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

 

  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
© 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 © 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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