Details to be Mentioned in GSTR-3B Form

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

1st February 2023
Important updates from Budget 2023* 
1. Section 16 is amended to state that buyers who fail to pay their supplier the invoice value, including the GST amount, within 180 days from the date of issue of the invoice, must pay an amount equal to the ITC claimed along with interest under Section 50.
2. Sections 37, 39, 44, and 52 are amended to restrict taxpayers from filing their GSTR-1, GSTR-3B, GSTR-9 and GSTR-8 for a tax period after the expiry of three years from the due date. 
3. Section 17(5) is revised to include another item under ineligible ITC being expenditure on CSR initiatives for corporates.
4. High sea sales and similar transactions that are neither supply of goods or services are considered exempt and hence ITC proportional to such sales cannot be claimed as per revised Section 17(3).
5. Schedule III has been amended to provide for paras (7) and (8) and explanation (2) to take retrospective effect from 1st July 2017.
6. Section 10 of the CGST Act has been amended to allow businesses that supply goods through an e-commerce operator to opt into the composition scheme.
*These amendments will come into force once notified by the CBIC.

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.

1. Provide GSTIN (you can use your provisional id as your GSTIN if you do not have a GSTIN)
2. Legal Name of the Registered Person [this field is auto-populated after entering GSTIN]
3. 1. Outward supplies and inward supplies on reverse charge i.e. Details where tax is payable by you

These details are further broken down into the following-

• Outward taxable supplies – Do not include supplies which are zero-rated, or have a nil rate of tax or are exempt from GST. These must be provided separately. Include only those supplies on which GST has been charged by you. 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 advances against invoices are not required to be shown separately.
• Outward taxable supplies (zero-rated) – here include only those supplies on which GST rate is zero. Zero-rated supplies are exports or supplies made to SEZ.
• Other outward supplies (nil rated, exempt) – include supplies which are exempt from GST or are nil rated. Nil-rated supplies are those for which the GST rate is nil. Or which have been kept exempt from GST. For e.g. salt, puja samagri, curd, lassi, fresh milk. These goods are exempt from GST.
• Inward supplies (liable to reverse charge) – provide details of purchases made by unregistered dealers on which reverse charge applies. In such cases, you have to prepare an invoice for yourself and pay the applicable GST rate of tax.
• Non-GST outward supplies – details of any supplies made by you kept wholly out of GST. For eg, alcohol and petroleum products.  

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

• unregistered persons
• composition dealers
• those who hold a UIN

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:

• import of goods,
• import of services,
• inward supplies on reverse charge (other than on import of goods and services reported above)
• inward supplies from your Input Service Distributor (ISD) basically your head office registered as an ISD under GST
• all other ITC

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

1. As per rules 38, 42 and 43 of CGST Rules and sub-section (5) of section 17 (Prior to 5th July 2022, it was only as per rules 42 & 43 of CGST Rules) – These rules require that input credit must be reversed for goods and services, where they have been used partly for business and partly for other purposes, to the extent not used for business. Similarly, input credit reversal is also required where supplies include taxable, exempt and nil-rated supplies and where ITC is availed by banks or financial institutions as per Rule 38. In the same manner, input credit related to capital goods used for business and other purposes, for taxable, exempt, nil-rated supplies must also be reversed to the extent not used for business. Further, ineligible ITC under Section 17(5) to be reversed must also be included in this field. Details formulae have been prescribed on how to go about doing this.
2. Others – Any other ITC which has been reversed in the books by you.

(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)

1. ITC reclaimed which was reversed under Table 4(B)(2) in the earlier tax period.
2. Ineligible ITC under section 16(4) and ITC restricted due to the Place of Supply (PoS) provisions.

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.  

For further information and reading:

• GSTR-3B: Return Filing, Format, Eligibility & Rules
• Guide to file GSTR-3B on Clear GST Software
• Guide to file GSTR-3B on GST Portal
• Guide to file GSTR-3B using Tally