Form GSTR‑3 (Monthly return)

Form GSTR‑3 [See rule 61(1)]

 

Monthly return

Year
Month

 

1.

GSTIN

2.

(a)

Legal name of the reg­is­tered person

Auto Pop­u­lat­ed

(b)

Trade name, if any

Auto Pop­u­lat­ed

 

Part‑A (To be auto populated)

 

(Amount in Rs. for all Tables)

3.    Turnover

Sr. No.

Type of Turnover

Amount

1

2

3

(i)

Tax­able  [oth­er than zero rated]

(ii)

Zero rat­ed sup­ply on  pay­ment of Tax

(iii)

Zero rat­ed sup­ply with­out pay­ment of Tax

(iv)

Deemed exports

(v)

Exempt­ed

(vi)

Nil Rat­ed

(vii)

Non-GST sup­ply

Total

 

4.     Outward supplies

 

• Inter-State sup­plies (Net Sup­ply for the month)

 

Rate	Tax­able Value	Amount of Tax
		Inte­grat­ed Tax	CESS
1	2	3	4
A.   Tax­able sup­plies (oth­er than reverse charge and zero rat­ed sup­ply) [Tax Rate Wise]
B.   Sup­plies attract­ing  reverse charge-Tax payable by recip­i­ent of supply
C.   Zero rat­ed sup­ply made with pay­ment of Inte­grat­ed Tax
D. Out of the sup­plies men­tioned at A, the val­ue of sup­plies made though an e‑commerce oper­a­tor attract­ing TCS-[Rate wise]
GSTIN of e‑commerce operator

 

 

• Intra-State sup­plies (Net sup­ply for the month)

 

Rate	Tax­able Value	Amount of Tax
		Cen­tral Tax	State /UT Tax	Cess
1	2	3	4	5
A.   Tax­able sup­plies (oth­er than reverse charge) [Tax Rate wise]
B.   Sup­plies attract­ing  reverse charge- Tax payable by the recip­i­ent of supply
C. Out of the sup­plies men­tioned at A, the val­ue of sup­plies made though an e‑commerce oper­a­tor attract­ing TCS [Rate wise]
GSTIN of e‑commerce operator

 

• Tax effect of amend­ments made in respect of out­ward supplies

 

Rate	Net dif­fer­en­tial value	Amount of Tax
		Inte­grat­ed tax	Cen­tral Tax	State/UT  Tax	Cess
1	2	3	4	5	6
(I)        Inter-State supplies
A     Tax­able sup­plies (oth­er than reverse charge and Zero Rat­ed sup­ply made with pay­ment of Inte­grat­ed Tax) [Rate wise]
B     Zero rat­ed sup­ply made with pay­ment of Inte­grat­ed Tax [Rate wise]
C     Out of the Sup­plies men­tioned at A, the val­ue of sup­plies made though an e‑commerce oper­a­tor attract­ing TCS
(II)       Intra-state supplies
A     Tax­able sup­plies (oth­er than reverse charge) [Rate wise]
B    Out of the sup­plies men­tioned at A, the val­ue of  sup­plies made though an e‑commerce oper­a­tor attract­ing TCS

 

5. Inward sup­plies attract­ing reverse charge includ­ing import of ser­vices (Net of advance adjustments)

 

5A. Inward supplies on which tax is payable on reverse charge basis

 

 

Rate of tax	Tax­able Value	Amount of tax
		Inte­grat­ed Tax	Cen­tral Tax	State/UT tax	CESS
1	2	3	4	5	6
(I)     Inter-State inward sup­plies [Rate Wise]
(II)   Intra-State inward sup­plies  [Rate Wise]

 

5B. Tax effect of amend­ments in respect of sup­plies attract­ing reverse charge

 

 

Rate of tax	Dif­fer­en­tial Tax­able Value	Amount of tax
		Inte­grat­ed Tax	Cen­tral Tax	State/UT Tax	CESS
1	2	3	4	5	6
(I)     Inter-State inward sup­plies (Rate Wise)
(II)   Intra-State inward sup­plies (Rate Wise)

 

6. Input tax credit

ITC on inward tax­able sup­plies, includ­ing imports and ITC received from ISD

[Net of deb­it notes/credit notes]

 

Descrip­tion	Tax­able value	Amount of tax				Amount of ITC
		Inte­grat­ed Tax	Cen­tral Tax	State/ UT Tax	CESS	Inte­grat­ed Tax	Cen­tral Tax	State/ UT Tax	CESS
1	2	3	4	5	6	7	8	9	10
(I)   On account of sup­plies received and deb­it notes/credit notes received dur­ing the cur­rent tax period
(a)  Inputs
(b) Input services
©  Cap­i­tal goods
(II) On account of amend­ments made (of the details fur­nished in ear­li­er tax periods)
(a)  Inputs
(b) Input services
©  Cap­i­tal goods

 

7.       Addition and reduction of amount in output tax for mismatch and other reasons

 

Descrip­tion	Add to or reduce from out­put liability	Amount
		Inte­grat­ed tax	Cen­tral tax	State / UT tax	CESS
1	2	3	4	5	6

 

(a)	ITC claimed on mismatched/duplication of invoices/debit notes	Add
(b)	Tax lia­bil­i­ty on mis­matched cred­it notes	Add
©	Reclaim on rec­ti­fi­ca­tion of mis­matched invoices/Debit Notes	Reduce
(d)	Reclaim on rec­ti­fi­ca­tion of mis­match cred­it note	Reduce
(e)	Neg­a­tive tax lia­bil­i­ty from pre­vi­ous tax periods	Reduce
(f)	Tax paid on advance in ear­li­er tax peri­ods and adjust­ed with tax on sup­plies made in cur­rent tax period	Reduce
(g)	Input Tax cred­it reversal/reclaim	Add/Reduce

 

 

8. Total tax liability

 

 

Rate of Tax	Tax­able value	Amount of tax
		Inte­grat­ed tax	Cen­tral tax	State/UT Tax	CESS
1	2	3	4	5	6
8A. On out­ward supplies
8B. On inward sup­plies attract­ing reverse charge
8C. On account of Input Tax Cred­it Reversal/reclaim
8D. On account of mismatch/ rec­ti­fi­ca­tion /other reasons

 

9. Cred­it of TDS and TCS

 

		Amount
		Inte­grat­ed tax	Cen­tral tax	State/ UT Tax
1		2	3	4
(a)	TDS
(b)	TCS

 

 

10. Inter­est lia­bil­i­ty (Inter­est as on .….….……)

 

On account of	Out­put lia­bil­i­ty on  mismatch	ITC claimed on mis­matched invoice	On account of oth­er ITC rever­sal	Undue excess claims or excess reduc­tio [refer sec 50(3)]	Cred­it of inter­est on rec­ti­fi­ca­tion of n   mis­match	Inter­est lia­bil­i­ty car­ry forward	Delay in pay­ment of tax	Total inter­est liability
1	2	3	4	5	6	7	8	9

 

(a) Inte­grat­ed Tax
(b) Cen­tral Tax
© State/UT Tax
(d) Cess

 

11. Late Fee

 

On account of	Cen­tral Tax	State/UT tax
1	2	3
Late fee

 

 

Part B

 

12. Tax payable and paid

 

Descrip­tion	Tax payable	Paid in cash	Paid through ITC				Tax Paid
			Inte­grat­ed Tax	Cen­tral Tax	State/UT Tax	Cess
1	2	3	4	5	6	7	8
(a) Inte­grat­ed Tax
(b)  Cen­tral Tax
© State/UT Tax
(d) Cess

 

13. Inter­est, Late Fee and any oth­er amount (oth­er than tax) payable and paid

 

Descrip­tion	Amount payable	Amount Paid
1	2	3
(I)    Inter­est on account of
(a)    Inte­grat­ed tax
(b)    Cen­tral Tax
©    State/UT Tax
(d)    Cess
II Late fee
(a)    Cen­tral tax
(b)    State/UT tax

 

14. Refund claimed from Elec­tron­ic cash ledger

 

Descrip­tion	Tax	Inter­est	Penal­ty	Fee	Oth­er	Deb­it Entry Nos.
1	2	3	4	5	6	7
(a)   Inte­grat­ed tax

 

(b)     Cen­tral Tax
©     State/UT Tax
(d)     Cess
Bank Account Details (Drop Down)

 

 

15. Deb­it entries in elec­tron­ic cash/Credit ledger for tax/interest pay­ment [to be pop­u­lat­ed after pay­ment of tax and sub­mis­sions of return]

 

Descrip­tion	Tax paid in cash	Tax paid  through ITC				Inter­est	Late fee
		Inte­grat­ed tax	Cen­tral Tax	State/UT Tax	Cess
1	2	3	4	5	6	7	8
(a)  Inte­grat­ed tax
(b) Cen­tral Tax
© State/UT Tax
(d) Cess

 

Ver­i­fi­ca­tion

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 therefrom.

 

 

Signa­tures of Autho­rised Signatory

……………………………

Place ……………                                            Name of Autho­rised Signatory

….……………………

Date …………….                                             Designation

/Status……………………………………

 

Instructions:-

1. Terms Used :-
2. GSTIN :- Goods and Ser­vices Tax Iden­ti­fi­ca­tion Number
3. TDS :- Tax Deduct­ed at source
4. TCS :- Tax Col­lect­ed at source
5. GSTR 3 can be gen­er­at­ed only when GSTR‑1 and GSTR- 2 of the tax peri­od have been filed.
6. Elec­tron­ic lia­bil­i­ty reg­is­ter, elec­tron­ic cash ledger and elec­tron­ic cred­it ledger of tax­pay­er will be updat­ed on gen­er­a­tion of GSTR‑3 by
7. Part‑A of GSTR‑3 is auto-pop­u­lat­ed on the basis of GSTR 1, GSTR 1A and GSTR
8. Part‑B of GSTR‑3 relates to pay­ment of tax, inter­est, late fee etc. by util­is­ing cred­it avail­able in elec­tron­ic cred­it ledger and cash
9. Tax lia­bil­i­ty relat­ing to out­ward sup­plies in Table 4 is net of invoic­es, debit/credit notes and advances
10. Table 4.1 will not include zero rat­ed sup­plies made with­out pay­ment of
11. Table 3 will not include amend­ments of sup­plies orig­i­nal­ly made under reverse charge basis.
12. Tax lia­bil­i­ty due to reverse charge on inward sup­plies in Table 5 is net of invoic­es, debit/credit notes, advances paid and adjust­ments made out of tax paid on advances earlier.
13. Uti­liza­tion of input tax cred­it should be made in accor­dance with the pro­vi­sions of sec­tion 49.
14. GSTR‑3 filed with­out dis­charg­ing com­plete lia­bil­i­ty will not be treat­ed as valid
15. If tax­pay­er has filed a return which was not valid ear­li­er and lat­er on, he intends to dis­charge the remain­ing lia­bil­i­ty, then he has to file the Part B of GSTR‑3
16. Refund from cash ledger can only be claimed only when all the return relat­ed lia­bil­i­ties for that tax peri­od have been
17. Refund claimed from cash ledger through Table 14 will result in a deb­it entry in elec­tron­ic cash ledger on fil­ing of valid GSTR

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