FORM GSTR-3B (Details of Outward & Inward Supplies Liable to Reverse Charge)

FORM GSTR-3B

 

[See rule 61(5)]

 

Year
Month

 

 

1. GSTIN
2. Legal name of the registered person Auto Populated

 

 

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

 

Nature of Supplies Total Taxable value Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5 6
(a) Outward taxable supplies (other than zero rated, 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

 

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

 

Place of Supply (State/UT) Total Taxable value Amount of Integrated Tax
1 2 3 4
Supplies made to Unregistered Persons
Supplies made to Composition Taxable Persons
Supplies made to UIN holders

 

  1. Eligible ITC

 

Details Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5
(A) ITC Available (whether in full or part)
(1)  Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other than 1 & 2 above)
(4) Inward supplies from ISD
(5)  All other ITC
(B) ITC Reversed
(1) As per rules 42 & 43 of CGST Rules
(2) Others
(C) Net ITC Available (A) – (B)
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others

 

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

 

Nature of supplies Inter-State supplies Intra-State supplies
1 2 3

 

From a supplier under composition scheme, Exempt and Nil

rated supply

Non GST supply

 

  • Payment of tax

 

Description Tax payable Paid through ITC Tax paid TDS./TCS Tax/Cess paid in cash Interest Late Fee
Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5 6 7 8 9 10
Integrated Tax
Central Tax
State/UT Tax
Cess

 

  • TDS/TCS Credit

 

Details Integrated Tax Central Tax State/UT Tax
1 2 3 4
TDS
TCS

 

Verification (by Authorised signatory)

I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.

 

Instructions:

  • Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices have not been issued in the same month

– value of advances adjusted against invoices

  • Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
  • Amendment in any details to be adjusted and not shown

Download FORM GSTR-3B in Word Formats

22 comments for “FORM GSTR-3B (Details of Outward & Inward Supplies Liable to Reverse Charge)

  1. JYOTI
    August 19, 2017 at 8:22 PM

    Where should we denote the figures of Outward supplies (such as transportation) liable for reverse charge in 1 (b) or 3 (c) ii.e. whether it should be included in

    b) Outward taxable supplies (zero rated )
    c) Other outward supplies (Nil rated, exempted)

    • commerceclub
      August 19, 2017 at 9:36 PM

      Its to be mentioned in ” (d) Inward supplies (liable to reverse charge))

      • Birina
        August 22, 2017 at 9:39 PM

        As a goods transport agency.. it would be an outward supply not inward supply. So where will GTA business show the outward supply of transportation which he is not liable to pay GST as it is covered under RCM

        • commerceclub
          August 22, 2017 at 10:28 PM

          There is no option to show outward supply liable to reverse charge in GSTR-3b. GSTR-3B is only to compute your tax liability and pay it. In my view outward supply liable to reverse charge is not to be shown in GSTR-3B. Its to be shown at time of fiiling GSTR-1 which specically contains outward supply liable to reverse charge and by this your tax liability would not get affected.

          • AJIT SINGH
            November 21, 2017 at 3:23 PM

            yes i m agree with you

  2. A.kannan
    August 20, 2017 at 8:57 PM

    where we adjusted inward suppliers ITC(i.e Purchase Input) in Form 3b in GST porta,

    • commerceclub
      August 21, 2017 at 3:59 PM

      In Eligible ITC Section. Sl No-4

  3. Birina
    August 22, 2017 at 11:25 PM

    Can I make payment of GST liability outstanding in gstr 3b from my personal debit card on behalf of my client

    • commerceclub
      August 23, 2017 at 9:41 PM

      Yes you can pay even can make neft/rtgs

  4. Raju Sreerekha
    August 23, 2017 at 6:14 PM

    What are Non-GST supplies and Non-GST inward supplies

    • commerceclub
      August 23, 2017 at 9:42 PM

      Supplies & Services not covered under GST for an eg. Petrol

  5. Raju Sreerekha
    August 24, 2017 at 10:21 AM

    Do we need to disclose salaries and expenses under Non-GST inward Supplies

    • sushil verma
      August 25, 2017 at 3:06 PM

      Salary is not covered under the definition of Supply, so salary is neither outward nor inward supply under GST. Refer to definition of supply of Schedule 3.

  6. suresh k
    August 29, 2017 at 1:10 PM

    can i show labour charges under(RCM) in gstr-3b to claim ITC and in which column…., with out bill/invoice and is there any impact on gstr 1

  7. Raju Sreerekha
    August 30, 2017 at 5:06 PM

    We are EOU & wants to claim Service Tax Refund for Pre-GST Cenvat Credit. Whether we need to file TRAN-1?

  8. Santhosh
    August 31, 2017 at 3:31 PM

    By mistake, we have put some amount in Inward supplies liable to reverse charge, Can I modify the same before filing it?

    • commerceclub
      September 1, 2017 at 12:22 PM

      If you submitted it you cannot modify the same. Can only show wrong details in next return.

  9. Raju Sreerekha
    September 7, 2017 at 6:16 PM

    Raju Sreerekha,

    we have applied for ST refund for Q1 2017-18 for cenvat credit available for Apr-17 to Jun-17. Do we need to file TRAN1 for cenvat credit available in ST-3 return for the period April-17 to June-17.

    • commerceclub
      September 8, 2017 at 11:31 AM

      Tran-1 is for availing carried forward input credit. If you claiming refund of it. Thene there is no carried forward credit with you and no need to file Tran-1.

  10. bikky bagchi
    September 19, 2017 at 7:09 PM

    Where to show ITC on GST paid on RCM for the month of July-2017 in GSTR-3B

    • commerceclub
      September 21, 2017 at 11:55 PM

      It should have been shown in the month of july

  11. Sudha
    October 6, 2017 at 5:14 PM

    Inward supplies from ISD in GSTR-3B is the purchases from ISD right?

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