GSTR-3B Section 3.1

GSTR-3B section 3.1 - Details of Outward Supplies and inward supplies liable to reverse charge includes information about the total tax that you need to pay.

GSTR-3B section 3.1 contains the following subsections:

3.1(a)

GSTR-3B section 3.1(a) includes all outward taxable supplies on which GST is charged by you other than the supplies that are zero-rated (export supplies), nil-rated (supplies with rate type as zero rate), or are exempt from GST.

3.1(b)

GSTR-3B section 3.1(b) includes all outward taxable supplies that are zero-rated.

3.1(c)

GSTR-3B section 3.1(c) includes all outward supplies that are nil-rated.

3.1(d)

GSTR-3B section 3.1(d) includes all inward supplies on which reverse charge applies.

The transactions in section 3.1 are consolidated by summation of taxable amounts, IGST, CGST, SGST, and Cess.