GSTR-3B

The GSTR3B summarizes the total values of purchases and sales by month, along with Input Tax Credit (ITC). You can the generated GSTR3B report to file GSTR3B tax return.

You can download the report in the following file formats —CSV (.csv), DAT (.dat), Excel (.xls), and Text (.txt).

The following table lists the sections provided by the GSTR3B report based on the GSTR3B form.

3.1 Details of Outward Supplies and inward supplies liable to reverse charge

Nature of Supplies	Description	Transaction
(a) Outward Taxable supplies (other than zero rated, nil rated and exempted)	Displays the taxable sales value of outward supplies from customers where registration type is any of the following: Regular Composite Dealer Unregistered It also displays the tax amount of the outward supplies by each tax component (IGST, CGST, and SGST or UTGST). This applies to both intrastate and interstate classification of supplies.	Invoice Credit Memo Cash Sale Cash Refund
(b) Outward Taxable supplies (zero rated)	Displays the taxable sales value of outward supplies from customers where registration type is any of the following: Overseas SEZ This applies to Nil Rated and Exempted supplies. Note: No tax will be calculated on exports of goods and services. Tax amount will be set to blank.	Invoice Credit Memo Cash Sale Cash Refund
(c) Other Outward Taxable supplies (Nil rated, exempted)	Displays the total taxable sales value of outward supplies from customers where registration type is any of the following: Regular Composite Dealer Unregistered This applies to Nil Rated and Exempted supplies.	Invoice Credit Memo Cash Sale Cash Refund
(d) Inward supplies (liable to reverse charge)	Displays the total taxable purchase value of inward supplies that belong to any of the following: Import of goods and services Purchase from unregistered person Purchase of goods and services under reverse charge Purchase must be from a vendor where registration type is any of the following: Regular SEZ Unregistered Overseas It also displays the tax amount of the inward supplies by each tax component (IGST, CGST, and SGST or UTGST). This applies to both intrastate and interstate classification of supplies.	Bill Vendor Credit
(e) Non-GST Outward supplies	Displays the total taxable value of sales which includes items marked as Non-GST. Tax amount is set to blank since Non-GST items are non-taxable. This applies to both intrastate and interstate classification of supplies.	—

3.2 Of the supplies shown in 3.1(a) above, details of Inter-State supplies made to unregistered persons, composition taxable persons and UIN holders

Section	Description	Transaction
Place of Supply (State or UT)	Base on the Outward taxable supplies in the above 3.1 table, details are broken down to where inter-state supplies where made (unregistered persons and composition taxable persons) by each place of supply.	Invoice Credit Memo Cash Sale Cash Refund

4. Eligible for ITC

Section	Description	Transaction
(A) ITC Available (Whether in full or part)	—	—
(1) Import of Goods	Displays the total recoverable IGST amount of imported goods. Applicable to items or expense items that have India Tax Nature set to Goods or Capital Goods. Purchase must be from a vendor where registration type is any of the following: Overseas SEZ	Bill Vendor Credit
(2) Import of Services	Displays the total recoverable IGST amount of imported services. Applicable to items or expense items that have India Tax Nature set to Services. Purchase must be from a vendor where registration type is any of the following: Overseas SEZ	Bill Vendor Credit
(3) Inward supplies liable to reverse charge (other than 1 and 2 above)	Displays the total recoverable tax amount (IGST, CGST, SGST/UTGST) of purchase from unregistered persons, and purchase taxable services under reverse charge. Purchase must be from a vendor where registration type is any of the following: Unregistered Regular (Service item in purchase must be under reverse charge)	Bill Bill Credit
(4) Inward supplies from ISD	Not supported.	—
(5) All other ITC	Displays all other recoverable tax amount (IGST, CGST, or SGST/UTGST) of inward supplies. Purchase must be from a vendor where registration type is Regular.	Bill Bill Credit
(B) ITC Reversed	Not supported.	—
(1) As per Rule 42 & 43 of SGST/CGST rules	Not supported.	—
(2) Others	Not supported.	—
(C) Net ITC Available (A)-(B)	(A) — (B)	—
(D) Ineligible ITC	—	—
(1) As per section 17(5) of CGST//SGST Act	Summarizes the unrecoverable IGST amount which applicable tax rule is Ineligible for ITC.	Bill Bill Credit
(2) Other	—	—

5. Values of exempt, Nil-rated and non-GST inward supplies

Section	Description	Transaction
From a supplier under composition scheme, Exempt and Nil rated supply	Inter-State inward supplies: Taxable value of inward supply from a supplier to whom is composite dealer. Taxable value of inward supply which belongs to exempted. Taxable value inward supply where the tax rate is nil.	Bill Vendor Credit
Non-GST Supply	Displays the values of all the interstate inward supplies where item is marked as Non-GST. Purchase must be from a vendor where registration type is any of the following: Regular Composite Dealer SEZ Unregistered Overseas	Bill Vendor Credit

5.1 Interest and Late Fee Payable

Section	Description	Transaction
Interest	Displays the taxable amount captured from the Statutory Adjustment Journal record that has the following setup: Adjustment Type is Overseas Sub Adjustment Type is Interest GST type must be of IGST, CGST, or SGST/UTGST.	Statutory Adjustment Journal
Late Fee	Displays the taxable amount captured from the Statutory Adjustment Journal record that has the following setup: Adjustment Type is Overseas Sub Adjustment Type is Late Fee GST type must be of IGST, CGST, or SGST/UTGST.	Statutory Adjustment Journal

Related Topics

• India Goods and Services Tax (GST) Reporting
• India Localization SuiteTax Reports
• Installing India Localization SuiteTax Reports
• Setting Up Accounting Periods for India Localization SuiteTax Reports

General Notices