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

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auto-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 December

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1 GSTIN 33AUJPP5842Q1ZW
2 (a) Legal name of the registered person PRASHANT GOEL

(b) Trade name, if any PRASHANT ENTERPRISES

(c) GSTR-1 filing date 11/01/2022

(d) GSTR-2B generation date 14/01/2022

(e) GSTR-3B summary generation date 14/01/2022

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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 Integrated tax Central Tax State/UT Tax Cess
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value
(a)Outward taxable supplies (other 10,02,706.46 0.00 55,618.64 55,618.64 0.00
than zero rated, nil rated and
exempted)
(b)Outward taxable supplies (zero 68,778.00 1,346.65 0.00
rated)
(c)Other outward supplies (Nil rated, 2,300.00
exempted)
(d)Inward supplies(liable to reverse 0.00 0.00 0.00 0.00 0.00
charge)
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(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

Nature of supplies Place of supply Total taxable value Amount of Integrated

(State/UT) tax
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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

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
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(2) Import of services

(3) Inward supplies liable to reverse 0.00 0.00 0.00 0.00
charge (other than 1 & 2 above)
(4) Inward supplies from ISD 0.00 0.00 0.00 0.00
(5) All other ITC 0.00 32,087.22 32,087.22 0.00
(B) ITC Reversed

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

Details Integrated tax Central Tax State/UT Tax Cess

(1) As per rules 42 & 43 of CGST Rules
(2) Others 0.00 0.00 0.00 0.00
(C) Net ITC Available (A)-(B) 0.00 32,087.22 32,087.22 0.00

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(D) Ineligible ITC
(1) As per section 17(5)
(2) Others

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

Description Integrated tax Central tax State/UT tax Cess

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Interest Not Available Not Available Not Available Not Available

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 or
reflected in FORM GSTR-2B

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

Table in GSTR-1 Total taxable Integrated tax Central Tax State/UT Tax Cess

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value
4A Taxable outward supplies 9,23,516.41 0.00 51,804.45 51,804.45 0.00
made to registered persons
(other than zero rated
supplies)
4B Outward supplies made to 0.00
registered persons attracting
tax on reverse charge
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4C Taxable outward supplies 0.00 0.00 0.00 0.00 0.00
made through e-commerce
operator attracting TCS
5A Taxable outward inter-state 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 0.00 0.00 0.00
supplies made through e-
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commerce operator attracting

TCS (where invoice value is
more than Rs. 2.5 lakhs)
6C Deemed exports 0.00 0.00 0.00 0.00 0.00
7A_1 Taxable outward intra-state 79,190.05 3,814.19 3,814.19 0.00
supplies made to un-
registered persons
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7B_1 Taxable outward inter-state 0.00 0.00 0.00

supplies made to un-
registered persons (where
invoice value is upto Rs. 2.5
lakhs)
9A Amendments made to 0.00 0.00 0.00 0.00 0.00
invoices declared in previous
tax periods in Tables-4, 5 and
6C
9B Credit/Debit Notes pertaining 0.00 0.00 0.00 0.00 0.00
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to invoices declared in
Tables-4, 5 and 6C
9C Amendments to Credit/Debit 0.00 0.00 0.00 0.00 0.00
Notes pertaining to invoices
declared in Tables-4, 5 and 6C
10A Amendment to taxable
outward intra-state supplies

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

Table in GSTR-1 Total taxable Integrated tax Central Tax State/UT Tax Cess
value
made to unregistered persons 0.00 0.00 0.00 0.00
declared in Table-7 in
previous tax periods

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10B Amendment to taxable 0.00 0.00 0.00
outward inter-state supplies
made to unregistered persons
declared in Table-7 in
previous tax periods
11_I_A1 Advance amount received in 0.00 0.00 0.00 0.00
the tax period - Intra-state

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11_I_A2 Advance amount received in 0.00 0.00 0.00
the tax period - Inter-state
11_I_B1 Advance amount received in 0.00 0.00 0.00 0.00
earlier tax period and
adjusted against supplies
being shown in this tax period
- Intra-state
11_I_B2 Advance amount received in 0.00 0.00 0.00
earlier tax period and

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adjusted against supplies
being shown in this tax period
- Inter-state
11_II Amendments to information 0.00 0.00 0.00 0.00 0.00
regarding advances in
previous tax periods
Total 10,02,706.46 0.00 55,618.64 55,618.64 0.00
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B. Break up of Table 3.1 (b) of GSTR-3B [TOP]

Table in GSTR-1 Total taxable Integrated tax Central Tax State/UT Tax Cess
value
6A Exports 0.00 0.00 0.00
6B Supplies made to SEZ unit or SEZ 68,778.00 1,346.65 0.00
developer
9A Amendments made to invoices declared in 0.00 0.00 0.00
previous tax periods in Table-6A, 6B
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9B Credit/Debit Notes pertaining to invoices 0.00 0.00 0.00

declared in Table-6A,6B
9C Amendments to Credit/Debit Notes 0.00 0.00 0.00
pertaining to invoices declared in
Table-6A,6B
Total 68,778.00 1,346.65 0.00
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C. Break up of Table 3.1 (c) of GSTR-3B [TOP]

Table in GSTR-1 Total taxable Integrated tax Central Tax State/UT Tax Cess
value
8 Nil rated and exempted supplies (columns 2,300.00
2 and 3)

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

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Table in GSTR-2B Total taxable Integrated tax Central Tax State/UT Tax Cess
value
3_Part ITC Available - Inward Supplies liable for 0.00 0.00 0.00 0.00 0.00
A_ III reverse charge
4_Part ITC not available - Inward Supplies liable 0.00 0.00 0.00 0.00 0.00
A_III for reverse charge

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

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

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

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

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

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invoice value is more than Rs.
2.5 lakhs)
7B_1 Taxable outward inter-state 0.00 0.00
supplies made to un-
registered persons (where
invoice value is upto Rs. 2.5
lakhs)
9A Amendments made to 0.00 0.00
invoices declared in previous

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tax periods in Table-5A
9B Credit/Debit Notes pertaining 0.00 0.00
to invoices declared in
Table-5A
9C Amendments to Credit/Debit 0.00 0.00
Notes pertaining to Credit/
Debit notes declared in
Table-9B
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10B Amendment to taxable 0.00 0.00
outward inter-state supplies
made to un-registered
persons declared in Table-7 in
previous tax periods
11_I_A2 Advance amount received in 0.00 0.00
the tax period - Inter-state
11_I_B2 Advance amount received in 0.00 0.00
earlier tax period and
adjusted against supplies
being shown in this tax period
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- Inter-state
11_II Amendments to information 0.00 0.00
regarding advances in
previous tax periods and
amendments to information
regarding adjustment against
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supplies

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

Table in GSTR-1 Place of supply (State/UT) Total taxable value Amount of Integrated tax
4A Taxable outward supplies 0.00 0.00
made to registered persons
(other than zero rated
supplies)
4C Taxable outward supplies 0.00 0.00
made through e-commerce
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operator attracting TCS

9A Amendments made to 0.00 0.00
invoices declared in previous
tax periods in Table-4A, 4C
9B Credit/Debit Notes pertaining 0.00 0.00
to invoices declared in
Table-4A,4C

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

Table in GSTR-1 Place of supply (State/UT) Total taxable value Amount of Integrated tax
9C Amendments to Credit/Debit 0.00 0.00
Notes pertaining to invoices
declared in Table-9B

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

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

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made through e-commerce
operator attracting TCS
9A Amendments made to 0.00 0.00
invoices declared in previous
tax periods in Table-4A, 4C
9B Credit/Debit Notes pertaining 0.00 0.00
to invoices declared in
Table-4A,4C

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9C Amendments to Credit/Debit 0.00 0.00
Notes pertaining to invoices
declared in Table-9B

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 Integrated tax Central Tax State/UT Tax Cess
3_Part A_IV ITC Available - Import of Goods 0.00 0.00

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 Integrated tax Central Tax State/UT Tax Cess

3_Part A_III ITC Available - Inward Supplies liable for reverse 0.00 0.00 0.00 0.00
charge
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C. Break up of Table 4A(4) (ITC Available - Inward Supplies from ISD) [TOP]

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

3_Part A_II ITC Available - Inward Supplies from ISD 0.00 0.00 0.00 0.00
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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 Integrated tax Central Tax State/UT Tax Cess

3_Part A_I ITC Available - All other ITC - Supplies from 0.00 32,087.22 32,087.22 0.00
registered persons other than reverse charge

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

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

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3_Part B_I ITC Available - Others 0.00 0.00 0.00 0.00

4_Part B_I ITC not available - Others 0.00 0.00 0.00 0.00
3_Part A ITC reversal due to net negative values in 3_Part 0.00 0.00 0.00 0.00
A_I,II,III,IV (A,B,C and D above)

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

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 (%)

Period: Due date:

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

Filing date:
Integrated tax
No. of days:
Central tax
Rate of interest:
State/UT tax Cess
[TOP]
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Percentage of liability paid by cash
Liability paid by cash
Interest payable for this period

Instructions:

1. Terms Used :
a. ITC – Input Tax Credit
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b. SEZ – Special Economic Zone

c. ISD – Input Service Distributor
d. 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,
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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.

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. Positive values shall be
reported in respective tables. Negative values, if any, shall not be
Details of Outward supplies considered in the table and system will provide the value as zero.
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Negative values may arise in these tables due to credit notes and
downward amendment of outward supplies. Detail break-up in
Section II above may be referred in this respect.
3.1(d) Table 3 Part A Section III

Inward supplies liable to reverse Table 4 Part A Section III

charge

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

This is auto-populated from FORM GSTR-2B. Positive values shall be

reported in respective table. Negative values, if any, shall not be
considered in the table and system will provide the value as zero.

Negative values may arise in this table due to downward amendment

ed
of outward supplies. Detail break-up in Section II above may be
referred in this respect.
4A (1, 3, 4, 5) Table 3 Part A Section I, This is auto-populated from FORM GSTR-2B. Positive ITC values
II, III, IV shall be reported in respective tables. Negative values, if any, shall
ITC Available not be reported and value shall be reported as zero.

However, such negative values shall be considered as ITC reversal

and would be reported in table 4B(2). Detail break-up in Section III
above may be referred in this respect.

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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 same on an earlier instance.
b. Positive values of all credit notes, on which ITC is not available.
c. In case there are net negative values in ITC available table

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4A(1,3,4,5), then such negative values shall be 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
previous tax period.
Interest
Liability pertaining to the same return period, interest has been
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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.

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’.
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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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