System Generated FORM GSTR-3B

For Information and Guidance Purposes Only

Form GSTR-3B
System generated summary
[This summary has been generated based on your FORM GSTR-1, GSTR-2B (auto-drafted ITC statement) and GSTR-3B (previous period). These values auto-

ed
populated below may be used to fill in relevant tables in FORM GSTR-3B. This summary is generated for information and guidance purposes only. Please enter
correct values, after due verification.]

Financial year 2021-22

Tax period Jan-Mar

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1 GSTIN 32AAICG6042R1Z8
2 (a) Legal name of the registered person GODSOWN ENERGY PRIVATE LIMITED

(b) Trade name, if any GODSOWN ENERGY PRIVATE LIMITED

(c) GSTR-1 filing date 05/05/2022

(d) GSTR-2B generation date 14/04/2022

(e) GSTR-3B summary generation date 05/05/2022

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Section I: Auto-populated details of Table 3.1, 3.2, 4 and 5.1 of FORM GSTR-3B
Taxpayers may use this data to file their FORM GSTR-3B

(Amount in ₹ for all tables)

A. Table 3.1 of FORM GSTR-3B : Details of Outward supplies and inward supplies liable to reverse charge

Nature of supplies Total taxable value Integrated tax Central tax State/UT tax Cess
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(a) Outward taxable supplies (other than zero 4,70,477.95 0.00 28,524.45 28,524.45 0.00
rated, nil rated and exempted)
(b) Outward taxable supplies (zero rated) 0.00 0.00 0.00
(c) Other outward supplies (Nil rated, 0.00
exempted)
(d) Inward supplies (liable to reverse charge) 0.00 0.00 0.00 0.00 0.00
(e) Non-GST outward supplies 0.00

B. Table 3.2 of FORM GSTR-3B : Of the supplies shown in 3.1(a) above, details of inter-state supplies made to unregistered persons,
composition taxable persons and UIN holders
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Nature of supplies Place of supply (State/UT) Total taxable value Amount of Integrated tax
Supplies made to Unregistered persons 0.00 0.00
Supplies made to Composition taxable persons 0.00 0.00
Supplies made to UIN holders 0.00 0.00

C. Table 4 of FORM GSTR-3B : Eligible ITC

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Details Integrated tax Central tax State/UT tax Cess

(A) ITC Available (whether in full or part)
(1) Import of goods 0.00 0.00
(2) Import of services
(3) Inward supplies liable to reverse charge 1,080.00 0.00 0.00 0.00
(other than 1 & 2 above)
(4) Inward supplies from ISD 0.00 0.00 0.00 0.00
(5) All other ITC 4,263.57 1,396.86 1,396.86 0.00
(B) ITC Reversed
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(1) As per rules 42 & 43 of CGST Rules

(2) Others 1,080.00 0.00 0.00 0.00
(C) Net ITC Available (A)-(B) 4,263.57 1,396.86 1,396.86 0.00
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others

[1]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

D. Table 5.1 of FORM GSTR-3B : Interest

Description Integrated tax Central tax State/UT tax Cess

Interest Not Available Not Available Not Available Not Available

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Section II : Detailed breakup of values in Table 3.1 and 3.2 of FORM GSTR-3B
Taxpayers may use this data for reconciliation of details auto-populated in Section I above and values filed by them in their FORM GSTR-1, IFF or
reflected in FORM GSTR-2B

A. Break up of Table 3.1 (a) of GSTR-3B [TOP]

Table in GSTR-1/IFF Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
4A Taxable outward supplies IFF - January 0.00 0.00 0.00 0.00 0.00

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made to registered
IFF - February 0.00 0.00 0.00 0.00 0.00
persons (other than zero
rated supplies) GSTR-1 Quarterly 4,70,477.95 0.00 28,524.45 28,524.45 0.00
4B Outward supplies made to IFF - January 0.00
registered persons
IFF - February 0.00
attracting tax on reverse
charge GSTR-1 Quarterly 0.00
4C Taxable outward supplies IFF - January 0.00 0.00 0.00 0.00 0.00
made through e‑commerce
IFF - February 0.00 0.00 0.00 0.00 0.00
operator attracting TCS

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GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
5A Taxable outward inter‑state GSTR-1 Quarterly 0.00 0.00 0.00
supplies made to
un‑registered persons
(where invoice value is
more than Rs. 2.5 lakhs)
5B Taxable outward inter‑state GSTR-1 Quarterly 0.00 0.00 0.00
supplies made through
e‑commerce operator
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attracting TCS (where
invoice value is more than
Rs. 2.5 lakhs)
6C Deemed exports IFF - January 0.00 0.00 0.00 0.00 0.00
IFF - February 0.00 0.00 0.00 0.00 0.00
GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
7A_ Taxable outward intra‑state GSTR-1 Quarterly 0.00 0.00 0.00 0.00
1 supplies made to
un‑registered persons
7B_ Taxable outward inter‑state GSTR-1 Quarterly 0.00 0.00 0.00
1 supplies made to
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un‑registered persons
(where invoice value is
upto Rs. 2.5 lakhs)
9A Amendments made to IFF - January 0.00 0.00 0.00 0.00 0.00
invoices declared in
IFF - February 0.00 0.00 0.00 0.00 0.00
previous tax periods in
Tables-4, 5 and 6C GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
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9B Credit⁄Debit Notes IFF - January 0.00 0.00 0.00 0.00 0.00

pertaining to invoices
IFF - February 0.00 0.00 0.00 0.00 0.00
declared in Tables-4, 5 and
6C GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
9C Amendments to IFF - January 0.00 0.00 0.00 0.00 0.00
Credit⁄Debit Notes
IFF - February 0.00 0.00 0.00 0.00 0.00
pertaining to invoices
declared in Tables-4, 5 and GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
6C
10A Amendment to taxable GSTR-1 Quarterly 0.00 0.00 0.00 0.00
outward intra‑state
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supplies made to
un‑registered persons
declared in Table-7 in
previous tax periods
10B Amendment to taxable
outward inter‑state
supplies made to
un‑registered persons
declared in Table-7 in

[2]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-1/IFF Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
previous tax periods GSTR-1 Quarterly 0.00 0.00 0.00
11_ Advance amount received GSTR-1 Quarterly 0.00 0.00 0.00 0.00
I_A1 in the tax period –
Intra‑state

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11_ Advance amount received GSTR-1 Quarterly 0.00 0.00 0.00
I_A2 in the tax period –
Inter‑state
11_I Advance amount received GSTR-1 Quarterly 0.00 0.00 0.00 0.00
_B1 in earlier tax period and
adjusted against supplies
being shown in this tax
period – Intra‑state

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11_I Advance amount received GSTR-1 Quarterly 0.00 0.00 0.00
_B2 in earlier tax period and
adjusted against supplies
being shown in this tax
period – Inter‑state
11_I Amendments to GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
I information regarding
advances in previous tax
periods
Total 4,70,477.95 0.00 28,524.45 28,524.45 0.00

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B. Break up of Table 3.1 (b) of GSTR-3B [TOP]

Table in GSTR-1/IFF Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
6A Exports GSTR-1 Quarterly 0.00 0.00 0.00
6B Supplies made to SEZ unit IFF - January 0.00 0.00 0.00
or SEZ developer
IFF - February 0.00 0.00 0.00
GSTR-1 Quarterly 0.00 0.00 0.00
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9A Amendments made to IFF - January 0.00 0.00 0.00
invoices declared in
IFF - February 0.00 0.00 0.00
previous tax periods in
Table-6A,6B GSTR-1 Quarterly 0.00 0.00 0.00
9B Credit⁄Debit Notes IFF - January 0.00 0.00 0.00
pertaining to invoices
IFF - February 0.00 0.00 0.00
declared in Table-6A,6B
GSTR-1 Quarterly 0.00 0.00 0.00
9C Amendments to IFF - January 0.00 0.00 0.00
Credit⁄Debit Notes
IFF - February 0.00 0.00 0.00
pertaining to invoices
declared in Table-6A,6B GSTR-1 Quarterly 0.00 0.00 0.00
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Total 0.00 0.00 0.00

C. Break up of Table 3.1 (c) of GSTR-3B [TOP]

Table in GSTR-1/IFF Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
8 Nil rated and exempted GSTR-1 Quarterly 0.00
supplies (columns 2 and 3)
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D. Break up of Table 3.1 (d) of GSTR-3B [TOP]

Table in GSTR-2B Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
3_Part ITC Available - Inward January 6,000.00 1,080.00 0.00 0.00 0.00
A_ III Supplies liable for
February -6,000.00 -1,080.00 0.00 0.00 0.00
reverse charge
March 0.00 0.00 0.00 0.00 0.00
4_Part ITC not available - Inward January 0.00 0.00 0.00 0.00 0.00
A_ III Supplies liable for
February 0.00 0.00 0.00 0.00 0.00
reverse charge
March 0.00 0.00 0.00 0.00 0.00
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Total 0.00 0.00 0.00 0.00 0.00

E. Break up of Table 3.1 (e) of GSTR-3B [TOP]

Table in GSTR-1/IFF Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
8 Non- GST outward supplies GSTR-1 Quarterly 0.00
(column 4)

[3]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

F. Break up of Table 3.2 (Supplies made to Unregistered persons) [TOP]

Table in GSTR-1/IFF Tax period Place of supply (State/UT) Total taxable value Amount of Integrated tax
5A Taxable outward inter‑state GSTR-1 Quarterly 0.00 0.00
supplies made to un‑registered

ed
persons (where invoice value
is more than Rs. 2.5 lakhs)
7B_ Taxable outward inter‑state GSTR-1 Quarterly 0.00 0.00
1 supplies made to un‑registered
persons (where invoice value
is upto Rs. 2.5 lakhs)
9A Amendments made to GSTR-1 Quarterly 0.00 0.00
invoices declared in previous
tax periods in Table-5A

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9B Credit⁄Debit Notes pertaining GSTR-1 Quarterly 0.00 0.00
to invoices declared in
Table-5A
9C Amendments to Credit⁄Debit GSTR-1 Quarterly 0.00 0.00
Notes pertaining to
Credit⁄Debit notes declared in
Table-9B
10B Amendment to taxable GSTR-1 Quarterly 0.00 0.00
outward inter‑state supplies
made to un‑registered persons

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declared in Table-7 in previous
tax periods
11_ Advance amount received in GSTR-1 Quarterly 0.00 0.00
I_A2 the tax period - Inter‑state
11_I Advance amount received in GSTR-1 Quarterly 0.00 0.00
_B2 earlier tax period and adjusted
against supplies being shown
in this tax period - Inter‑state
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11_I Amendments to information GSTR-1 Quarterly 0.00 0.00
I regarding advances in
previous tax periods and
amendments to information
regarding adjustment against
supplies

G. Break up of Table 3.2 (Supplies made to Composition taxable persons) [TOP]

Table in GSTR-1/IFF Tax period Place of supply (State/UT) Total taxable value Amount of Integrated tax
4A Taxable outward supplies IFF - January 0.00 0.00
made to registered persons
IFF - February 0.00 0.00
(other than zero rated
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supplies) GSTR-1 Quarterly 0.00 0.00

4C Taxable outward supplies IFF - January 0.00 0.00
made through e‑commerce
IFF - February 0.00 0.00
operator attracting TCS
GSTR-1 Quarterly 0.00 0.00
9A Amendments made to IFF - January 0.00 0.00
invoices declared in previous
IFF - February 0.00 0.00
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tax periods in Table-4A,4C

GSTR-1 Quarterly 0.00 0.00
9B Credit⁄Debit Notes pertaining IFF - January 0.00 0.00
to invoices declared in
IFF - February 0.00 0.00
Table-4A,4C
GSTR-1 Quarterly 0.00 0.00
9C Amendments to Credit⁄Debit IFF - January 0.00 0.00
Notes pertaining to invoices
IFF - February 0.00 0.00
declared in Table-9B
GSTR-1 Quarterly 0.00 0.00

H. Break up of Table 3.2 (Supplies made to UIN holders) [TOP]

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Table in GSTR-1/IFF Tax period Place of supply (State/UT) Total taxable value Amount of Integrated tax
4A Taxable outward supplies IFF - January 0.00 0.00
made to registered persons
IFF - February 0.00 0.00
(other than zero rated
supplies) GSTR-1 Quarterly 0.00 0.00
4C Taxable outward supplies
made through e‑commerce

[4]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-1/IFF Tax period Place of supply (State/UT) Total taxable value Amount of Integrated tax
operator attracting TCS IFF - January 0.00 0.00
IFF - February 0.00 0.00
GSTR-1 Quarterly 0.00 0.00

ed
9A Amendments made to IFF - January 0.00 0.00
invoices declared in previous
IFF - February 0.00 0.00
tax periods in Table-4A,4C
GSTR-1 Quarterly 0.00 0.00
9B Credit⁄Debit Notes pertaining IFF - January 0.00 0.00
to invoices declared in
IFF - February 0.00 0.00
Table-4A,4C
GSTR-1 Quarterly 0.00 0.00
9C Amendments to Credit⁄Debit IFF - January 0.00 0.00

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Notes pertaining to invoices
IFF - February 0.00 0.00
declared in Table-9B
GSTR-1 Quarterly 0.00 0.00

Section III : Detailed breakup of values in Table 4 of FORM GSTR-3B

Taxpayers may use this data for reconciliation of details auto-populated in Section I above and values reflected in their FORM GSTR-2B

A. Break up of Table 4A(1) (ITC Available - Import of goods) [TOP]

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Table in GSTR-2B Tax period Integrated tax Central tax State/UT tax Cess
3_Part ITC Available - Import of Goods January 0.00 0.00
A_IV
February 0.00 0.00
March 0.00 0.00
Total Positive 0.00 0.00

Total Negative 0.00 0.00

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B. Break up of Table 4A(3) (ITC Available - Inward supplies liable to reverse charge (other than 1 & 2 above)) [TOP]

Table in GSTR-2B Tax period Integrated tax Central tax State/UT tax Cess
3_Part ITC Available - Inward Supplies liable January 1,080.00 0.00 0.00 0.00
A_III for reverse charge
February -1,080.00 0.00 0.00 0.00
March 0.00 0.00 0.00 0.00
Total Positive 1,080.00 0.00 0.00 0.00

Total Negative -1,080.00 0.00 0.00 0.00

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C. Break up of Table 4A(4) (ITC Available - Inward Supplies from ISD) [TOP]

Table in GSTR-2B Tax period Integrated tax Central tax State/UT tax Cess
3_Part ITC Available - Inward Supplies from January 0.00 0.00 0.00 0.00
A_II ISD
February 0.00 0.00 0.00 0.00
March 0.00 0.00 0.00 0.00
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Total Positive 0.00 0.00 0.00 0.00

Total Negative 0.00 0.00 0.00 0.00

D. Break up of Table 4A(5) (ITC Available - All other ITC - Supplies from registered persons other than reverse charge) [TOP]

Table in GSTR-2B Tax period Integrated tax Central tax State/UT tax Cess
3_Part A_I ITC Available - All other ITC - Supplies January 18.81 0.00 0.00 0.00
from registered persons other than
February 3,758.76 123.12 123.12 0.00
reverse charge
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March 486.00 1,273.74 1,273.74 0.00

Total Positive 4,263.57 1,396.86 1,396.86 0.00

Total Negative 0.00 0.00 0.00 0.00

E. Break up of Table 4B(2) (ITC Reversed - Others ) [TOP]

Table in GSTR-2B Tax period Integrated tax Central tax State/UT tax Cess

[5]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-2B Tax period Integrated tax Central tax State/UT tax Cess
3_Part B_I ITC Available - Others January 0.00 0.00 0.00 0.00
February 0.00 0.00 0.00 0.00
March 0.00 0.00 0.00 0.00

ed
4_Part B_I ITC not available - Others January 0.00 0.00 0.00 0.00
February 0.00 0.00 0.00 0.00
March 0.00 0.00 0.00 0.00
3_Part A ITC reversal due to net negative values 1,080.00 0.00 0.00 0.00
in 3_Part A_I,II,III,IV (A,B,C and D
above).
Total Positive 1,080.00 0.00 0.00 0.00

Total Negative 0.00 0.00 0.00 0.00

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Section IV : Detailed breakup of values in Table 5.1 (Interest) of FORM GSTR-3B
Taxpayers may use this data for reconciliation of details auto-populated in Section I above and detailed break-up of liability provided in their FORM
GSTR-3B of previous period

A. Total interest liability (As per liability breakup provided in previous GSTR-3B) [TOP]

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Tax period Integrated tax Central tax State/UT tax Cess
-
Total

B. Breakup of tax liabilities paid by ITC and Cash in previous GSTR-3B

[Other than reverse charge and reverse charge, clubbed together] [TOP]
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Period: Filing date:

Particulars Integrated tax Central tax State/UT tax Cess

Tax payable
Paid by credit
Paid by cash
Liability paid by credit (%)
Liability paid by cash (%)

C. Breakup of system computed interest liability - Current tax period [As per sub-section(1) of Section 50 of CGST Act, 2017]
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Interest payable only on portion of liability paid by debiting the electronic cash ledger [TOP]

Period: Due date: Filing date: No. of days: Rate of interest:

Particulars Integrated tax Central tax State/UT tax Cess
Tax payable for this period
Percentage of liability paid by cash
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Liability paid by cash

Interest payable for this period

Instructions:

1. Terms Used :
a. ITC – Input Tax Credit
b. SEZ – Special Economic Zone
c. ISD – Input Service Distributor
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d. Net Value – Summation of all values in a quarter

e. IFF - Invoice Furnishing Facility
f. AATO – Annual Aggregate Turnover

2. System generated summary is a summary of FORM GSTR-3B which will be generated for every registered person based on the following:
a. Details of outward supplies as filed by you in FORM GSTR-1 for the period,
b. Details of inward supplies liable to reverse charge and input tax credit as per your FORM GSTR-2B generated for the period,
c. Interest liability based on breakup of tax liability provided by you in FORM GSTR-3B of previous return period.

[6]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

3. The summary is generated in the following manner:

GSTR-3B table GSTR-2B table Reference

3.1(a, b, c, e) and 3.2 NA This is auto-populated from FORM GSTR-1. Net positive values shall be
reported in respective tables. Net negative values, if any, shall not be

ed
Details of Outward supplies considered in the table and system will provide the value as zero.

Detail break-up in Section II above may be referred in this respect.

3.1(d) Table 3 Part A Section III This is auto-populated from FORM GSTR-2B. Net positive values shall be
reported in respective table. Net negative values, if any, shall not be
Inward supplies liable to reverse Table 4 Part A Section III considered in the table and system will provide the value as zero.
charge
Detail break-up in Section II above may be referred in this respect.

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4A (1, 3, 4, 5) Table 3 Part A Section I, II, This is auto-populated from FORM GSTR-2B. Positive ITC values shall be
III, IV reported in respective tables. Negative values shall be considered as
ITC Available ITC reversal and would be reported in table 4B(2).

Detail break-up in Section III above may be referred in this respect.

4B(2) Table 3 Part B Section I This is auto-populated from FORM GSTR-2B. This covers the following:

ITC reversed – (2) Others Table 4 Part B Section I a. Positive values of all credit notes, on which ITC is available. If this
is negative, then credit may be reclaimed subject to reversal of the

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same on an earlier instance.
b. Positive values of all credit notes, on which ITC is not available.
c. In case there are negative values in ITC available table 4A(1,3,4,5),
then such negative values shall be reversed and considered in this
table.

Detail break-up in Section III above may be referred in this respect.

5.1 NA This is computed based on the breakup of tax liability provided in the
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previous tax period.
Interest
Liability pertaining to the same return period, interest has been computed
on the amount paid by debiting the electronic cash ledger.

Liability pertaining to the pervious return period(s), interest has been

computed on total liability.

For quarterly taxpayers the interest is calculated after reducing the

liability to the extent of cash paid in first two months of the quarter.
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4. If you have issued invoice and credit note in same month, then both shall be reported separately.
5. In case you have not filed FORM GSTR-1 for the period, system generated summary will display the respective values as ‘Not filed’.
6. Similarly, if FORM GSTR-2B is not generated for the period, system generated summary will display the respective values as ‘Not generated’.
7. Similarly, if FORM GSTR-3B is not filed for the previous period/or is not applicable, system generated summary will display the respective
value as ‘Not Available’.
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8. In case net ITC available in table 4C is in negative, then such negative value shall be considered as liability.
9. Table 5 of FORM GSTR-3B is not part of this PDF.
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