To check the difference between GSTR-1 and GSTR-3B on the GST portal, navigate to Services > Returns > Tax Liabilities and ITC Comparison. This report compares the liability declared in GSTR-1 (sales) and GSTR-3B (paid) by tax head (IGST, CGST, SGST) for a selected period, highlighting discrepancies in red.
GSTR 1 can be monthly or quarterly depending on turnover. Large taxpayers file monthly and small taxpayers under QRMP file quarterly. GSTR 3B is typically filed monthly with an option for quarterly filing under QRMP, and is due later in the month than GSTR 1 for the same period.
ExpressGST || Comparison of GSTR1, GSTR-3B and Books Data
In the post login mode, you can access it by going to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, Form GSTR-3B, (if applicable), in the given period will be displayed.
A. Login and Navigate to Form GSTR-1
How to Amend GSTR 1 After Filing?
Form GSTR-1 is a monthly Statement of Outward Supplies to be furnished by all normal and casual registered taxpayers making outward supplies of goods and services or both and contains details of outward supplies of goods and services.
Click the Search Taxpayer menu available at the GST Portal homepage. 2.2.2 In the GSTIN/UIN of the Taxpayer field, enter the GSTIN or UIN of the taxpayer whose details has to be searched. Click the SEARCH button. 2.2.3 The details are displayed.
How to Download GSTR-3B from the GST Portal
GSTR-3B is a monthly summary return that must be filed by the 20th of the following month, or by the 22nd or 24th in case of quarterly filers. It includes a consolidated report of outward supplies, input tax credit claimed, purchases liable to reverse charge, and the total GST payable.
To access the Tax liabilities and ITC comparison reports, perform following steps:
To file the Form GST DRC-01C Part B, please follow the steps below:
How can I view and download Form GSTR-2B statement of a tax period? Navigate to Services> Returns > Returns Dashboard > File Returns > GSTR 2B Tile to view and download Form GSTR-2B statement of a tax period.
You can download the E-invoice details that get auto-populated in Form GSTR-1 in an excel by clicking the DOWNLOAD DETAILS FROM E-INVOICES (EXCEL) button available at the bottom of Form GSTR-1 page.
The Annual aggregate turnover (AATO) in current and preceding FY (if applicable) is up to ₹ 5 Cr. The Form GSTR-3B return for most recent tax period has been filed.
GSTR-1 and GSTR-3B differ primarily in their content and filing frequency. GSTR-1 provides detailed information about outward supplies and can be filed either monthly or quarterly, depending on the business's turnover. In contrast, GSTR-3B is a monthly summary return that offers an overview of both sales and purchases.
GSTR 1A return can be generated after the 15th of every month by accessing the GST Portal. To view or download GSTR 1A, go to Services > Returns > Returns Dashboard. After selecting the financial year and tax period, GSTR-1A in the given period will be displayed.
To track return status, perform the following steps:
How to Download GSTR-3B
The taxpayer will be required to pay interest on late payment of GST at a rate of 18% annually in addition to the late payment penalty. Further, the period of interest payment will be calculated starting on the filing deadline and ending on the day that the payment is actually paid.
How can I view additional orders/notices issued by the tax officer?
One such common mistake is reflecting wrong details under zero-rated supplies and deemed exports. Such mistake of mentioning details of outward supplies under the wrong head should be avoided while filing a GSTR-1 return.
If a business's annual revenue in the previous or current year surpasses 1.50 crore, on a monthly basis they must submit GSTR-1. The deadline for the current month's GSTR-1 filing is the 11th day of the subsequent month With a turnover less than Rs. 1.5 Crore have the option to file GSTR-1 on a quarterly basis.
Firstly user needs to download the uploaded file from the Gst portal so then user will Login on Gst portal(www.gst.gov.in) > Click on Return Dashboard > File return window will appear > Select financial year and month as per the requirement and then click on Search > Thereafter the user will click on Download button ...