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    GSTR-3b-format-01

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    sunilsheshma4203

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    GSTR-3b-format-01

    Uploaded by

    sunilsheshma4203
    2 views4 pages

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    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    2 views4 pages

    GSTR-3b-format-01

    Uploaded by

    sunilsheshma4203

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    You are on page 1of 4

    Form GSTR-3B [see rule 61(5)]

    Year: Period:

    GSTIN No.:
    Legal Name of the Registered Person:
    Trade Name, If any:
    ARN: Date of ARN:
    (Amount in ₹ for all tables)

    I. Details of Outward supplies and inward supplies liable to reverse charge (other than those covered by table II)
    Nature of Supplies Total taxable value Integrated tax Central tax State / UT tax Cess
    a.Outward taxable supplies (other than zero,nil rated and
    exempted)
    b. Outward taxable supplies (zero rated)
    c. Other outward supplies (nil rated, exempted)
    d. Inward supplies (liable to reverse charge)
    e. Non-GST outward supplies

    II. Details of supplies notified under section 9(5) of the CGST Act, 2017 and corresponding provisions in IGST/UTGST/SGST acts
    Nature of Supplies Total taxable value Integrated tax Central tax State / UT tax Cess

    a. Taxable supplies on which electronic commerce operator


    pays tax u/s 9(5) [to be furnished by electronic commerce
    operator]

    b. Taxable supplies made by registered person through


    electrnic commerce operator on which electronic commerce
    operator is required to pay tax u/s 9(5) [to be furnished by
    registered person making supplies through electronic
    commerce operated]
    III. Out of supplies made in I(a) and II(a), details of inter-state supplies made
    Nature of Supplies Total taxable value Integrated tax
    Supplies made to Unregistered Persons
    Supplies made to composition Taxable Persons
    Supplies made to UIN holders

    IV. Eligible ITC


    Details Integrated tax Central tax State / UT tax Cess
    1. ITC Available (whether in full or part)
    a. Import of goods
    b. Import of services
    c. Inward supplies liable to reverse charge (other than a & b
    above)
    d. Inward supplies from ISD
    e. All other ITC
    2. ITC Reversed
    a. As per rules 38,42 & 43 of CGST rules and section 17(5)
    b. Others
    3. Net ITC available (1-2)
    4. Other Details
    a. ITC reclaimed which was reversed under table 4(2)(b) in
    earlier tax period
    b. Ineligible ITC under section 16(4) & ITC restricted due to
    PoS rules

    V. Values of exempt, nil rated and Non-GST inward supplies


    Nature of Supplies Inter-state supplies Intra-state supplies
    From a supplier under composition scheme, Exempt, Nil rated
    supply
    Non GST supply
    VI. Interest and Late fee for previous tax period
    Details Integrated tax Central tax State / UT tax Cess
    System computed Interest
    Interest Paid
    Late Fee

    VII. Payment of tax


    Tax paid through ITC
    Interest pain in
    Description Total tax payable Central State / UT Tax paid in cash Late fee paid in cash
    Integrated tax Cess cash
    tax tax
    1. Other than reverse charge
    Integrated tax
    Central tax
    State / UT tax
    Cess
    2. Reverse charge
    Integrated tax
    Central tax
    State / UT tax
    Cess

    VIII. Breakup of tax liability declared (for interest computation)


    Period Integrated tax Central tax State / UT tax Cess

    Verification:

    Date: Designation / Status Name of Authorized Signatory

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