GSTR-3B preparation and GST payment review
GST
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Monthly
GSTR-3B brings output tax, reverse-charge liabilities, eligible credit and cash payment into the period’s tax return. TheTaxCo prepares the computation, reconciles it with sales reporting, purchase-credit workings and the GST ledgers, and files the return after your approval.
The payment review distinguishes tax already discharged, cash deposited but unused, and credit available for permitted set-off. These balances can have different uses and refund routes. Treating them as interchangeable can produce an incorrect payment or an unsupported refund claim.
What we review before approval
We compare the outward-tax position with the sales registers and GSTR-1, including any same-period amendment. We then bring in the reviewed purchase-credit schedule, reversals, reclaims and reverse-charge transactions. The computation identifies cash-only liabilities and the permitted use of each credit balance.
Reverse-charge tax needs its own cash-payment review; eligible credit arising from that payment is a separate question. Interest and late fees also require separate treatment. A large credit balance therefore does not establish that this month’s bank payment will be nil. GST Portal GSTR-3B preparation manual.
You receive the proposed liability by tax head, the credit to use, the required cash deposit and an explanation of material differences from the previous period. We preserve a link from each adjustment to its working, rather than changing the return total without a record.
The monthly or QRMP cycle
Monthly GSTR-3B is generally due on the 20th of the following month. Under QRMP, GSTR-3B is quarterly and the first two months have a monthly payment review, using the permitted fixed-sum or self-assessment method. The general QRMP payment date is the 25th of the following month, while the quarterly return falls on the 22nd or 24th according to location. Telangana is in the 22nd group. A valid extension for the particular period replaces the standard date. GST Portal normal-taxpayer welcome kit and QRMP guidance.
The cash estimate is shared before the agreed payment cut-off. Your authorised person approves the return and releases the required funds. We handle the filing and follow up payment or portal differences, then reconcile the acknowledgement and ledger debits with the approved computation. Creating a challan alone does not establish that payment and filing are complete.
What you provide and receive
We need the sales report, purchase-credit reconciliation, reverse-charge records, prior returns and the electronic cash, credit and liability ledgers. Include any voluntary payment, notice or correction affecting the period. Where your accountant prepares one of these schedules, we agree the format and review responsibility at the start.
The deliverables are the GSTR-3B working, payment recommendation, draft return, submission and payment records when completed, and a carried-forward list of unresolved items. Our GST team also handles sales returns, detailed invoice matching and historic corrections. We agree the periods and any handover from your accountant so each schedule has a clear owner.
Excess deposits and excess tax need different treatment
Unused money in the electronic cash ledger may be used for permitted liabilities or claimed through the cash-ledger refund route. CBIC has clarified that the two-year refund limit does not apply to a refund of that excess cash balance. Circular 166/22/2021-GST.
If money has already been debited against an overstated liability, it is no longer unused cash in that ledger. We first establish the error, period and available correction or refund route. We also check whether the tax burden was passed to another person where that matters. A bank deposit slip cannot answer those questions.
Questions before the return is filed
Can GSTR-3B be revised after filing? The portal does not provide a revise-and-resubmit facility. Corrections need the legally permitted route for the error and period, with supporting workings. GST Portal GSTR-3B FAQ.
Does a month with no sales qualify for nil filing? We also check purchases, reverse charge, credits and other liabilities. No sales alone is insufficient. An active normal registration still has the applicable return obligation. GST Portal nil GSTR-3B FAQ.
Our credit is still under review. Can the payment estimate proceed? We can show the cash requirement with disputed credit held aside, then update it when the evidence supports a decision. You see the effect before approving the return.
See input credit reconciliation, sales reporting and GST refund review for the connected work.
Email TheTaxCo, message us on WhatsApp or book a call. Share your GST filing frequency, latest completed period and whether the present issue concerns tax computation, payment or a past error.