Procedure for submission of monthly return in form GSTR-3 and payment of tax :
Monthly return shall be submitted in form GSTR-3 electronically through the Common Portal either directly or through a Facilitation Centre – rule 3(1) of Return Rules.
Part A of the return under rule 3(1) shall be electronically generated on the basis of information furnished through returns in form GSTR-1, form GSTR-2 and based on other liabilities of preceding tax periods.
Discharge of tax liability – Every registered person furnishing the return shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in form GSTR-3.
Refund of balance in Electronic Cash Register can be claimed – A registered person, claiming refund of any balance in the electronic cash ledger in accordance with section 49(6), may claim such refund in Part B of the return in form GSTR-3. Such return shall be deemed to be an application filed under section 54 of CGST Act.
Return in form GSTR-3B if time limit for GSTR-1 or GSTR-2 was extended – Where the time limit for furnishing of details in form GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended, return in form GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner as may be notified – rule 3(5) of Return Rules.