3B JSON file in Tally.ERP 9

At GSTR-3B Report (GoT> Display > Statutory Reports > GST > GSTR-3B), Click E:Export button at top button bar (or press Alt+E),  or click E:Export Return button (or press Crl+E) at right side button bar to get Exporting GSTR-3B screen

Exporting GSTR-3B into JSON file in Tally

At Exporting GSTR-3B screen , at Format select JSON (Data Interchange).  At Export Location, the default location is shown which you may change. At Output filename, the default filename as per GSTIN is shown (which you may change). Press Enter to export GSTR-3B data.  As per the e-filing requirements, negative net values will be exported with a negative sign. Now upload the JSON file to the portal for filing returns.

GSTR-3B Return Filing from JSON file

  • Uploading JSON File : Log in to GST Portal (www.gst.gov.in). Select Dashboard > Return Dashboard. Select Return filing period. Click SEARCH button. At Monthly Return GSTR3Btile, click PREPARE OFFLINE > UPLOADtab. click CHOOSE FILEto import the GSTR-3B JSON file generated from Tally.ERP 9. Successful uploading is indicated by a message (Status column shows Procssed, Error Report column shows NA)
  • Return File Preview : Click BACK > Monthly Return GSTR3B, click PREPARE ONLINE. The values get posted in the relevant tables of GSTR-3B. Click SAVE GSTR3Bbuttonto save the details. Click PREVIEW DRAFT GSTR-3Bto preview or download the form, check the details (and rectify as needed)
  • Input Tax Credit Adjustments : Having checked the Report, click PROCEED TO PAYMENTbuttonto view the available input tax credit (modify values if required). Confirm the input tax credit, to offset against the payable value.
  • Payment & Challan Preparation : For the balance amount payable, challan gets generated automatically with the relevant details, and payment options appear. After making online payment, the payments table appears.
  • Return Filing : Click PROCEED TO FILE button. Select the authorised signatory and SUBMITwith EVC or DSC.

After submission of GSTR-3B, it cannot be revised.

Exporting GSTR-3B returns from Tally ERP9 to Excel template

First, download of line Excel Utility from GSTN portal, as explained in another chapter.

At Exporting GSTR-3B screen, at Format select Excel Spreadsheet to export file in Excel Template (instead of JSON Format) as explained. At Export location enter the folder name where the Excel template downloaded from GSTN, has been saved. At At Output filename, enter the name of the Excel Template file (if the specified Excel file is not found at the folder specified at Export Location, an error message is displayed). If there are negative net values in the return, a message appears. Such values will not be exported to the Excel template.

Now the Excel template opens with the data updated in the relevant fields. In the template:

  • Click Validateto view the status of the sheet. If validation fails, correct the errors mentioned in the template, and then click Validate, as explained in another chapter.
  • Click Generate File to generate and save the JSON file on the desktop.

Submitting and filing GSTR-3B Return from JSON file : Upload the JSON file, submit & file return as explained above

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