GSTR 3B format – How to fill Form GSTR 3B

GSTR 3B is a monthly return form taxpayers have to file irrespective of their returns. GSTN mandated GSTR 3B return filing for all taxpayers including Nil returns.

Details taxpayer have to furnish in the form are:

  • Sales and Purchase made by the taxpayer
  • Liable Input Tax Credit
  • Liable Tax
  • Tax Paid

GSTR 3B Due Date

GSTR 3B is a monthly return with due date on 20th of the following month. GSTR 3B due date for Dec 2019 is on 20-Jan-2020. You may refer to GSTZen’s Filing Due Dates for due dates of any GST return.

GSTR 3B Format

You may view and download the complete GSTR 3B PDF Form here.

  • 1 – GSTIN = Enter your GST number
  • 2 – Legal name of the registered person = Legal name registered to the GSTIN is auto-populated

3.1 – Details of Outward Supplies and inward supplies liable to reverse charge (other than those covered by Table 3.1.1)

  • 3.1(a) – Outward taxable supplies (other than zero rated, nil rated and exempted) = State and Central Sales in which you charge GST and it’s Tax amount.
  • 3.1(b) – Outward taxable supplies (zero rated) = Supplies with Zero GST rate, i.e, exports or supplies made to SEZ.
  • 3.1(c) – Other outward supplies (Nil rated, exempted) = Supplies with Nill Rated and Exempt such as Milk and Salt.
  • 3.1(d) – Inward supplies (liable to reverse charge) = Purchases made from Unregistered suppliers for which you need to create an invoice for yourself to pay the GST.
  • 3.1(e) – Non-GST outward supplies = Goods that are not covered in GST, eg., Alcohol, Petroleum products etc.

3.1.1 Details of supplies notified under sub-  section 9 (5)  of the Central Goods and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax/Union Territory Goods and Services Tax/State Goods and Services Tax Acts.

  • Taxable supplies on which electronic commerce operator pays tax under Sub-section  9 (5) of Section  – Goods sold or services supplied through e-commerce websites, where tax is paid by the e-comm operator.
  • Taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is required to pay tax under sub-section (5) of section 9  – Goods sold or services supplied through e-commerce websites, where tax is paid by the e-comm operator.

3.2 – Out Of supplies made  in 3.1(a) and 3.1.1 (i), details of Inter-State supplies made

  • Supplies made to Unregistered Persons = Capture Interstate sales to Unregistered Persons.
  • Supplies made to Composition Taxable Persons = Interstate sales made to Composition Tax Payers.
  • Supplies made to UIN holders = Interstate sales made to a UIN holder such as an Embassy.

4  . Eligible  ITC

  • 4(A) – ITC Available (whether in full or part)
  • (1) Import of goods = Tax charged on Import of Goods .
  • (2) Import of services = Tax paid on Import of Services that are covered under Reverse Charge.
  • (3) Inward supplies liable to reverse charge (other than 1 & 2 above) = Inward supplies on reverse charge (other than on import of goods and services reported above).
  • (4) Inward supplies from ISD = Inward supplies from your Input Service Distributor (ISD).
  • (5) All other ITC = Normal purchases from a Registered dealer.
  • 4(B) – ITC Reversed
  • (1) As per rules 38 42 & 43 of CGST Rules and section 17 (5)  = These rules require input credit to be reversed for goods and services used partly for business and partly for other purposes. Input credit reversal is also required in cases where supplies include taxable, exempt and nil rated supplies. Input credit related to capital goods used for business and other purposes, for taxable, exempt, nil rated supplies must also be reversed to the extent not used for business.
  • (2) Others = Any other ITC which has been reversed in you books.
  • 4(C) – Net ITC Available (A)–(B) = Net of Available – Reversed ITC
  • 4(D) – Other details
  • (1) ITC reclaimed which was reversed under Table 4(B)(2) in earlier tax period = Report credit which is reversed in earlier GSTR 3B but reclaimed now .
  • (2) Ineligible ITC under section 16(4) & ITC restricted due to PoS rules = Ineligible ITC due to lapse of time limit to avail ITC, Place of Supply is different from Location of Recipient.

5 – Values of exempt, nil-rated and non-GST inward supplies

  • From a supplier under composition scheme, Exempt and Nil rated supply = Inter-state and Intra-State purchase of goods 0%, Exempt etc.
  • Non GST supply = Goods that are not covered under GST.

5 .1  Interest and Late fee for previous tax period.

6.1 Payment of tax

Final tax payable on taxable supplies which will match with 3.1.(a). The amount is separately reported under IGST, CGST, SGST, and UTGST. Also report the credit which is availed against these; this amount is under 4(C). You must deposit the balance tax. Any Interest or Late fee deposited should also be reported.

GSTR 3B Verificatiion

Other GSTR 3B filing Instructions:

  1. 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.
  2. Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately.
  3. Amendment in any details to be adjusted and not shown separately.
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To know about Form GSTR 1 please check this article GSTR-1 Form To know about Form GSTR 2 please check this article GSTR-2 Form