GSTR 3B Format

by Isha Jagi Blogger

GSTR 3B is a monthly self-declaration form that a taxpayer is necessary to file on a monthly basis. Form GSTR 3b consists of summarized information on supplies made during the calendar month along with the details of paid fees, ITC claimed, purchases below reverse charge mechanism, and so on Furthermore, the taxpayer can also be required to make provision for the payment of taxes, if just about any, for the relevant month.

Format of GSTR 3B

Table 1 (Auto-filled): fifteen digit Goods and Services Taxpayer Recognition Number (GSTIN)

Table 2 of (Auto-filled): Name of the authorized person auto-filled from your GSTN account details, Trade Title, if any, should be individually provided.

Table 3.1: Details of Outward supplies along with inward supplies liable to slow charge:

Total taxable benefit (intrastate and interstate) combined with the total tax (IGST, CGST, SGST/UTGST) as applicable:

·         Facing outward Taxable Supplies other Absolutely no Rate, Nil Rate in addition to Exempted

·         Outward Taxable Resources (Zero Rated)

·         Outward Supplies towards Nil Rated and Exempted

·         Inward Supplies prone to be paid on reverse charge basis

·         Non GST Outward Supplies

Table 3.2: Details of Inter‐State items made to unregistered persons, arrangement dealer, and UIN owners.

Bifurcated details of the interstate outward supplies made to Non listed Persons, Composition Dealers, as well as UIN Holders, captured State‐wise/ Union‐Territory‐wise total with taxable value and total IGST levied on these resources.

Table 4: Details of qualified Input Tax Credit accessible and the ITC reversals created by you to arrive at the Net ITC is captured.

ITC Accessibility (whether in Full or Part): Mention the break‐up of inward supplies on which ITC is availed. The following are the facts you need to capture:

The Taxation credit of IGST paid for on import of goods.

The particular Tax credit of IGST paid on import associated with services.

Inward supplies liable to reverse charge: Mention the particular GST paid on medially supplies, which are liable for the reverse charge as, sponsorship services, and purchase from URD etc . other than import of products or services. To know more, go through inward supplies liable to invert the charge.

Inward Materials from ISD: Input duty credit received from Enter Service Distributor (ISD).

Other ITC: Apart from above, ITC of other inward supplies has to be captured here.

Information on Input Tax credit being reversed: Mention the ITC reversible on the usage of inputs/input services/capital goods used for typically the non‐business purpose, or partially used for exempt supplies. Additionally, if the depreciation is stated on tax component of funds goods, and plant and machinery, then also often the ITC will not be allowed.

Typically the ITC available as documented when reduced by the quantity of ITC to be revered since reported under this desk, the resultant balance are going to be called your eligible ITC.

Details of Ineligible ITC: GST paid on inward materials listed in the negative record is not eligible for Input Income tax Credit (ITC). The details regarding GST paid on these kinds of supplies are recorded within this table. To know more, see the listing of supplies ineligible for ITCIT

Table 5: Details of exempt, nil‐rated and non‐GST back to the inside supplies (for both interstate and intra state products carried out by you)


Table 6.1: Payment of self-ascertained taxation payable by you. This really is based on the details of outward items and inwards supplies prone to be paid on change charge captured in Desk No . 3 the tax-wise break-up of payment involving tax by way of utilization of ITC and cash deposit should be provided.


Table 6.2: TDS/TCS Credit: Here you need to capture the details of TDS (Tax withheld by the Federal government establishment) and TCS (Tax withheld by E-commerce operator). However , these provisions tend to be deferred from initial rollout of GST. Accordingly, TDS and TCS is not relevant till it is notified additional.


How to file GSTR 3B

In order to file form GSTR 3B, the taxpayer can easily follow the below given actions:

·         Visit the GSTN portal and also login with the valid qualifications.

·         Click the Services >   Returns >   Earnings Dashboard command.

·         Select the appropriate Fiscal year & go back filing period and click Prepare Online button underneath the GSTR 3b Tile.

·         A listing of Yes/No questions will be viewed, wherein the taxpayer will likely be required to select answers while applicable to your business. Depending on these answers, the GSTN will display relevant tables connected with form GSTR 3B. As an illustration, if you select Yes for NIL returns, you will be forwarded to Nil return section

·         To be able to upload business summary onto the GSTN portal, the taxpayer will be required to file information by selecting the section ceramic tiles displayed on the screen. These types of sections include:


Section 3.1 - Tax about outward and reverse demand inward supplies: Summary details of outward supplies and inward supplies liable to reverse fee and tax liability on it.


Section 3. 2 : Inter-state supplies: Details of inter-state supplies made to unregistered individuals, composition taxable persons along with UIN holders and income tax thereon.


Section 4 rapid Eligible ITC: Summary information on Eligible ITC claimed, ITC Reversals and Ineligible ITC.


Section 5 - Exempt, nil and Non-GST medially supplies: To provide summary details of exempt, nil and Non-GST inward supplies.


Section 5.1 - Interest in addition to Late Fee: To provide synopsis details of Interest and Later fee payable.



Special Situations

Supplies made to Unregistered People

In the section Supplies created to Unregistered Persons, from the Position of Supply (State/UT) drop-down collection, select the place of supply.

Inside the Total Taxable Value area, enter the total taxable price for each State/UT.

In the Quantity of Integrated Tax field, the particular amount of integrated tax. Make sure you ensure that the integrated tax amount provided here usually do not exceed the integrated taxes liability declared at (a) row in Table-3. one Only integrated tax quantity has to be declared, the cess amount is not required to become mentioned.

Click the ADD key to provide details of such resources for another State. Delete the row if nothing is for being reported after clicking PUT button.

Note: Select the checkbox and click the REMOVE press button to remove the data added. The machine will accept only one entry for each place of supply. The details of tax paid on exports may not be entered here.

Submitting Form GSTR-3B


Click the GO TO FILEbutton

Select the checkbox regarding declaration.

From the Authorised Signatorydrop-down list, select the authorized buy tiles online.



Click the CONTINUE

Select the certificate and click on the SIGN


Enter the OTP delivered on email and cellular number of the Authorized Buy tiles online registered at the GST Web site and click the VERIFY

The success message is viewable. Click the OK button. The actual status of your GSTR 3b will be changed to filed!

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About Isha Jagi Freshman   Blogger

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Joined APSense since, November 12th, 2019, From Mumbai, India.

Created on Dec 23rd 2019 03:56. Viewed 390 times.


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