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:
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. |
|
(b) Outward Taxable supplies (zero rated) |
Displays the taxable sales value of outward supplies from customers where registration type is any of the following:
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. |
|
(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:
This applies to Nil Rated and Exempted supplies. |
|
(d) Inward supplies (liable to reverse charge) |
Displays the total taxable purchase value of inward supplies that belong to any of the following:
Purchase must be from a vendor where registration type is any of the following:
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. |
|
(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. |
|
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:
|
|
(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:
|
|
(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:
|
|
(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. |
|
(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. |
|
(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:
|
|
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:
|
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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:
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:
GST type must be of IGST, CGST, or SGST/UTGST. |
Statutory Adjustment Journal |