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FORM GSTR-3: Monthly return

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Important Keyword: FORM GSTR-3, Monthly return.

FORM GSTR-3

[See rule 61(1)]

Monthly return

NOTE: This Form shall be deemed to have been omitted with effect from the 1st day of October, 2022 vide Notification No. 19/2022-CT dated 28.09.2022.

***OMITTED ***

Year
Month

GSTIN

(a)

Legal name of the registered person

Auto Populated

(b)

Trade name, if any

Auto Populated

Part-A (To be auto populated)

(Amount in Rs. for all Tables)

3. Turnover

Sr. No.

Type of Turnover

Amount

(i)

Taxable [other than zero rated]

(ii)

Zero rated supply on payment of Tax

(iii)

Zero rated supply without payment of Tax

(iv)

Deemed exports

(v)

Exempted

(vi)

Nil Rated

(vii)

Non-GST supply

Total

4. Outward supplies

Inter-State supplies (Net Supply for the month)

Rate	Taxable Value	Amount of Tax
		Integrated Tax	CESS
1	2	3	4

A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]

B. Supplies attracting reverse charge-Tax payable by recipient of supply

C. Zero rated supply made with payment of Integrated Tax

D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise]
GSTIN of e-commerce operator

4.2 Intra-State supplies (Net supply for the month)

Rate	Taxable Value	Amount of Tax
		Central Tax	State /UT Tax	Cess
1	2	3	4	5
A. Taxable supplies (other than reverse charge) [Tax Rate wise]

B. Supplies attracting reverse charge- Tax payable by the recipient of supply

C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise]
GSTIN of e-commerce operator

Tax effect of amendments made in respect of outward supplies

Rate	Net differential value	Amount of Tax
Rate	Net differential value	Integrated tax	Central Tax	State/UT Tax	Cess
1	2	3	4	5	6
(I) Inter-State supplies
A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise]

B Zero rated supply made with payment of Integrated Tax [Rate wise]

C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS

(II) Intra-state supplies
A Taxable supplies (other than reverse charge) [Rate wise]

B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS

Inward supplies attracting reverse charge including import of services (Net of advance adjustments)

5A. Inward supplies on which tax is payable on reverse charge basis

Rate of tax	Taxable Value	Amount of tax
Rate of tax	Taxable Value	Integrated Tax	Central Tax	State/UT tax	CESS
1	2	3	4	5	6
(I) Inter-State inward supplies [Rate Wise]

(II) Intra-State inward supplies [Rate Wise]

5B. Tax effect of amendments in respect of supplies attracting reverse charge

Rate of tax	Differential Taxable Value	Amount of tax
Rate of tax	Differential Taxable Value	Integrated Tax	Central Tax	State/UT Tax	CESS
1	2	3	4	5	6
(I) Inter-State inward supplies (Rate Wise)

(II) Intra-State inward supplies (Rate Wise)

6. Input tax credit

ITC on inward taxable supplies, including imports and ITC received from ISD[Net of debit notes/credit notes]

Description	Taxable value	Amount of tax				Amount of ITC
Description	Taxable value	Integrated Tax	Central Tax	State/ UT Tax	CESS	Integrated Tax	Central Tax	State/ UT Tax	CESS
1	2	3	4	5	6	7	8	9	10
(I) On account of supplies received and debit notes/credit notes received during the current tax period
(a) Inputs

(b) Input services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods

7. Addition and reduction of amount in output tax for mismatch and other reasons

Description		Add to or reduce from output liability	Amount
Description		Add to or reduce from output liability	Integrated tax	Central tax	State / UT tax	CESS
1		2	3	4	5	6
(a)	ITC claimed on mismatched/duplication of invoices/debit notes	Add
(b)	Tax liability on mismatched credit notes	Add
(c)	Reclaim on rectification of mismatched invoices/Debit Notes	Reduce
(d)	Reclaim on rectification of mismatch credit note	Reduce
(e)	Negative tax liability from previous tax periods	Reduce
(f)	Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period	Reduce
(g)	Input Tax credit reversal/reclaim	Add/Reduce

Total tax liability

Rate of Tax	Taxable value	Amount of tax
Rate of Tax	Taxable value	Integrated tax	Central tax	State/UT Tax	CESS
1	2	3	4	5	6
8A. On outward supplies

8B. On inward supplies attracting reverse charge

8C. On account of Input Tax Credit Reversal/reclaim
8D. On account of mismatch/ rectification /other reasons

Credit of TDS and TCS

		Amount
		Integrated tax	Central tax	State/ UT Tax
1		2	3	4
(a)	TDS
(b)	TCS

Interest liability (Interest as on………….. )

On account of	Output liability on mismatch	ITC claimed on mismatched invoice	On account of other ITC reversal	Undue excess claims or excess reduction [refer sec 50(3)]	Credit of interest on rectification of mismatch	Interest liability carry forward	Delay in payment of tax	Total interest liability
1	2	3	4	5	6	7	8	9

(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess

Late Fee

On account of	Central Tax	State/UT tax
1	2	3
Late fee

Part B

Tax payable and paid

Description	Tax payable	Paid in cash	Paid through ITC				Tax Paid
Description	Tax payable	Paid in cash	Integrated Tax	Central Tax	State/UT Tax	Cess	Tax Paid
1	2	3	4	5	6	7	8

(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess

Interest, Late Fee and any other amount (other than tax) payable and paid

Description	Amount payable	Amount Paid
1	2	3
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
II Late fee
(a) Central tax
(b) State/UT tax

Refund claimed from Electronic cash ledger

Description	Tax	Interest	Penalty	Fee	Other	Debit Entry Nos.
1	2	3	4	5	6	7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)

Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]

Description	Tax paid in cash	Tax paid through ITC				Interest	Late fee
Description	Tax paid in cash	Integrated tax	Central Tax	State/UT Tax	Cess	Interest	Late fee
1	2	3	4	5	6	7	8
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess

Verification

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Signatures of Authorised Signatory

……………………………

Place …………… Name of Authorised Signatory

….……………………

Date ……………. Designation

/Status……………………………………

Instructions:-

Terms Used :-
1. GSTIN :- Goods and Services Tax Identification Number
1. TDS :- Tax Deducted at source
1. TCS :- Tax Collected at source

GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.

Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer.

Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.

Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger.

Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received.

Table 4.1 will not include zero rated supplies made without payment of taxes.

Table 4.3 will not include amendments of supplies originally made under reverse charge basis.

Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier.

Utilization of input tax credit should be made in accordance with the provisions of section 49.

GSTR-3 filed without discharging complete liability will not be treated as valid return.

If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again.