Important Keyword: FORM GSTR-3B, Outward Supplies, inward supplies.
Table of Contents
FORM GSTR-3B
[See rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered person
Auto Populated
Details of Outward Supplies and inward supplies liable to reverse charge
Nature of Supplies
Total Taxable value
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
(a) Outward taxable supplies (other than zero rated, nil rated and exempted)
(b) Outward taxable supplies (zero rated )
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies
Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders
Place of Supply (State/UT)
Total Taxable value
Amount of Integrated Tax
1
2
3
4
Supplies made to Unregistered Persons
Supplies made to Composition Taxable Persons
Supplies made to UIN holders
4. Eligible ITC
Details
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other than 1 & 2 above)
(4) Inward supplies from ISD
(5) All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
5. Values of exempt, nil-rated and non-GST inward supplies
Nature of supplies
Inter-State supplies
Intra-State supplies
1
2
3
From a supplier under composition scheme, Exempt and Nil rated supply
Non GST supply
Payment of tax
Description
Tax payable
Paid through ITC
Tax paid TDS./TCS
Tax/Cess paid in cash
Interest
Late Fee
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
Integrated Tax
Central Tax
State/UT Tax
Cess
TDS/TCS Credit
Details
Integrated Tax
Central Tax
State/UT Tax
1
2
3
4
TDS
TCS
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 there from.
(by Authorised signatory)
Instructions:
Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices
Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
Amendment in any details to be adjusted and not shown separately.
