Monthly return

GSTR-3 Table 1

(1) Terms Used :-

a) GSTIN :- Goods and Services Tax Identification Number

b) TDS :- Tax Deducted at source

c) TCS :- Tax Collected at source

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

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

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

(5) 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.

Part-A (To be auto populated)

(3) Turnover

GSTR-3 Table 3

(4) Outward supplies

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

(4.1) Inter-State supplies (Net Supply for the month)

GSTR-3 Table 4a GSTR-3 Table 4a

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

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

GSTR-3 Table 4b

(4.3) Tax effect of amendments made in respect of outward supplies

GSTR-3 Table 4c

(1) Table 4.3 will not include amendments of supplies originally made under reverse charge basis.

(5) Inward supplies attracting reverse charge including import of services

(Net of advance adjustments)

(1) 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.

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

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

(4) 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.

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

GSTR-3 Table 5a

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

GSTR-3 Table 5b

(6) Input tax credit

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

GSTR-3 Table 6

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

GSTR-3 Table 7a GSTR-3 Table 7b

(8) Total tax liability

GSTR-3 Table 8

(9) Credit of TDS and TCS

GSTR-3 Table 9

(10) Interest liability (Interest as on ……………)

GSTR-3 Table 10a GSTR-3 Table 10b

(11) Late Fee

GSTR-3 Table 11

Part B

(12) Tax payable and paid

GSTR-3 Table 12

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

GSTR-3 Table 13a GSTR-3 Table 13b

(14) Refund claimed from Electronic cash ledger

GSTR-3 Table 14

Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3.

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

GSTR-3 Table 15

GSTR-3 Verification