Recommendations ahead of filing GST return: 

• One should periodically go through his e-waybill portal to verify all e-way bills issued for sale and purchase. The benefit of this exercise is that all e-way bills of sales and purchase will be reconciled from time to time. 
• It should be ensured that all sales bills issued should be serially numbered.  There should not be a gap in serial numbers bills issued.
• A person should check his GSTR 2A monthly as well as quarterly to ensure that all bills have been accounted for.
• There should be monthly and quarterly reconciliation between GSTR 1 and GSTR 3B to ensure that if there is any difference then it can be amended timely.  
• A person should bifurcate inwards bills in eligible and ineligible from time to time so that at the time of reversal of ITC of ineligible bills in GSTR 3B return, no bill is mistakenly included in eligible ITC.

Important features of GST return GSTR 3B

• GST return can only be filed on the GST portal http://gst.gov.in. It cannot be filed offline or through any other website.
• If a registration person holds more than one GST registration then he has to file GSTR 3B for each registration. Filing of all GST registrations with the same PAN cannot be consolidated in one GST registration. 
• In case there are no sales and/or purchases even then filing of GSTR 3B return is mandatory.
• If a person is registered under GST in composition scheme then they are not supposed to file GSTR 3B return.
• Amendment facility is not available in GSTR 3B return. Therefore, GSTR 3B return once filed cannot be edited. However, changes can be incorporated in subsequent months. 
• Refund of GST cannot not be filed through GSTR 3B return. For the purposes of GST refunds, the Government has specified other methods. 
• GSTR 3B return can be filed only after discharging full tax liability declared in GSTR 3B return. It cannot not be filed with tax payable. 
• Only gross value of sales and purchase are supposed to be reported. In other words, bill wise details of sales and purchases are not required to be reported.  

 We hope the above points will help you understand GST return GSTR 3B.