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 ) | |||||
| © 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 |
- 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 | ||||
| © Net ITC Available (A) – (B) | ||||
| (D) Ineligible ITC | ||||
| (1) As per section 17(5) | ||||
| (2) Others |
- 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
Where should we denote the figures of Outward supplies (such as transportation) liable for reverse charge in 1 (b) or 3 © ii.e. whether it should be included in
b) Outward taxable supplies (zero rated )
c) Other outward supplies (Nil rated, exempted)
Its to be mentioned in ” (d) Inward supplies (liable to reverse charge))
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
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.
yes i m agree with you
where we adjusted inward suppliers ITC(i.e Purchase Input) in Form 3b in GST porta,
In Eligible ITC Section. Sl No‑4
Can I make payment of GST liability outstanding in gstr 3b from my personal debit card on behalf of my client
Yes you can pay even can make neft/rtgs
What are Non-GST supplies and Non-GST inward supplies
Supplies & Services not covered under GST for an eg. Petrol
Do we need to disclose salaries and expenses under Non-GST inward Supplies
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.
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
We are EOU & wants to claim Service Tax Refund for Pre-GST Cenvat Credit. Whether we need to file TRAN‑1?
By mistake, we have put some amount in Inward supplies liable to reverse charge, Can I modify the same before filing it?
If you submitted it you cannot modify the same. Can only show wrong details in next return.
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.
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.
Where to show ITC on GST paid on RCM for the month of July-2017 in GSTR-3B
It should have been shown in the month of july
Inward supplies from ISD in GSTR-3B is the purchases from ISD right?