Hello Everyone
After finishing the discussion on R1
We are here
Presenting to you
GSTR 3B Discussion
In the starting clips
I told you that
In R1, you have to give the details of the sale
What have we sold?
Who have we sold?
Is the other party registered or unregistered?
You have to tell this and submit the bill
How is the bill submitted?
How is the entire R1 filed?
And you also understood that
No payment is made in R1
The GSTR 1 form
Is not made for any kind of
Payment So Sir, the GST that we have sold
And collected from the customers
Then how will we pay to the government?
For that, we are here
With the GSTR 3B form
The normal idea of the government
Was something else
We saw in the dream video
But for now, GSTR 3B is going on
Now we will see how we will file GSTR 3B
And for now, how long will it run?
No idea
Now GSTR 3B has become the main return
Here it is like this
So first of all you have to come to the portal
And log in without any delay
Go gst.gov.in
We will put the username
We will put the password
We will log in
This is the basic process
In the services, in the returns tab
We will go to the return dashboard
And the client
I am going to show you the 3B file
For that client
We will file GSTR 3B for 2023
Select Quarter 1
Zoom in the period
Click on the search button
Quickly
So friends you can see
We have filed GSTR 1
And the monthly return is on GSTR 3B
Now we will come
Click on GSTR 3B
Close Come down
And here you will see
Many tables
We have done a lot of work
First table
Tax on outward and reverse charge
Inward supplies
This is the output tax liability
Which you have taken from your customers
Sir, where did it come from?
The amount coming here is 1,56,000 something
It comes from R1
Autopopulated GSTR 1
Autopopulated This is the thing
Whatever you have sold
And collected GST from the customer
It will come here
And it is not that you have to pay it all
If you yourself
Have purchased something with GST
And you have paid someone GST
You also have GST bills
If you have paid GST
You will also get its deduction
In table no.
For example
You bought a product worth 10,000
And paid 18% GST
Now that 10,000
You sell it to the customer in 15,000
And the GST rate will be 18%
So how much will you get from the customer? 15,000 x 18%
How much will 15,000 x 18% be?
Let me check
15,000 x 18%
Sir, this is what you have 2700 2700 Now you have collected
from the customer
Government is saying in table 3.1
Give me 2700
You said that you will give this bill in R1
Of sales
You will show there that you have sold for 15,000
According to 18% and you have taken 2700 from the customer
So in table 3.1
Government said bring it
Bring 2700
Then you will tell the government in table no.
Listen, you don't have the whole 2700
We also paid 1800
When we purchased these goods
We also paid 1800
GST We will keep that GST paid in our pocket
And the remaining 900 will reach you
That's why
Friends, I always say
The person who is registered in GST
We always explain to our clients
GST is not going out of your pocket
They think we are paying GST
You are paying the government from the customer
In that too, the GST you paid while buying
You are getting its rebate back
Many clients say
Yes, I understand the sale GST
We take it from the customer and give it to the government
But what about the CSA
We give GST while buying our goods
So you get its rebate
In table no.
You have to pay net
You will give 900 to the government
So you took 2700 from the customer
The 1800 that you paid earlier
You kept it back in your pocket
You are giving the remaining 900 to the government
So sir, only 900 reached the government
No, you gave 900
The government must have given 1800
To the person you paid while buying
The ultimate consumer tax
Reaches the government
Total 2700
It will reach in two pieces 1800 you paid, it will reach
900 you paid 2700 will reach the government
Don't worry about it
So friends, this is the last table
Interest and late fees for previous tax period
If you have paid any late rate in the previous return
You have late fees
The government charges it in the next return
So you can see here it is 210
Because The previous return was filed late
That's why the late fees are charged in this return
Sir, the return that is late is not charged in that
It is charged in the next
It is written here that the late fees of the previous tax
period are charged here
So friends
Now you have to sum up these three tables
That how much you have to pay 156321 ITC has nothing
They did not pay any GST while purchasing
You have to give it to the entire government
And with late fees
If you add 210, 210
Then their total tax liability will come
Although you don't have to do anything
You can see the button below
You have to just click on
Save GSTR 3B
Save request received
Now you have to wait for 30 seconds
And after waiting
Then click on the refresh button
Click 30 seconds 30 29 28 26 25 26 25 21 20 19 18 17 16 15
14 13 12 11 10 9 8 7 6 5 4 3 2 1 0 OK GSTR 3B Detail Saved
Successfully
Ok Sir
Come down and click on Proceed to Payment
And Sir now listen to the payment
How to make your payment
Come down
Drag here
Additional Cash Required
Means how much you have to pay from your pocket 1,56,321
Because you didn't have ITC
And late fees of 210,210
So total how much you have to pay 156,321 plus 420
Sir this will be 156,741 156,741 Correct 156,741 Now Sir
how you can do this
How can you proceed further
Sir one is the option of Create Chalan
One is Make Payment Post Credit to Ledger
Click on the option of Create Chalan
Come down
And see that
See what I said
Total Chalan Amount
Will show 156,741 Here are many options coming
Friends you have
E-Payment You can do online payment
Credit Card
Debit Card
Whatever option will give here
There is always Net Banking
You can do E-Payment
Ok And a NEFT
RTGS There is a very good option here
What is the option of NEFT RTGS
Now we are saying to the client 1,56,741 Have to make
payment
Now he is saying
So much money
Someone's 10 lakhs 11 lakhs
GST Can also be in crores
He will say
How to do it from your account
We don't even know
Is the payment reaching or not
Very risky work
So we tell him
Don't trust us
Don't do
No problem
We give you a NEFT
We make a chalan of RTGS
Go to the bank
Deposit it in the bank
Your GST will be reflected
Don't give us a rupee
We are giving chalan
Go to the bank
Give money to the bank
Will give to the bank
If you don't give it to the bank
Will be sitting at home
Click on NEFT RTGS
Then what to take in Remitting Bank
Which client
You are filing 3B
With whom you have to deposit this money
That client has opened his business
Current account in which bank
That bank's name will come
Payment will be from the same bank
Remember Payment will be from the same bank
Ok sir
So in the case of our client
Punjab National Bank
We will take PNB here
Yes sir
After that click on Generate Chalan
And I will not click on Generate Chalan again
Because I have already generated this chalan
I will show you
After clicking on Generate Chalan
What kind of chalan will come
Let me show you
Friends Such a chalan will come
GST PMT 06
GST PMT 06 PMT 06 payment 06 we generated the challenge on
14th July and it is valid for 15 days and expiry date is
29th client has to say that he is going to deposit in the
bank but the challenge is to go within 15 days otherwise it
will be expired and you have to make it again ok sir
GST number is coming, client's email id and address and
after that his tax liability is coming, NEFT is written
details of remitting bank is coming
HDFC bank was our client
HDFC bank is coming name of beneficiary bank
Reserve Bank of India client's details are coming
everything is available here everything is available ok
sir, no issue ok sir print this challenge and give it
client will go to the bank and will make the payment as
soon as payment will be deducted from his account here it
will be reflected that your payment is done then you have
to do verification through OTP how will you do that sir?
will you do that like this?
as soon as payment will be deducted then proceed to file
option will be visible proceed to file click on proceed to
file send OTP
EVC electronic verification code click on it
OTP will go to the client there is no use of 10 seconds
coming from here there is no use of 10 seconds now our
client will go and make payment will call us in a day or
two as soon as payment will be done there will be no option
to generate there will be option to proceed to file click
on proceed to file option send EVC electronic verification
code call on client's number
OTP will go to the client and verify and online payment
will be done click on e-payment
click on e-payment click on generate chalan chalan will be
successfully generated and here comes the preferred bank
option
you will leave it for now click on net banking option and
whichever bank you use select the bank to make payment for
example we will use Bank of India click on terms and
conditions and click on make payment as soon as we click on
make payment it will take us to the bank's website
see we have come to the bank's website here you have to
choose the option of retail banking put the id password
whatever is the id password of net banking and pay so
payment will be done from here and then send EVC option
will come proceed to file and finish the return ok so
friends this was live 3B filing any query related to this
you can contact us you can ask there is no problem thank
you bye bye