Generating Form GSTR-3B

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 return 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 recorded with the

Nature of transaction as:

●     Sales Taxable

●     Sales to Consumer - Taxable

●     Interstate Sales Taxable

●     Deemed Exports Taxable

And journal transactions with:

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

●     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sale against advance receipts and Cancellation of Advance Receipts.

Note: Total Taxable value is the sum of all taxable values including the value of 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 the

Nature of transaction as:

●     Exports Taxable

●     Exports Exempt

●     Exports LUT/Bond

●     Sales to SEZ - Exempt

●     Sales to SEZ - LUT/Bond

●     Sales to SEZ - Taxable

And journal transactions with:

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

●     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sale against advance receipts for Exports/SEZ sales and Cancellation of Advance Receipts for Exports/SEZ sales.

Note: Total Taxable value is the sum of all taxable values including the value of 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 the

Nature of transaction as:

●     Sales Exempt

●     Sales Nil Rated

●     Sales to Consumer - Exempt

●     Interstate Sales Exempt

●     Interstate Sales Nil Rated

●     Deemed Exports Exempt

Note: Total Taxable value is the sum of all taxable values including the value of 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 from journal transactions recorded with:

●     Nature of adjustment as Increase of Tax Liability and Additional Details as Import of Services, Purchase under Reverse Charge, Purchase from URD, and Advances Paid under Reverse Charge,

●     Nature of adjustment as Reversal of Tax Liability and Additional Details as Purchase under Reverse Charge, Purchase from URD, and Import of Services,

●     Nature of adjustment as Decrease of Tax Liability and Additional Details as Cancellation of Advance Payments under Reverse Charge.

Note: Total Taxable value is the sum of all taxable values including the value of 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, compostition 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 with:

Nature of transaction as

●     Interstate Sales Taxable,

And journal transaction with:

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

●     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sales against Advance Receipts and Cancellation of Advance Receipts,

With the party Registration type:

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

Note: Total Taxable value is the sum of all taxable values including the value of 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:

Nature of transaction as:

●     Interstate Sales Taxable,

And journal transaction with:

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

●     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sales against Advance Receipts and Cancellation of Advance Receipts,

With party Registration type:

●     selected in party master or Statutory Details screen in the journal voucher, as Composite.

Note: Total Taxable value is the sum of all taxable values including the value of 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 with:

Nature of transaction as:

●     Interstate Sales Taxable,

And journal transaction with:

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

●     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sales against Advance Receipts and Cancellation of Advance Receipts,

With Party type:

●     selected in party master or Statutory Details screen in the journal voucher, as Government Entity.

Note: Total Taxable value is the sum of all taxable values including the value of 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 from journal transactions recorded with:

●     Nature of adjustment as Increase of Input Tax Credit and Additional Details as Import of Goods, Import of Capital Goods, and Purchase from SEZ.

(2) Import of services

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 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 from journal transactions recorded with:

●     Nature of adjustment as Increase of Input Tax Credit and Additional Details as Purchase under Reverse Charge and Purchase from URD.

(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:

●     Purchase Taxable

●     Interstate Purchase Taxable

Nature of goods as:

●     Not Applicable

●     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.

(2) Others

This field is left blank.

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

Displays the auto-calculated difference between (A) - (B) under section 4. Eligible ITC

(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:

●     Purchase Taxable

●     Interstate Purchase Taxable

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

And journal transaction with:

●     Nature 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

●     Purchase from SEZ - Exempt

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

Non GST supply

Displays invoice value from transactions recorded with ledgers/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 is made from a local supplier.

6.1 Payment of tax

This section will be left blank.

6.2 TDS/TCS Credit

This section will be left blank, since the department has disabled the provision of TDS and TCS credit in GSTR-3B.