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
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.
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(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.
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.
(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.
(1) As per rules 42 & 43 of CGST Rules = 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) - Ineligible ITC
(1) As per section 17(5) = Report credit which is ineligible according to Section 17(5).
(2) Others = Any other ineligible ITC.
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.
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 and this appears under column 8. Any Interest or Late fee deposited should also be reported.
There is no TDS/TCS reporting or collecting at present. These columns are hence not applicable currently.
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.
Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately.
Amendment in any details to be adjusted and not shown separately.