Updated on: Apr 15th, 2025
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3 min read
Regular taxpayers, including those opting for the QRMP scheme, must file form GSTR-3B return. It is a monthly summary return but the frequency can be once a quarter for the QRMP taxpayers.
Latest Updates
11th April, 2025
- GSTN issued an advisory on reporting values in Table 3.2 of GSTR-3B.
- Starting from April 2025, the auto-populated values in Table 3.2 for inter-state supplies made to unregistered persons, composition taxpayers, and UIN holders will be non-editable.
- Taxpayers would need to correct the incorrect values by making amendments through Form GSTR-1A or Form GSTR-1/IFF filed for subsequent tax periods.
GSTR-3B is divided into 7 sections. This article contains in detail each section/table of GSTR-3B and the details to be provided in it.
These details are further broken down into the following-
For each of these you must provide, the total taxable value (a total which has been invoiced). And then further break this up into IGST, CGST, SGST/UTGST and cess if any.
You do not have to provide invoice-level detail here. Only the consolidated values for the month must be provided. You do not have to provide the GST rate, only the total tax values.
3.1.1 Details of e-commerce supplies under Section 9(5) of the CGST Act, including IGST & state/UT acts.
e-Commerce operators must fill in Clause (i) with sale value and taxes payable whereas the e-commerce sellers should fill Clause (ii). Care must be taken to enter details of only the sales carried out through the e-commerce websites.
This table was added as a part of the modification to GSTR-3B vide the CGST Notification 14/2022 dated 5th July 2022. Further, the taxpayer must avoid duplication and should not report such e-commerce sales value or taxes thereof in previous Table 3.1.
3.2 Of the supplies shown in 3.1(a) and 3.1.1(i) above, details of inter-state supplies made to unregistered persons, composition taxable persons, and UIN holders.
Under this head further, a break up of ‘Outward taxable supplies’ in the above two tables must be provided. Here you must mention the inter-state supplies which are made to
UIN holders mean those who have a Unique Identification Number instead of a GSTIN. These are specialised agencies of the UNO (United Nations Organisation) or an embassy. Or any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947. Any other persons may also be notified by the Commissioner.
4. Eligible ITC
This is the detail required for the input tax credit. It must be provided separately for IGST, CGST, SGST, UTGST, and Cess. Only total values have to be reported and invoice level information is not required.
(A) ITC Available (whether in full or part) – This information must be broken down into ITC on:
Our experts can help you calculate the amount of credit to be reported here. Input tax credit on the closing stock is not required to be reported here, as this input tax credit must be first reported by filling up TRAN-1 and TRAN-2 forms.
(B) ITC Reversed
(C)Net ITC available (A) – (B) – This will be auto-populated by Clear GST software.
(D) Other Details (Prior to 5th July 2022, it was Ineligible ITC)
5. Provide values of exempt, nil rated, and non-GST inward supplies: Here you have to report any purchases made by you of goods or services, which are from a composition dealer, are exempt, nil rated or not covered by GST at all. This information must be broken down into inter-state and intra-state.
6. 1Payment of Tax
Under this section, you have to report the final tax payable by you on taxable supplies made by you, which will match with 3.1.(a) and 3.1.1 above. The amount is separately reported under IGST, CGST, SGST, and UTGST.
And also report the credit which has been availed against these. This amount is under 4(C). The balance tax must be deposited by you and appears under column 8. If any interest or late fee has been deposited that must also be reported.
6.2 TDS/TCS Credit:
The section requires taxpayers to report the value of TDS and TCS deducted or collected for the tax period.
Verification
Prepare and file your GSTR 3B form seamlessly using the Clear GST Software and file easily by following our step-by-step guide.