GSTR-3B Report in Tally.ERP 9

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 Sales Taxable

o Sales to Consumer - Taxable

o Interstate Sales Taxable

o Interstate Sales to Embassy/UN Body Exempt

o Interstate Sales to Embassy/UN Body Nil Rated

o Interstate Sales to Embassy/UN Body 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 Sales Exempt

o Sales Nil Rated

o Sales to Consumer - Exempt

o Interstate Sales Exempt

o Interstate Sales to Embassy/UN Body Exempt

o Interstate Sales to Embassy/UN Body Nil Rated

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 Imports 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

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

● Displays the values of journal vouchers with:

o Nature of adjustment as Increase of Tax Liability & Input Tax Credit with:

o 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 Additional Details as Purchase under reverse charge .

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 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 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 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 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 Embassy/UN Body .

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

● Nature of transaction as:

o Interstate Sales Taxable

o Interstate Sales to Embassy/UN Body 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 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 .

● Purchase From SEZ - Taxable w ith Type of Supply as Goods .

Displays only journal vouchers if recorded for the reverse charge tax liability or input credit. Purchases will not be displayed if journal vouchers are recorded with:

● Nature of adjustment as Increase of Input Tax Credit and Additional Details as Import of Goods

● Nature of adjustment as Increase of Tax Liability & Input Tax Credit and Additional Details as Import of Goods

To display only purchases, exclude the journal voucher from the Participating in return tables of GSTR-3B .

(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 .

Displays only journal vouchers if recorded for the reverse charge tax liability or input credit. Purchases will not be displayed if journal vouchers are recorded with:

● Nature of adjustment as Increase of Input Tax Credit and Additional Details as Import of Services

● Nature of adjustment as Increase of Tax Liability & Input Tax Credit and Additional Details as Import of 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.

● Only purchases if journal vouchers are not recorded. The purchases should have the following Nature of transaction with the option Is reverse charge applicable? set to Yes

o Purchase Taxable

o Interstate Purchase Taxable

o Purchase From Unregistered Dealer - Taxable

o Interstate Purchase From Unregistered Dealer - Taxable

● Only journal vouchers if recorded for the reverse charge tax liability or input credit. Purchases will not be displayed if journal vouchers are recorded with Nature of adjustment as Increase of Tax Liability & Input Tax Credit and Additional Details as:

o Purchase Under Reverse Charge

o 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.

To display only purchases, exclude the journal voucher from the Participating in return tables of GSTR-3B .

(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 Supplier - 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 Yes 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.