https://help.tallysolutions.com/docs/te9rel64/Tax_India/gst/Form_GSTR-3B.htm

GSTR-3B

Form GSTR-3B is an interim return form the GST dealers with regular registration should use, to file monthly returns. From Tally.ERP 9, you can generate GSTR-3B, export the data in the JSON format, and upload it to the portal to file the returns.

In Tally.ERP 9, you can view GSTR-3B in the report format with tax computation details. This report can be changed to the return format view (specified/prescribed by the department) with the click of a button.

To view the GSTR-3B report

Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-3B .

Return Format View

Click V : View Return Format . The Return Format View displays the values in the actual Form GSTR-3B format. The values are captured under different sections of the form.

Click F12: Configure .

Show tax type in separate columns? - Enable it to view the breakup of tax amount.

Allow tax difference up to : It is set to 0. You can change it as required to ensure the relevant transactions are included in the returns.

o Actual Tax versus Computed Tax is : Based on the tax difference value allowed, you can include the relevant vouchers.

o Greater : Vouchers with actual (transaction) value greater than the computed value are included in the returns.

o Greater or lesser : Vouchers with actual (transaction) value greater or lesser than the computed value are included in the returns.

o Lesser : Vouchers with actual (transaction) value lesser than the computed value are included in the returns.

Summary View

Click V : View Summary . The Summary View provides the tax computation details with the taxable value and tax break-up for local and interstate supplies under taxable, exempt, and nil-rated categories.

The section Ineligible Supplies displays the taxable purchases ineligible for claiming tax credit. Press Enter to view the Voucher Register .

Click F12: Configure and enable the option Show details of eligible credit? to view the breakup of eligible and ineligible tax values. The party-wise view (press Alt+A ) appears as shown below:

The different sections of the report are:

Returns Summary : This section displays a snapshot of business operations in the given period.

Total number of vouchers for the period - Displays the total number of vouchers. Drill down to view the Statistics report.

Included in returns - Displays the number of vouchers that are:

o Participating in the returns : Displays the number of vouchers that are part of the return tables. Drill down to view the Summary of Included Vouchers .

o No direct implication in return tables : Displays the number of vouchers recorded as book entries that do not have an impact on the GSTR-3B returns. Drill down to view the Summary of Included Vouchers .

Not relevant for returns : Displays the number of transactions that are excluded from the returns. Drill down to view the Summary of Excluded Vouchers .

Vouchers with Incomplete/Mismatch in information (to be resolved) for the reporting period.

Drill down from any row to view the list of vouchers under the respective category. You can resolve the exceptions for vouchers under Incomplete/Mismatch in information (to be resolved) to include them in the returns. If the computed tax is not equal to the tax entered in the invoice, the transaction appears under Incomplete/Mismatch in information (to be resolved) . To set the tax difference that you want to allow, to include the vouchers in the returns:

Click F12: Configure

Enter the value in the field Allow tax difference up to .

Particulars (computation details) : This section displays the taxable value and tax amount from outward supplies and inward supplies considered in the returns. The format of this section can be changed from Summary View to Return Format View and vice versa.

For more details on how to file GSTR-3B, click here .

Tables as per GST Format

3.1 Details of Outward Supplies and inward supplies liable to reverse charge

URD Purchases

3.2 Of the supplies shown in 3.1 (a) above, details of inter-Sate supplies made to unregistered persons, composition taxable persons and UIN holders

Reverse Charge Inward Supplies

4. Eligible ITC

Import of Services

5. Values of exempt, nil-rated and non-GST inward supplies

Amount unadjusted against supplies

5.1 Interest and Late fee Payable

Sales against advance from previous periods

Amount unadjusted against purchase

Purchase against advance from previous periods

Table Name

Particulars

Year

Displays the year for which returns are filed. The calender year is captured in YYYY format.

Month

Displays the full name of the month for which the returns are filed.

1. GSTIN

Displays the GSTIN of the dealer filing the returns as recorded in the field GSTIN/UIN in the Company GST Details screen.

2. Legal Name of the registered person

Displays the company name of the dealer as recorded in the field Mailing name in the Company Creation screen.

3.1 Details of Outward Supplies and inward supplies liable to reverse charge

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

Displays the Total Taxable value , Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns from sales and sales-related transactions with or without reverse charge applicability, recorded with:

Nature of transaction as:

o S ales Taxable

o Sales to Consumer - Taxable

o Interstate Sales Taxable

o Deemed Exports Taxable

o Intrastate Deemed Exports Taxable

Journal vouchers with:

o Nature of adjustment as Increase of Tax Liability , and Additional Details as On Account of Advance Receipts

o Nature of adjustment as Decrease of Tax Liability , and Additional Details as:

o Sale against advance receipts

o Cancellation of Advance Receipts

Note: Total Taxable value is the sum of all taxable values including the value of the debit and credit notes, and advance liabilities, excluding tax.

(b) Outward taxable supplies (zero rated)

Displays the Total Taxable value , Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns from sales and sales-related transactions recorded with:

Nature of transaction as:

o Exports Taxable (with or without reverse charge)

o Exports Exempt

o Exports LUT/Bond

o Exports Nil Rated

o Sales to SEZ - Exempt

o Sales to SEZ - LUT/Bond

o Sales to SEZ - Taxable (with or without reverse charge)

o Sales to SEZ - Nil Rated

Journal vouchers with:

o Nature of adjustment as Increase of Tax Liability , and Additional Details as Advance Receipts for Exports/SEZ sales

o Nature of adjustment as Decrease of Tax Liability , and Additional Details as:

o Sale against Advance Receipts for Exports/SEZ sales

o Cancellation of Advance Receipts for Exports/SEZ sales .

Note: Total Taxable value is the sum of all taxable values including the value of the debit and credit notes, and advance liabilities, excluding tax.

(c) Other outward supplies (Nil rated, exempted)

Displays the Total Taxable value , Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns from sales and sales related transactions recorded with:

Nature of transaction as:

o S ales Exempt

o Sales Nil Rated

o Sales to Consumer - Exempt

o Interstate Sales Exempt

o Interstate Sales Nil Rated

o Deemed Exports Exempt

o Deemed Exports Nil Rated

o Intrastate Deemed Exports Exempt

o Intrastate Deemed Exports Nil Rated

o Sales to consumer Nil Rated

Note: Total Taxable value is the sum of all taxable values including the value of the debit and credit notes, and advance liabilities, excluding tax.

(d) Inward supplies (liable to reverse charge)

Displays the Total Taxable value , Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns for purchase or purchase-related transactions recorded with:

Nature of transaction as:

o I mports Taxable with Type of Supply as Service

o Purchase Taxable with the option Is reverse charge applicable? - Yes

o Purchase From Unregistered Dealer - Taxable or Interstate Purchase From Unregistered Dealer - Taxable , with the option Is reverse charge applicable? - Yes

Journal vouchers with:

o Nature of adjustment as Increase of Tax Liability & Input Tax Credit , and Additional Details as Purchase from Unregistered dealer if the option Enable tax liability on reverse charge (Purchase from unregistered dealer)? is set to Yes in the Company GST Details screen.

o Nature of adjustment as Increase of Tax Liability , and Additional Details as Advances Paid under Reverse Charge

o Nature of adjustment as Decrease of Tax Liability , and Additional Details as:

o Cancellation of Advance Payments under Reverse Charge

o Purchase against Advance Payment

Note: Total Taxable value is the sum of all taxable values including the value of the debit and credit notes, and advance liabilities, excluding tax.

(e) Non-GST outward supplies

Displays the Total Taxable value , Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns from journal transactions recorded with masters created by setting the option Is non-GST goods? to Yes .

3.2 of the supplies shown in 3.1 (a) above, details of inter-Sate supplies made to unregistered persons, composition taxable persons and UIN holders

Supplies made to Unregistered Persons

Displays the Place of Supply , Total Taxable value , and Amount of Integrated Tax in separate columns from sales and sales-related transaction, along with:

The party Registration type selected in party master or Statutory Details screen in the journal voucher, as Unregistered , and Consumer .

Nature of transaction as Interstate Sales Taxable

Journal vouchers with:

o N ature of adjustment as Increase of Tax Liability , and Additional Details as On Account of Advance Receipts

o Nature of adjustment as Decrease of Tax Liability , and Additional Details as:

o Cancellation of Advance Receipts

o Sales against Advance Receipts

Note: Total Taxable value is the sum of all taxable values including the value of the debit and credit notes, and advance liabilities, excluding tax.

Supplies made to Composition taxable persons

Displays the Place of Supply , Total Taxable value , and Amount of Integrated Tax in separate columns from sales and sales-related transaction with:

The party Registration type selected in party master or Statutory Details screen in the journal voucher, as Composite .

The Place of supply with State other than the company's state.

Nature of transaction as Interstate Sales Taxable

Journal vouchers with:

o N ature of adjustment as Increase of Tax Liability , and Additional Details as On Account of Advance Receipts

o Nature of adjustment as Decrease of Tax Liability , and Additional Details as:

o Sales against Advance Receipts

o Cancellation of Advance Receipts

Note: Total Taxable value is the sum of all taxable values including the value of the debit and credit notes, and advance liabilities, excluding tax.

Supplies made to UIN holders

Displays the Place of Supply , Total Taxable value , and Amount of Integrated Tax in separate columns from sales and sales-related transaction, along with:

The Party type selected in party master or Statutory Details screen in the journal voucher, as Government Entity or Embassy/UN Body .

The Place of supply with State other than the company's state.

Nature of transaction as Interstate Sales Taxable

Journal vouchers with:

o N ature of adjustment as Increase of Tax Liability , and Additional Details as On Account of Advance Receipts

o Nature of adjustment as Decrease of Tax Liability , and Additional Details as:

o Sales against Advance Receipts

o Cancellation of Advance Receipts

Note: Total Taxable value is the sum of all taxable values including the value of the debit and credit notes, and advance liabilities, excluding tax.

4. Eligible ITC

(A) ITC Available (whether in full or part)

(1) Import of goods

Displays the Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns with Nature of transaction as:

Imports Taxable with

o Type of Supply as Goods .

o Nature of goods set to Capital Goods when grouped under Fixed Assets with Type of Supply as Goods .

P urchase From SEZ - Taxable w ith Type of Supply as Goods .

(2) Import of services

Displays the Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns with Nature of transaction as Imports Taxable with Type of Supply as Services .

(3) Inward supplies liable to reverse charge (other than 1 & 2 above)

Displays the Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns for transactions recorded with:

The following Nature of transaction with the option Is reverse charge applicable? set to Yes

o Purchase Taxable

o Purchase From Unregistered Dealer - Taxable

o I nterstate Purchase From Unregistered Dealer - Taxable

Journal vouchers with:

o Nature of adjustment as Increase of Tax Liability & Input Tax Credit , and Additional Details as Purchase from Unregistered dealer if the option Enable tax liability on reverse charge (Purchase from unregistered dealer)? is set to Yes in the Company GST Details screen.

(4) Inward supplies form ISD

Displays the Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns from journal transactions recorded with:

Nature of adjustment as Increase of Input Tax Credit , and Additional Details as ISD Transfer .

(5) All other ITC

Displays the Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns from purchase transactions recorded with:

Nature of transaction as:

o Purchase Taxable

o Interstate Purchase Taxable

o Purchase Deemed Exports - Taxable

o Intrastate Purchase Deemed Exports - Taxable

o Purchase From SEZ (Without Bill of Entry) - Taxable

Nature of goods as:

o Not Applicable

o Capital Goods

(B) ITC Reversed

(1) As per rules 42 & 43 of CGST Rules

Displays the Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns from journal transactions recorded with:

Nature of adjustment as Reversal of Input Tax Credit and Additional Details as:

o Exempt and non-business supplies - Rule 42(1)(m)

o Capital credit due to exempted supplies - Rule 43(1)(h)

o On account of claiming more - Rule 42 (2)(a)

Nature of adjustment as Increase of Input Tax Credit , and Additional Details as Re-claim of reversal ITC - Rule 42 (2)(b)

(2) Others

Displays the Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns from journal transactions recorded with:

Nature of adjustment as Reversal of Input Tax Credit and Additional Details as:

o Not Applicable

o Non-payment to the buyer - Rule 37(2)

o ISD credit note - Rule 39(1)(j)(ii)

o Others

Nature of adjustment as Increase of Input Tax Credit , and Additional Details as:

o Re-claim of reversal ITC (on account of buyer payment)

o Others

(C) Net ITC Available (A)-(B)

Displays the autocalculated values.

(D) Ineligible ITC

(1) As per section 17(5)

Displays the Integrated Tax , Central Tax , State/UT Tax , and Cess in separate columns from purchase and purchase-related transaction with:

Nature of transaction as:

o Purchase Taxable

o Interstate Purchase Taxable

o Imports Taxable

o Purchase From SEZ - Taxable

o Purchase From Unregistered Dealer - Taxable or Interstate Purchase From Unregistered Dealer - Taxable when the option Enable tax liability on reverse charge (Purchase from unregistered dealer) is set to No in the Company GST Details screen

o Purchase Deemed Exports - Taxable

o Intrastate Purchase Deemed Exports - Taxable

o Purchase From SEZ (Without Bill of Entry) - Taxable

The option Is ineligible for input credit? is enabled in the relevant masters.

Journal vouchers with N ature of adjustment as Reversal of Input Tax Credit , and Additional Details as Ineligible Credit

(2) Others

This field is left blank.

5. Values of exempt, nil-rated and non-GST inward supplies

From a supplier under composition scheme, exempt and nil rated supply

Displays the taxable value from all purchase and purchase-related transactions.

Displays value for inter-state supplies from the transactions recorded with Nature of transaction as:

Interstate Purchase Nil Rated

Interstate Purchase Exempt

Imports Exempt

Imports Nil Rated

Purchase from SEZ - Exempt

Purchase From SEZ - LUT/Bond

Purchase From SEZ - Nil Rated

Purchase Deemed Exports - Exempt

Purchase Deemed Exports - Nil Rated

Intrastate Purchase Deemed Exports - Exempt

Intrastate Purchase Deemed Exports - Nil Rated

Interstate Purchase From Unregistered Dealer - Services

Purchase From SEZ (Without Bill of Entry) - Exempt

Purchase From SEZ (Without Bill of Entry) - Nil Rated

Displays value for intra-state supplies from the transactions recorded with Nature of transaction as:

Purchase from Composite Dealer

Purchase Nil Rated

Purchase Exempt

Purchase from Unregistered dealer - Exempt

Interstate Purchase From Unregistered Dealer - Exempt

Purchase From Unregistered Dealer - Nil Rated

Interstate Purchase From Unregistered Dealer - Nil Rated

Purchase From Unregistered Dealer - Taxable (when the option Enable tax liability on reverse charge (Purchase from unregistered dealer) is set to No in the Company GST Details screen).

Non GST supply

Displays invoice value from a transaction recorded with ledgers or items created by setting the option Is non-GST goods? to Yes . The value is displayed in Inter-State supplies column if the supplier is from a different state and in the Intra-State supplies column if the purchases are made from a local supplier.

5.1 Interest and Late Fees Payable

Interest

Displays the value of the journal voucher recorded with Nature of adjustment as Increase of Tax Liability , and Additional Details as Interest .

Late Fees

Displays the value of the journal voucher recorded with Nature of adjustment as Increase of Tax Liability , and Additional Details as Late Fees .

6.1 Payment of tax

This section will be left blank.

See also

Journal Vouchers in GST