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

 

4. 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

 

5. 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