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GSTR-3B Guide

What is GSTR – 3B

GST law finally came into existence with effect from July 1st, 2017. However, anticipating the lack of IT infrastructure preparedness and to calm the initial taxpayer anxieties, the union finance minister Mr. Arun Jaitley on June 18th, 2017 announced that the GST return filing requirements have been relaxed for the first two months. Therefore, through a government notification, GSTR-3B was conceptualized. Further, for ensuring a smooth rollout of the GST taxation system, government of India also extended the filing dates of GSTR-1 and GSTR-2 for the first two months (July and August 2017), below are the notified due dates:

For Month

GSTR-3BGSTR-1GSTR-2GSTR-3
July, 2017Up to 28th Aug

(In case ITC is to be claimed)

Up to 25th Aug         (In case ITC not to be claimed)

1st to 5th Sept6th to 10th Sept11th to 15th Sept
Aug, 2017Up to 20th Sept16th to 20th Sept21st to 25th Sept26th to 30th Sept
Sept, 2017– N/A –As prescribedAs prescribedAs prescribed

 

Source: http://gsttaxindiagov.in/form-gstr-1-gstr-2-gstr-3-gstr-3b-extension-due-dates-filing-forms/

As per the GST law, a normal taxpayer is required to file GSTR-1, GSTR-2 &GSTR-3 returns for every month. But in case of extension of due dates for GSTR-1 and GSTR-2 for any period, GSTR-3B needs to be filed in lieu of GSTR-3. It is noteworthy that GSTR-3B is neither a replacement nor a substitute for either GSTR-1, GSTR-2 or GSTR-3. It can best be understood as a short-term arrangement to meet the GST compliance requirements. Although, same data filed in GSTR-3B can be used to prepare GSTR-1, but if GSTR-3B is not filed for any such period where it is required, further GST return filings for that period will not be allowed by the GSTN. It is also to be noted that no filing of GSTR-3B will invite interest @18% per annum of amount sought to not paid on due date.

Points to Remember

1. Under the normal scenario, GST returns can be filed using any of the following methods:

a. GSTN Common Portal (www.gst.gov.in)

b. Offline utilities provided by GSTN

c. GST Suvidha Providers (GSPs), for example: Masters India

However, taxpayers should be aware that GSTN has not provided any offline utility for the filing of GSTR-3B, i.e. the return must be filed online.

2. Even in scenarios where there is no business transaction during a month, a taxpayer is required to file a Nil Return i.e. taxpayer should submit Nil GSTR-3B return even if there is no business activity during the month of July and August 2017.

3. GSTR 3B must be filed by every registered tax payer (exemptions apply) in lieu of monthly return GSTR-3, whenever notified due to extension of GSTR-1 &GSTR-2.

4. A taxpayer should declare all his outward and inward supply details in GSTR-3B.

5. A taxpayer must file GSTR-3B for every single GSTIN registered under his business organization.

6. After GSTR-3B has been filed, corresponding GSTR-1, GSTR-2 and GSTR-3 also needs to be filed for the same tax period as per the revised deadlines.But a taxpayer cannot file GSTR-1 & GSTR-2 of a month, if he missed filing GSTR-3B of that month.

7. As GSTR-3B is a summary filing of transaction data based on self-assessment, the submitted data will NOT be auto populated for any counter party. Also, no mismatch report can be generated based on such data.

8. There is a provision of late fee of Rs.100/- under CGST and SGST each, if GSTR-3B is filed after the notified due date. However,the maximum late fee amount is Rs.5000/- under each Act.

9. In case of excess ITC claim in GSTR-3B as determined after the filing of corresponding GSTR-2,the excess amount claimed will be reversed from the ITC ledger OR added to the liability ledger.

10. GSTR-3B does not require details to be filed on invoice-level or rate-wise. However, in most cases the taxable value and tax amount must be filed.

11. Although TDS and TCS details are not applicable for the first two months, but the same may be provided if available with the taxpayer.

12. ITC and liability registers will be updated after submission of GSTR-3B.

How to file GSTR-3B at the GST portal

Pre-conditions

1. A taxpayer should have a valid GSTIN and be registered either as a normal or casual taxpayer.

2. A taxpayer should either have a valid digital signature (DSC) or Aadhaar number, depending upon the filing requirements for his business type.

Log in to your GST Portal using your GSTIN and password – Services Tab – Returns and then click on the Returns Dashboard. Then from the dropdown, select the month as July and click on Monthly Return GSTR 3B [as shown below]

GSTR-3B-Government-Portal

Image Source: www.gst.gov.in

The next page, you see is:

GSTR-3B-Guide-Portal

Image Source: www.gst.gov.in

Information Preparation

A taxpayer needs to prepare the following information for error-free filing of GSTR-3B return.

Prepare outward supplies & inward supplies liable to reverse charge

The first table i.e. table 3.1 of form GSTR-3B requires a taxpayer to submit all transaction details pertaining to his outward supplies and inward supplies that are liable to reverse charge. In short, table 3.1 of GSTR-3B will be a compilation of all sales invoices issued during a month and those invoices which attract tax liability due to reverse charge.All the five nature of supplies in table 3.1, shown above, are explained below.

3.1 (a) Outward taxable supplies (other than zero rated, nil-rated and exempted):

The dealer is required to provide details of the supplies (in simple words “sales”) details on which tax has been charged in aggregate. He need not segregate rate wise or product wise or bill wise but just put in the consolidated figure [Detail wise data is to be provided in GSTR-1, to be filed by 05/09/2017]. Nutshell, this row will consist data from all outward invoices excluding zero rated, nil-rated, and exempted invoices and will contain details of invoices issued on which GST was charged, irrespective of any payment was received or not.

3.1 (b) Outward taxable supplies (zero rated[1]): All sales to SEZ units and exports are considered as zero-rated.In case taxpayer has engaged himself into exports during the month of July, he is required to provide the details in this column. Here the column IGST has to be filled only if you have exported by taking an option of payment of tax on export and claiming refund later, in case if you have exported without tax then you only need to enter the taxable value.

3.1(c) Other outward supplies (Nil rated, exempted): All invoices which consist of goods or services that attract nil-rate,will be captured in this row. Only total taxable value of invoices is required as there will be no GST tax component.

3.1 (d) Inward supplies (liable to reverse charge): Taxpayers are required to pay GST on Reverse charge basis on certain notified goods and services, purchased from unregistered dealer subject to exemption provided and various services such as GTA, legal service etc., even though this being an expense for the businessmen, the taxpayer is required to pay GST on reverse charge basis and he is also allowed to take Input credit on it. Hence it is advisable to before filing the return to check the Profit & Loss A/c and consult your GST Professional for the advice. This row will capture details of all such inward supply or purchase invoices which are liable for GST taxes on reverse charge basis i.e. the recipient is liable for payment of GST.

3.1 (e) Non-GST outward supplies: This row will contain details of taxable amount for invoices that consists of non-GST goods like crude petroleum, petrol, high speed diesel, natural gas, and aviation turbine fuel.

[1] Deemed Exports- Transactions in which goods supplied do not leave country.

Export without payment of GST – Supply under bond or Letter of Undertaking without payment of IGST.

Export with payment of GST – Any exporter making supplies after paying IGST.

Export to SEZ- Transactions in which supplies are made to SEZ.

** You must ensure to fill in the correct amount of tax collected on the supply in return. **

Prepare supplies to unregistered, composition and UIN dealers

Table 3.2 under form GSTR-3B will capture all data pertaining to inter-state supplies made to unregistered persons, compounding dealers and those with a UIN number. It is important to note that for all intra-state supplies, this table should not be used to capture such data. After filling 3.1, completely click on 3.2 tab only if you have supplied to the following explained taxable persons (The details to be mentioned here should have been already included in 3.1 table, this is just an additional disclosure)

gstr-3b-prepare-supplies-to-unregistered-person

Image Source: www.gst.gov.in

A. Supplies made to Unregistered Persons: This row will capture all inter-state supplies to unregistered customers i.e. consolidated data of all B2C Large invoices.

Logic: In GST, in case if you have done inter-state supply, you would have to pay IGST which the government would have to share with the state where the supply has been consumed (since, GST being a destination based tax) and hence the details of place of Supply has to be provided and details of the total tax of that particular state (again you need not provide bill wise, rate wise and tax wise details).

B. Supplies made to Composition Taxable Persons: This row will contain data from all inter-state invoices issued to Composition dealers.

C. Supplies made to UIN holders: For all inter-state supplies that are made to UIN (GST Unique ID) holders like Consulates, Embassies, and UN Bodies, this row will contain all such data.

Prepare details of input tax credit

Table 4 of form GSTR-3B is designed to capture data relating to ITC Available, ITC Reversed and any ITC that is ineligible for claim. This table assumes significance as wrong values submitted here can lead to penalties. In short, a taxpayer must enter accurate purchase invoices data in this table to avail eligible ITC that can be further used for setting off GST liabilities, if any.

gstr-3b-prepare-details-of-input-tax-credit

Image Source: www.gst.gov.in

4 (A) ITC Available– In this sub table, we are required to fill the details according to fields mentioned therein, the tax amount which is to be taken as INPUT credit.

4 (A)(1) ITC Available from Import of Goods: This row will contain details of all import of goods invoices for which GST along with customs duty was paid.

4 (A)(2)ITC from Import of Services: This row will contain details of all import of goods invoices for which GST was paid.

4 (A)(3)Inward Supplies Liable to Reverse Charge: This row will contain details of all such invoices on which there was tax paid on reverse charge basis.

4 (A)(4)Inward Supplies from ISD: This row is applicable only for those taxpayers who are registered as input service distributors (ISD) and will contain details of ITC claimed for any ISD.

4 (A)(5)All Other Input Tax Credit: This row will contain transaction data from all other invoices except the above, ex: B2B invoices.

4 (B)(1) ITC Reversed: This row will capture data for any ITC that should be reversed incase full ITC was claimed, even when it was eligible for partial claim, as per the ITC reversal laws 42 & 43 under the CGST Act.

4 (B)(2) All Other Input Tax Credit Reversed: This row will capture data for any ITC that should be reversed because of any rule other than the ones above, as per the ITC reversal laws under the GST Act.

4 (C) Net ITC Availed: This row should contain the difference between total ITC available and total ITC reversed.

4 (D) Ineligible ITC

4 (D)(1) As per Section 17(5) – Tax payer will not be eligible to take credit of goods or services acquired which are mentioned in Section 17(5) (Such as motor vehicles, works contract service subject to conditions mentioned therein). Taxpayer is required to mention such details as well for tracking and supervision purposes.

4 (D)(2) Others – Any other Input credit which is not eligible for business has to be shown here [Connect with Master’s India for a better understanding and clarity]

** In the Input Tax credit table, only the value of goods and/or services are NOT to be mentioned but only the tax paid for acquisition of such goods and/or services. **

Prepare Inward Supplies Exempt from GST

Table 5 under form GSTR-3B is designed to capture details of all inward supply invoices that were exempt from GST tax liability.

gstr-3b-prepare-inward-supplies-exempt-from-gst

Image Source: www.gst.gov.in

5 (a) From a supplier under composition scheme, exempt and nil-rated supply: The first row of this table will capture the aggregate value of all inter and intra-state supplies received from a compounding dealer, purchases that are exempted under GST and purchases with nil-GST rate.

5 (b) Non-GST supply: This row will capture details of all non-GST purchase invoices, if any.

Prepare details of GST paid

Table 6.1 under form GSTR-3B is important as it will identify the distribution of how much is the tax liability and how much liability was paid using ITC and cash each.

This table will capture tax payable and paid data for each tax category i.e. IGST, CGST, SGST and CESS. After submission of details of Outward Supplies (Sales) and Inward Supplies (Purchases), tax payable would be auto calculated and you would be required to make the payment of the same.

A. There are two modes to make a payment

  • Utilizing Input credit paid (As mentioned in Table 4)
  • Tax/Cess Paid in cash (option of which is available as you log in to GST Portal)

B. The form would not allow cross utilizing of the CGST and SGST.

payment-of-tax-under-gstr-3b

Image Source: www.gst.gov.in

Prepare details of TDS and TCS

Table 6.2 under form GSTR-3B will capture data pertaining to any taxes being already paid as part of TDS or TCS deductions. However, currently this form is not available for filing as the government has deferred filing for the same for the initial two months.

Do Composition dealers need to file GSTR-3B:

No, the composition dealers are not required to file GSTR-3B. Composition dealers are required to quarterly file GSTR-4 only.

After filing of GSTR-3B, do my filing obligations finish for July’17:

No, the regular GSTR-1, 2 and 3 would still have be filed by 5th, 10th and 15th September respectively and similarly for August and so on.

Strong Recommendations:

  • Since this being your first GST return filing exercise, you must do it, well before the due date.
  • Before the final submission, do a focused proofreading to ensure that all the expenses are properly fed in along with CGST, SGST and IGST to ensure a smooth credit of the Input Tax.
  • Take proper guidance from your CAs and financial consultants regarding any confusions relating to your first return. You can also connect with Masters India, a GST Suvidha Provider [GSP] and an Application Service Provider [ASP] for the first hand information regarding the GSTR-3B or any queries on GST overall. Touch base with Master’s India at info@masterindia.co | +91 9773706838. Do it right first time.

Comments 81

akhil

August 21, 2017

Hi

I have a query regarding reverse charge. Does amount paid under reverse charge can be taken as credit or we need to pay tax first and then we can claim cerdit. If that is the case in which month we will get cerdit.

Expecting a faster response from you

Selvatharasu

August 25, 2017

I am enter outward supply ITC Amount only in GSTR 3B and click save and submit button,but not Enter inward supply ITC Amount,how to rectify and correction

CA Ruchika Tulsyan

September 7, 2017

In Case of Reverse Charge Mechanism ITC can not used to pay output tax liability. So, Firstly recipient of supply have to pay Tax under Reverse charge in Cash and then he will be eligible to claim ITC on it.
Secondly, ITC can be claimed only when supply is used or will be used for furtherance of business.
once you will pay tax it will show in your E-ledger account.

Premkumar

October 3, 2017

You can pay the tax and claim the credit in same month itself.

CA Ruchika Tulsyan

October 3, 2017

That is the same what i am saying that RCM liability cannot be setoff through ITC , payment is compulsory in cash for such liability.
Once payment is made ITC will be available which can be further use for payment of subsequent tax liability.
We cannot use such ITC for discharge of tax liability of same month it can be use for discharge of tax liability of next month

BIJAY KUMAR PODDAR

November 14, 2017

If I pay RCM on GTA freight pl. inform me How and where I will put this amount as liability and as input in return 3B in case of month of JULY 2017

Reshma Mittal

August 23, 2017

Hi
As per notification no. 18 , Central govt has exempted services imported by SEZ from IGST . whether the service provider needs to pay IGST and thereafter claim refund ? or there is no requirement of paying IGST

Ashraf Ali

August 25, 2017

As far as i know, you will get the credit in immediate next month .

P.Arthy

August 31, 2017

we supplied to SEZ unit with gst tax payment. In gstr 1 where we have to enter
this supply. please guide us

CA Ruchika Tulsyan

September 7, 2017

Table No. 6 Part 6B Zero rated supplies and deemed export

CA Ruchika Tulsyan

September 7, 2017

As per Sec. 16 of IGST Act, 2017 Supplies made to SEZ developer and SEZ unit is Zero rated.
So, both options are available you can either go without payment of IGST or can go with once pay and then claim refund on it.

Naresh Karmali

September 11, 2017

Sir have we to show expenses such as salaries, wages. labour charges, rent paid to municipal councils of less than Rs.500/- in Compositiod, Nil rated and Exempt table of GSTR 3B and GSTR 2 return, and is there any limit for the expenses above which RCM is applicable ( Above Rs.5000/-)

CA Ruchika Tulsyan

September 17, 2017

Yes limit of 5000 is applicable in Reverse charge Mechanism. According to notification issued by the Government if a person receive supply of goods or services or both from unregistered person upto Rs. 5000/- per day then he need not to pay GST under Reverse charge mechanism.

vikrant

October 21, 2017

But do we have to such expenses in gst returns which are below 5k per day

kumar

April 10, 2018

I too have same doubt. Should we need to show the same expense(below daily limit 5000) under “5. Values of exempt, nil rated and non-GST inward supplies” in GSTR 3B

deepak pareek

September 19, 2017

hi we are gta we are service providing to factories under rcm (facotries are paying our GST).we have register ourself in gst now we want to ask we have to fill gstr 3B? in GSTR 3B which column we have to fill our outward supply?

CA Ruchika Tulsyan

September 19, 2017

If you are registered then you have to file all returns and in GSTR 3B details will be filed in 3.1 (a).

sridhar

September 20, 2017

Sir, there is outward service to unregistered dealer (Intra state). Where to show in GSTR3B to pay the GST.

CA Ruchika Tulsyan

September 20, 2017

Services are taxable or exempt?
If taxable then show in 3.1(a)

Mayank

September 20, 2017

But if we put invoice figure, utility asks for tax amount.
As GTA is not charging tax how we put tax figure there and without tax figure it is not saving the details.

CA Ruchika Tulsyan

September 21, 2017

This is technical issue from GSTN Portal..because there are no coloum in GSTR-3B except this where we can fill this detail. Many people are facing this situation.

CA Ruchika Tulsyan

September 21, 2017

one thing which you can do is show in Non GST supplies and then can write a mail to GSTN.

sahil

April 20, 2018

please help me with the same..how are you filing in your return

Mayank Jain

September 20, 2017

So, are we supposed to file gstr 3b for gta or only gstr 1, 2 & 3?

CA Ruchika Tulsyan

September 21, 2017

you have to file both GSTR-3B and GSTR-1,2,3

chetan

September 21, 2017

how to july 3b excess itc august 3b claim

CA Ruchika Tulsyan

September 21, 2017

According to my understanding regarding question which you are asking Excess ITC will be calculated only when actual GSTR-3 will be filled for same month and if their is any excess itc while comparing GSTR-3B & GSTR-3 same will be credited to your E-ledger account.which can be used further for paying taxes as per CGST Rules.

Rajendra Prasad

September 21, 2017

sir i had purchase goods from unregistered dealer below 5000 rs i know that RCM not applicable.
but where show this purchase in 3b..plzz tell me

CA Ruchika Tulsyan

September 21, 2017

Table No. 5 Non GST Inward Supplies

Santosh kumar

October 15, 2017

I have submitted by august gstr3b but there is problem in tax adjustment for file return showing message that Interest to be paid on tax liability both on reverse charge as well as other than reverse charge and there is no edit option now how can I file return this

CA Ruchika Tulsyan

October 16, 2017

Can you please share screenshot when the message is appearing that interest to be paid because till now only penalty is being charged by government if late filing is being made no interest is being asked.
Secondly, if portal is asking for interest then you first have to pay it then only you will be able to file the return.

Rajendra Prasad

September 21, 2017

hii

sir/medam

i am registered person in gst and manufacturer of leather goods. i sent raw material/semi finished goods for job work but job worker is unregistered in gst regime and he charged to me amount 55000 and i paid to him……………….plz tell me.
is rcm applicable in this amount.

CA Ruchika Tulsyan

September 21, 2017

yes RCM will be applicable here on Job charges charged by Job-Worker

Christin

September 22, 2017

s there any location in Chennai of masterindia

Sudha

September 28, 2017

Hi madam,

In GSTR-3B, for eligible ITC table, For the portion ITC reversal, do we need to consider only purchase invoices for which ITC should be reversed or purchase returns/debit notes/credit notes raised for such Purchase invoices should be also considered?

Thanks,
Sudha

CA Ruchika Tulsyan

September 28, 2017

See, ITC is reversed when the same is availed, if you have availed the ITC on purchase then u must reverse it when purchase is returned.

kamlesh

October 11, 2017

1.if GSTR-3B submitted and ITC claim enter less than we can claim remain ITC on next month GSTR-3B..
2. when i have file GSTR-2 than show error “counterparty invoices not allowed ” than what’s solution it.

CA Ruchika Tulsyan

October 16, 2017

(1) GSTR-3B is summary return if you wrongly claim less ITC then you can correct it actual GSTR-1,2,3 of same month need to wait till next month GSTR-3B.

(2) Please clear your question as did you make any change(modify) in invoice number of counter party?

ashish chowdhary

October 18, 2017

do i need to show expenses such as salaries, wages. labour charges, rent paid to municipal councils in Nil rated and Exempt table of GSTR 3B and GSTR 2 return, if yes then how to calculate and how to show please explain with an example…. thanks in advance.

CA Ruchika Tulsyan

October 22, 2017

Salary is not considered as supply because it falls under Schedule III of GST i.e. employer employee relationship so GST will not be applicable.
Secondly Wages , Labour charges etc. falls under GST and GST is applicable on it here 2 situation arise-
(1) When taken from unregistered person and amount is less than 5000 per day upto 13th oct. then will show under exempt supply and when amount is more than 5000 per day then tax will be paid under reverse charge.
(2) Since, after 13th oct. in case of supply from unregistered person more than 5000 per day is exempt upto 31-03-2018 hence will show in exempt supply.

Rohit

October 24, 2017

Hi,

I live in Bangalore and purchase goods from other state(UP) and sell it in Bangalore itself.
So,should my purchase invoice be captured under 4 (A)(5)All Other Input Tax Credit?

CA Ruchika Tulsyan

November 20, 2017

If you are asking regarding GSTR-3B then yes it would be under All Other ITC as (1) belongs to Import of Goods (2) Import of Services (3) Inward supplies liable to Reverse charge (4) Inward supplies from ISD (5) ALL other ITC

Vikas

November 17, 2017

Hi

I hv query regarding filling GSTR3B 3.1B, say I hv export of service and I raised 1 export invoice in $ which converted to say 1 lakh rupees, how to fill the form under zero rated in GSTR3B?
Total taxable value : 1 lakh? What to fill in integrated tax?

I hv not taken any undertaking so I hv to pay GST 1st?

Thanks in advance

CA Ruchika Tulsyan

November 20, 2017

yes you need to pay first IGST if any bond/LUT was given earlier.

navin

November 17, 2017

I am receiving service and paying GST charged in their invoice. In which column should I claim ITC in GSTR 3B

CA Ruchika Tulsyan

November 20, 2017

Table No.4 (A)(5) i.e. all other ITC in normal case.

yb

November 18, 2017

this month only we return material to company no purchase and sales
where we fill amount of return and tax amount.

CA Ruchika Tulsyan

November 20, 2017

can you please explain in detail about the situation?

Priyanka

December 6, 2017

If GSTR-3B and GSTR- 1 are submitted of july month,,ITC claim enter less and GSTR-2 action cannot be made now, than how can claim remain ITC ? In next month GSTR-3b??

CA Ruchika Tulsyan

December 6, 2017

Yes in Next Month you can claim your remaining ITC through GSTR-3B filing.

Priyanka

December 7, 2017

1) But by claiming july month ITC in august month GSTR-3B may be mismatch occurs because of different months?
2) And if in any month no taxable supplies only credit notes are received of previous months,
then GSTR-3B should be NIL return and in GSTR-1 credit notes are shown separetely?

CA Ruchika Tulsyan

December 8, 2017

1) There is no problem in claiming July Month ITC in august. Because you can claim ITC on any invoice upto next year September GST Return filing and filing of annual return whichever is earlier. It’s your choice when you want to show your purchase.

2) Question is not clear. Please explain your question with example.

Priyanka

December 8, 2017

1)Thanks.

2)There is sale 7624.59 and credit notes are amounting -17270.00
so net sale is -9645.41 and IGST -2446.6.
How to show to GSTR-3B??

CA Ruchika Tulsyan

December 8, 2017

That kind of situation generally happens in company like flipkart, snapdeal. It can be possible that in one state your sale is negative and in another state it is positive. But overall negative it is quite illogical.In GSTR-3B total sales are filed rather than State wise.
In GSTR-1 State wise details are filed in B2CS Sale and if in particular month your sales return is more than your sale then negative figure is also accepted in GSTR-1 B2CS sale. But in GSTR-3B negative figure is not accepted.
Still if such situation arise then in GSTR-3B fill sales as 0 and claim ITC of Rs. 2446.60.

Priyanka

December 8, 2017

Yes, This is ecommerce seller company, selling through amazon and paytm.

Okay. in GSTR-3B Nil return and in brief details in GSTR-1.

Thanks.

rahul

December 18, 2017

Hi,
I purchased raw material from unregistered person, so do i need to enter the amount in 3b in section 5 or not. please help.
Thanks
rahul

Kannan

December 24, 2017

GSTN not allowing to file return when tax liability in 3.2 exceeds 3.1. There are cases where due to sale returns from registered dealers the total outward sales in 3.1 is less than the inter-state sales to composition dealers. In such case, how we can file returns? Can the credit note adjustment from one month can be carried forward to the next month?

CA Ruchika Tulsyan

December 25, 2017

Yes liability in case of 3.2 is more than 3.1 then it is incorrect.

Because, in 3.1 (a) we need to fill details of all outward supply (whether Interstate/Intrastate, Registered/Unregistered, Composition, UIN holders)
&
in 3.2 we need to fill details of only Interstate Unregistered, composition and UIN Holders.

So in any case it will not be more than 3.1(a) maximum it can be equal to 3.1(a)

ASHISH HUNDRE

January 12, 2018

for per time mix carriage750 gta service charges paid where to take exemption amt entry in gstr 3b?
and in case rent received from RD in which column in gstr 3b and gstr -1 we have to show these entry? amount is more than rs10000/-

ASHISH HUNDRE

January 12, 2018

Mix carried per day below rs750 gta charges paid which column to show in gstr-3b,and gstr1?
in the case Rent received from RD more than 10000/- which column to show in gstr-3b,and gstr1?
Rcm applicable or not please suggest.
thanks.

CA Ruchika Tulsyan

January 13, 2018

GTA Charges upto 750/- is exempt from GST same will be shown in table no. 5, i.e. value of exempt, non-gst, nil-rated supply in GSTR-3B

In case of rent received from Registered dealer more than 10,000/- it will go in Table 3.1(a) & in B2B in case of GSTR-1

aaditya

January 12, 2018

i am a traders i hade tin/vat and migration in gst as work contractor, our no business transaction and closing stock till sep17, i started sale purchase of coal from oct17 and also file gstr 3b,and1 from sep17 to dec17,
than, what i shall be liable to file itc form 1,02,and 4. or not?
if yes than which form should be filed. please guide me.

CA Ruchika Tulsyan

January 13, 2018

ITC-01
Registered person who is entitled to claim credit of input tax under section 18 (1) is required to file a declaration in Form ‘GST ITC-01’. The credit may be availed for inputs held in stock, Inputs contained in semi-finished or finished goods held in stock or capital goods as the below
One day immediately preceding the date on which his registration is granted for claim under clause (a) or clause (b) of sub-section (1) of section 18
One day immediately preceding the date from which he becomes liable to pay tax under section (9) for claim under clause (c) of sub-section (1) of section 18
One day immediately preceding the date from which the supplies made by registered taxpayer becomes taxable for claim under clause (c) of sub-section (1) of section 18

ITC -04
Details of goods/capital goods sent to job-worker and received back
Every manufacturer who sends goods to his job worker, needs to send goods with a challan. Details of all such challans issued during a quarter needs to be filed using form ITC-04 before 25th day of month succeeding last quarter.

For example, ITC-04 for July to September should be filed on or before 25 October (Note: July to September Quarter of 2017, due date was 31 December 2017).

ITC-02
Declaration for transfer of ITC in case of sale,merger,demerger,amalgamation,lease or transfer of a business under sub-section (3) of section 18

aaditya

January 15, 2018

mam i don’t fill ITC-01 and Tran-1 till date for the period of Sep17 to nov 17. and i utilised itc show as per gstr-3b filled. than whats it effect on me? and can i should file ITC-01 and Tran-1 for ITC already utilised?
Please suggest me.
Thank u so much 4 earlier guide

CA Ruchika Tulsyan

January 25, 2018

No, Now Tran-1 due date have expired you cannot file it.

SHIVA TANEJA

January 20, 2018

Dear Sir,
Plz Guide me how to file GSTR -3b of person liable to tax on margin. ie secand hand Goods.
which amount shows in taxable outward suppliers.

SRIDHAR

January 22, 2018

How to fillup negative values in GSTR-3B both under outward supply and ITC, when there is no sale or purchase but only sales returns and purchase returns

SRIDHAR

January 22, 2018

When there is no sales or purchases and only sales return and purchase return, how to file GSTR-3B Return

CA Ruchika Tulsyan

January 25, 2018

ITC will be adjusted accordingly

ppjoshi

January 25, 2018

dear sir
we have supply SEZ unit for the month of November with IGST payment
by mistake we have mentioned in exempted supply GSTR3B 3.1(c) instead of Zero rated supply in column GSTR3B 3.1 (b) , due to this problem my refund application is not proceed on portal , What can i do for this refund amount ? how to get it ?

CA Ruchika Tulsyan

January 25, 2018

Consult with your Jurisdictional officer

Pradeep

February 3, 2018

Hi,
We opted out of composition w.e.f.01 Oct 2017.
We claimed ITC of inputs held in stock (On 30-09-2017) in Oct 2017 GSTR 3B (in table 4, A5-All other ITC) as ITC 01 was not available to us till Jan 2018.Now after filing ITC 01 on 30/01/2018 the amount,which we have already claimed is reflecting as credited in credit ledger.

Kindly let us know how to reverse the credit (already taken in GSTR 3B of Oct 2017)in forthcoming GSTR 3B

CA Ruchika Tulsyan

February 5, 2018

You can reverse your ITC in Table 4(A)(5) of GSTR-3B

Preeti Bhardwaj

February 10, 2018

Hi,
our Bank has charged extra Bank Charges in month of Dec17 with GST Invoice. Now in the month of January18 its been reversed by bank in our statement. How to show that in GSTR3 B. Will it come under Part 4. (B) ITC Reversed (2) Others column.
Like in Dec month Bank has charged us Bank Charges for Rs. 90000 plus GST.
In Jan18 they have reversed Extra charges or Rs. 85000 from our account. How to treat this in GSTR 3B return.
Thanks
Preeti

S.MANIKKAM

February 16, 2018

We have raised an Invoice to our Customer charging GST wrongly @ 18% instead of 12%. Subsequently, on receiving Debit Note from Customer for the difference 6%, we have raised Credit Note. Now how can we show this in GSTR3B Return (i.e.) What amount of sales turn over should we show in which tariff (12%, 18% etc.).

Anil Verma

March 29, 2018

Sir , Supose We taken wrongly IGST’s ITC …know how to reverse it and what is penallty and interset for it.

Abhishek

April 20, 2018

We have given services to a vendor in the month of march but due to some delay we neither received the payment nor the invoices for that month is generated.So in this case how we can proceed with filling of GSTR3B.Either we will file nil rated return or suggest any others solution.

Rajmurti Pandey

May 9, 2018

is salary paid to employees is liable to shown in GSTR 3B or not, if yes in which cloumn and if not why? kindly guide.

Gokul Krishna .M.K

May 14, 2018

I have a churidar boutique in Kerala registered in GST.. I puchased materials from other states and transported through Kerala roadways. In their bill not charged GST(GST amount=0.00].Should I pay the GST on reverse charge basis ? If yes, At what rate and How will I get the tax paid reverse?
I have got credit note for purchase return.Should I enter the tax amount in GSTR 3B? If yes, Which column?

Rahul Piplani

June 4, 2018

IGST Paid on imports of goods . where should I show it in GSTR 3B . Do we need to show it in reverese charge under GST

Aswini

August 11, 2018

I am a registered business man , I have trucks which i hired out to a GTA in return i am getting a fixed amount which i termed as rent. As the service is exempted under GST whether i need to disclosure in GST returns . If yes Please help me out .