The GSTR 3B form is a return form declared by the Indian government for the return filing only of GST implementation. You can read the entire help guide for filing the 3B form on the Indian government portal here: GSTR 3B Creation-Submission PDF, download GSTR 3B offline utility or download the 3B form in PDF format here.
The Ministry of Finance has updated the new feature of GSTR 3B filing via EVC mode. Get the full text of notification 38/2020
File GSTR 3B Return Via Gen GST Software, Get Demo!
- GSTR 3B Return Due Date
- Interest and Penalty Charges
- General Queries on GSTR 3B Form
- Step to Filing GSTR 3B Form Online
- GSTR 3B Filing By Gen GST Software
Latest Updates in Form GSTR 3B
- GSTR-3B taxpayers, please note that the GST department has updated the auto-populated values in your pre-filled drawing data from GSTR-1/1A/IFF or GSTR-2B. View more
- Taxpayers can use the GST Portal to calculate their liability and ITC when reporting Reverse Charge Mechanism (RCM) transactions. View more
- 53rd GST Council Meeting Updates
- For modification or additions, the GST Council has advised the GSTR-1A option form for the taxpayers just before 3B filing. Read more
- “The particulars declared in form GSTR-1A along with particulars declared in form GSTR-1 shall be made available in form GSTR-3B. In case of taxpayers opting for filing of quarterly returns the same shall be made available in form GSTR-3B (Quarterly) along with particular furnished in form GSTR-1 and IFF of Month M1 and M2 (if filed)”
- “The GST Council recommended amendment in rule 88B of CGST Rules to provide that an amount, which is available in the Electronic Cash Ledger on the due date of filing of return in form GSTR-3B, and is debited while filing the said return, shall not be included while calculating interest under section 50 of the CGST Act in respect of delayed filing of the said return.”
- GSTN department has enabled reset and re-file of GSTR-3B for some taxpayers. Read GSTN advisory
- The CBIC has waived off the interest charged on the late filing of GSTR-3B for those who faced technical issues. Read More
- For certain districts of Tamil Nadu, the due date for filing GSTR-3B is now extended till 10th January 2024. Read notification
- GST return filers can now file their returns smoothly as the glitch in auto-population ITC in GSTR-3B has been fixed. View more
- Due dates for monthly filing of GSTR-3B for the month of April to July 2023 have been extended until 25th August 2023 for taxpayers with principal places of business in Manipur. read notification. Also, the government has relaxation for the quarter filing of GSTR 3B. read notification
- The Kerala GST Department has released guidance for Standard Operating Procedure (SOP) to keep a check on taxpayers who reverse ineligible IGST ITC in the GSTR 3B form. Read PDF
- The purpose of implementing this restriction by the government is to guarantee the timely filing of GSTR-1 by taxpayers. Failure to file GSTR-1 would consequently prevent taxpayers from filing GSTR-3B, leading to the imposition of late fees and penalties. View More
- A GST advisory on liability and differences in GSTR-1 and GSTR-3B (DRC-01B). View more
- The GSTR-3B filing due date for May month has been extended till 30th June for Gujarat’s districts, Kutch, Jamnagar, Morbi, Patan and Banaskantha. read more
45th Meeting Update – GST Return 3B Defaulters Can’t File Form GSTR 1
In the 45th meeting the Goods and Services Tax (GST Council), has ruled that GSTR-3B Defaulters will not furnish GSTR-1. The council looking after the GST compliance the enrolled individual will not be permitted to file Form GSTR-1 upon the grounds of missing the return in Form GSTR-3B.
Moreover, the late fee for the late filing of Form GSTR-1 is to be auto-populated and obtained in the subsequent open return in FORM GSTR-3B.
The GSTR-3B is a self-declared report GST return which is furnished every month (quarterly for QRMP policy). The enrolled assessee must furnish the same from July 2017 onwards. Towards the GSTIN a separate GSTR-3B should be furnished. The GST liability should be filed on or prior to the date of furnishing of the GSTR-3B, before its last date.
GSTR 3B Due Dates Revised On Categories of Taxpayers
The Government of India has earlier changed the GST filing due dates for the sake of betterment in the GSTN portal as well as the filing numbers. The taxpayers will now be required to file the GSTR 3B on 3 due dates as per the categories. These dates are well defined in the notification issued by the GOI (Government of India).
Now the taxpayers with an annual gross of Rs. 5 Cr or more (in the previous year) and from the whole country will be required to file the returns by the 27th of the concerned month without late fees applicability.
For the taxpayers with an annual gross of less than 5 Cr from defined 15 states i.e. 15 States/UTs, i.e., Chhattisgarh, Madhya Pradesh, Maharashtra, Gujarat, Daman and Diu, Dadra & Nagar Haveli, Karnataka, Goa, Lakshadweep, Kerala, Tamil Nadu, Puducherry, Andaman and Nicobar Islands, Telangana and Andhra Pradesh are required to file returns by 22nd of the applicable month of every quater.
Finally, taxpayers from 22 States/UTs of Jammu and Kashmir, Ladakh, Arunachal Pradesh, Punjab, Himachal Pradesh, Chandigarh, Uttarakhand, Haryana, Delhi, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand and Odisha and annual gross less than 5 Cr in the previous year are obligated to file the returns by 24th of the month of every quarter.
Important GSTR 3B Updates via GST Circular No. 129/48/2019
In the recent Circular No. 129/48/2019 – GST, the government has notified that it will text message all the taxpayers at their registered mobile numbers on the 17th of the month with the reminder that the 20th is arriving and file the GSTR 3B returns. Download and view Circular No. 129/48/2019 in PDF.
- If the taxpayer does not file the returns on the 20th, then the government will text message the taxpayer on the 21st that the return has not been filed.
- If the taxpayer does not file the return till the 25th, then the government will prepare a GSTR 3A notice and self-assess the tax which has to be filed and paid within 15 days
- If not the government will attach banks accounts of the taxpayer and may also cancel the registration.
A Registered dealer is mandated to file an average of three Returns every month and 1 return annually under the GST. So, that total comes to 37 Returns every year for the registered taxpayer. Initially, the GSTR 1, 2 and 3 were extended for the filing by the taxpayers till the next council meeting.
Some of the Features of Return Form GSTR 3B
- Form 3B is to be filed mandatorily by all normally registered taxpayers
- Nil returns are to be filed in case of no business. GSTN portal offers a simple and fast procedure to file GSTR 3B returns. In the latest offering, the taxpayers who are filing nil returns are free from extensive filing details and will be forwarded to a simple return form with minimum details. No extra tiles and details are required for this new functionality.
- A summary of information about sale and purchase, available input tax credit, tax payable, and tax paid is to be furnished
- All input tax credits availed and utilized will be posted in the ITC ledger
- Unutilized ITC can be used in subsequent months
- While filing up form 3B, don’t forget to Save the partially filled form by clicking the save GSTR 3B button
- After pressing submit, no modification is possible therefore check the details carefully before pressing submit
- If form GST TRAN-1 is submitted Click the Check balance button to view the balance available for credit under the integrated tax, Central tax, State tax and Cess (including transitional credit)
- The finance ministry rolled out a special provision for the Form 3B return taxpayers by giving them accessibility to adjust and change the tax liability along with rectification in the monthly return of Form 3B. The decision has been taken in order to help the taxpayers claim the input tax credit on the correct basis while the penalty will be exempted from the procedure. In the latest CBEC statement, it is clear that “as the return in Form GSTR-3B does not contain provisions for reporting of differential figures for the past month(s), the said figures may be reported on net basis along with the values for the current month itself in appropriate tables.”
The Process of GSTR 3B Filing Simplified
GSTN-3B application has been finally simplified by the GSTN. It is now user-friendly, but there are several signs that it may be used after March month. Keeping in mind the problems faced by the public before, there are several changes done to modify the filing for easy use. This is a very important step as it makes the system less rigid and reduces the chances of inadvertent errors.
GSTN has made the following key changes in the GSTR-3B return filing form, said by the PWC partner:
Tax Payment: In the revised version of the form, the public can see whether the tax liability is being paid by cash or credit in tax liability, before submitting the form. But in the earlier filing, a taxpayer was required to submit the return to ascertain the tax liability amount. After submission, no changes were allowed.
Challan Generation: Now the challan gets prepared with the cash amount required to be paid after taking into account the balance available in the cash ledger and suggesting the utilization of ITC (Income Tax Credit) in the table, with a click of a button. Earlier, the challan had to be manually filled with the amount to be paid in cash. However, the taxpayers can make the edition in the credit amount to be utilized and not to use the credit amount filled by the system.
Download Facility of Draft Return: Earlier, there was not any downloading option to save details for offline re-checking. But now there is a new option available for public convenience where draft returns can be downloaded at any stage to verify the saved details offline.
Auto-fill of Tax Amount: This step is taken to save time and reduce the error as taxpayers now either have to fill CGST or SGCT/UTGCT, other tax amounts will be auto-filled manually.
All don’t have to Submit the GSTR 3B Return Form?
- (ISD) input service distributor
- Composition supplier
- TDS deductor
- TCS collector
- OIDAR (online information data access and retrieval)
Latest GSTR 3B Due Dates for October 2024
Annual Turnover of More Than INR 5 Cr in Previous FY
| Period (Monthly) | Last Dates |
|---|---|
| October 2024 | 20th November 2024 |
| September 2024 | 20th October 2024 |
| August 2024 | 20th September 2024 |
| July 2024 | 20th August 2024 |
| June 2024 | 20th July 2024 |
| May 2024 | 20th June 2024 |
| April 2024 | 20th May 2024 |
| March 2024 | 20th April 2024 |
| February 2024 | 20th March 2024 |
| January 2024 | 20th February 2024 |
Annual Turnover up to INR 5 Cr in Previous FY but Opted for Monthly Filing
| Period (Monthly) | Last Dates |
|---|---|
| October 2024 | 20th November 2024 |
| September 2024 | 20th October 2024 |
| August 2024 | 20th September 2024 |
| July 2024 | 20th August 2024 |
| June 2024 | 20th July 2024 |
| May 2024 | 20th June 2024 |
| April 2024 | 20th May 2024 |
| March 2024 | 20th April 2024 |
| February 2024 | 20th March 2024 |
| January 2024 | 20th February 2024 |
Annual Turnover Upto INR 5 Cr in Previous FY But Opted Quarterly Filing
- State 1 Group (Chhattisgarh, Madhya Pradesh, Gujarat, Maharashtra, Karnataka, Goa, Kerala, Tamil Nadu, Telangana, Andhra Pradesh, Daman & Diu and Dadra & Nagar Haveli, Puducherry, Andaman and Nicobar Islands, Lakshadweep)
- State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi)
| Period (Quarterly) | Last Dates G-1 | Last Dates G-2 |
|---|---|---|
| October – December 2024 | 22nd January 2025 | 24th January 2025 |
| July-Sep 2024 | 22nd October 2024 | 24th October 2024 |
| April-June 2024 | 22nd July 2024 | 24th July 2024 |
| Jan-March 2024 | 22nd April 2024 | 24th April 2024 |
| October – December 2023 | 22nd January 2024 | 24th January 2024 |
Penalty for Late Filing GSTR 3B with Interest on Delayed Payment
Those taxpayers, who do not pay their taxes on time as per the date scheduled by the GST Council, will have to pay an additional late fee amount at 18 percent per annum, depending on the number of days they delay the payment.
For example, If you fail to pay your tax liability on the due date, you will have to pay an additional 1000*18/100*1/365 = Rs. 0.49 per day as of late fee Where Rs. 1000 is the tax liability amount, 1 is the number of delayed days and 18 is the rate of interest (annual). See the official doc attached below for complete details of GST interest late fee and penalties https://cbec-gst.gov.in/CGST-bill-e.html
In case a taxpayer does not file his/her return within the due dates mentioned above, he shall have to pay a late fee of Rs. 50/day i.e. Rs. 25 per day in each CGST and SGST (in case of any tax liability) and Rs. 20/day i.e. Rs. 10/- day in each CGST and SGST (in case of Nil tax liability) subject to a maximum of Rs. 5000/-, from the due date to the date when the returns are actually filed.
The GST council and government again worked for the betterment of the taxpayers and gave relief by waiving the late fees on the filing of GSTR 3B for the months of August and September. It was also learned that if in case any taxpayers paid the late fees, it would be credited back to the taxpayers’ ledger.
Step-by-Step Procedure of Filing GSTR 3B Form Online
Step 1: First of all the taxpayer will have to enter his GSTIN ID very precisely with no errors. And in the second point, is the legal of registered individuals.
Step 2: Coming to the second box, including Details of Outward Supplies and inward supplies liable to reverse charge:
- Outward taxable supplies (other than zero-rated, nil rated and exempted) – In this column, fill out all the general and non-taxable items which are sold by the business on a regular basis.
- Outward taxable supplies (zero-rated ) – In the column, only zero-rate tax items will be included, if any.
- Other outward supplies (Nil rated, exempted) – In the column, only exempted tax items will be included, if any.
- Inward supplies (liable to reverse charge) – All the supplies of inward supplies must be mentioned here which are liable for the reverse charge.
- Non-GST outward supplies – Include all the Non-GST outward supplies which are not covered by the GST tax scheme.
All the details must be filled along with Nature of Supplies, Total Taxable value, Integrated Tax Central Tax, State/UT Tax, and Cess.
Step 3: Coming to the third box, Introducing new Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5) which consist of:
- Taxable supplies on which electronic commerce operator pays tax under Sub-section (5) of Section 9 [To be furnished by the electronic commerce operator]:- An ECO is required to report supplies made u/s 9(5) in Table 3.1.1(i) of GSTR-3B and shall not include such supplies in Table 3.1(a) of GSTR-3B. The applicable tax on such supplies shall be paid by ECO in Table 3.1.1(i) of GSTR-3B in cash. Only and not by ITC.
- Taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is required to pay tax under Sub-section (5) of Section 9 [To be furnished by the registered person making supplies through electronic commerce operator]:- A registered person who is making supplies of such services as specified u/s 9(5) through an ECO, shall report such supplies in Table 3.1.1(ii) and shall not include such supplies in Table 3.1(a) of GSTR-3B. The registered person is not required to pay tax on such supplies as the ECO is liable to pay tax on such supplies
Step 4: Now the box, Of the supplies shown in above, details of inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders.
- Supplies made to Unregistered Persons – All the supplies details with the item name and HSN codes in the column which has been done to an unregistered dealer or individual.
- Supplies made to Composition Taxable Persons – All the supplies details with the item name and HSN codes in the column which has been done to composition scheme dealer or individual.
- Supplies made to UIN holders – All the supplies details with the item name and HSN codes in the column which has been done to a UIN holder.
All the supplies must be entered with details of Place of Supply (State/UT), Total Taxable value, and Amount of Integrated Tax.
New Updation in GSTR 3B Return Table 3.1 (A): The GST Council in its 45th meeting held on 17th September 2021 suggested notifying “Restaurant Service” beneath section 9(5) of the CGST Act, 2017 including the additional services reported before these motor cabs, accommodation, and housekeeping services in which the tax on these supplies shall be paid by electronic commerce operator when these supplies made through it.
Notification No. 17/2021-Central Tax (Rate) and 17/2021-Integrated Tax (Rate) dated 18.11.2021 were allocated in this respect for intrastate and inter-state supply respectively.
As per the tax on supplies of the restaurant service given via e-commerce operators will be paid by the e-commerce operator with effect from the date 1st Jan 2022.
To follow the notification given, a new table 3.1(A) will be added in Form GSTR-3B for notifying the supplies made under section 9(5) of the CGST Act and corresponding provisions in IGST/SGST/UTGST Acts.
GSTR 3B Table 3.1(A) Format: 3.1(A) the information of Supplies reported under section 9(5) of the CGST Act, 2017 and corresponding provisions in IGST/UTGST/SGST Acts
| Nature of Supplies | Total taxable value | Integrated tax | Central tax | State/UT tax | cess |
|---|---|---|---|---|---|
| (i) Taxable supplies on which electronic commerce operator pays tax u/s 9(5) | |||||
| [To be furnished by electronic commerce operator] | |||||
| (ii) Taxable supplies made by a registered person through electronic commerce operator, on which electronic commerce operator is needed to file the tax u/s 9(5) | |||||
| [To be filed via registered person making supplies through electronic commerce operator] |
In row (i), the electronic commerce operators will be needed to notify the supplies on which they are responsible to file the taxes.
The added information would be the sum to the liability beneath excluding the reverse charge in Table 6.1. The liabilities notified would be needed to be paid by the means of cash.
From the supplies reported in Table 3.1 (A) (i), the break of the inter-state supplies, POS wise on the supplies made to the unregistered individuals, composition taxable individuals, and UIN holders are needed to be notified inside table 3.2
In Row (ii), the enrolled individual who makes the supplies via electronic commerce operators would be needed to report the supplies which are made through them via electronic commerce operators.
The values auto-drafted in table 3.1(a) and table 3.1(c) from GSTR-1 comprises the supplies which are made via electronic commerce operators.
An Electronic Commerce Operator liable to pay taxes should reduce such supplies from table 3.1(a) and report it in table 3.1(A)(i).
The supplies made by the individual on which the electronic commerce operator is responsible for furnishing the taxes must reduce these supplies in table 3.1(c) and notify it in table 3.1(A)(ii).
Step 5: Now, the 4th box is of Eligible ITC containing all the input tax credit demand from the taxes paid:
- Import of goods
- Import of services
- Inward supplies liable to reverse charge (other than 1 & 2 above)
- Inward supplies from ISD
- All other ITC
(B) ITC Reversed
- As per rules 42 & 43 of CGST Rules
- Others
(C) Net ITC Available (A) – (B)
been(D) Ineligible ITC
- As per section 17(5)
- Others
The required details must be filled up with Details of individual taxes to be paid accordingly, Integrated Tax, Central Tax and State/UT Tax Cess.
Step 6: Now coming to box 5, it includes Values of exempt, nil-rated and non-GST inward supplies:
- From a supplier under composition scheme, Exempt and Nil rated supply – Include all the purchases made by unregistered dealers and composition dealers in the list.
- Non-GST supply – Include all the non-GST applicable items and products of a similar category.
The taxpayer has to include all the relevant details of Nature of supplies, Inter-State & Intra-State , and its calculations.
Step 7: Now comes the important box for the payment of taxes, which included a number of significant data which has to be filled up with accurate details:
- Integrated Tax
- Central Tax
- State/UT Tax Cess
The details must be Tax payable, Tax paid- (TDS./TCS) Tax/Cess paid in cash, Interest Rate Paid through ITC – (Integrated Tax Central Tax State/UT Tax Cess)
Note: Columns which are filled in black colour must not be filled up.
Step 8: In the next box, it comes the details of TDS/TCS Credit
A proper format in which it has been mentioned all the TDS and TCS deducted for all the tax scenario including Integrated Tax, Central Tax, State/UT Tax.
Overall the Government has chosen to implement GSTR 3B form in the starting phase of GST return filing for the easy and convenient taxpaying experience for the dealers.
General Queries on GSTR 3B Form
Q.1 – What is the Difference Between GSTR 3 & GSTR 3B?
GSTR 3 which was previously issued by the GST council was further replaced by the GSTR 3B which is a consolidated monthly return filing form for the payment of the net liabilities (output tax – input tax) i.e. GSTR 3B form is a consolidated return form whereas GSTR 3 is a detailed form including sale/purchase details of the month.
Q.2 – How to Show Credit Note in GST Rreturn 3B Form?
For showing the credit note in the form GSTR 3B, one can deduct or net-off the amount of credit note from total outward taxable supplies. GSTR 3B is only showing an aggregate total amount.
Q.3 – ITC Reversal in GSTR 3B Return Form?
ITC reversal can be shown in the GSTR 3B on tab 4 B (1) “As per rule 42 & 43 of CGST/SGST rules” and 4 B (2) “Other”.
Q.4 – How to Rectify GST Return 3B?
Previously there was a reset tab in GSTR 3B and now it has been removed by the GSTN portal, hence once the GST return 3B gets filed, it cannot be rectified now.
Q.5 – What is ITC in GSTR 3B?
The input tax credit is that amount of the tax which you have already paid on input and now will be deducted from the total amount of tax you need to pay on output. For instance When you purchase a product or service then you pay taxes on every purchase to a registered dealer and the same way you collect taxes when you sell , then the tax you paid initially on purchases will be adjusted against the taxes you collected i.e output tax (tax on sales) and balance liability of tax (tax on sales minus tax on purchase)will have to be paid to the government. This process refers to the utilization of input tax credit. So, in short, you can say Input Tax Credit is the initially paid tax on purchases or inputs.
Q.6 – How to Pay Taxes While Filing Form GSTR 3B?
One can pay taxes while filing GSTR 3B by Logging in and Navigating to GSTR-3B – Monthly Return page. Then fill up the details in Section – 3.1 i.e. Tax on outward and reverse charge inward supplies and Section – 3.2 i.e. Inter-state supplies. After that Enter ITC Details in Section – 4 i.e. Eligible ITC.
Q.7 – How Do I Check My GSTR 3B Status?
The steps to check GSTR 3B form status are as follows:
- Step 1: Access GST Portal via https://gst.gov.in
- Step 2: In the main menu, click on Track Application Status under Services
- Step 3: Enter the ARN Number. Enter the ARN number in the field provided and complete the captcha casual taxable person
- Step 4: Now view Status
Q.8 – What is the Difference Between Form GSTR 3B & GSTR 2A?
Form GSTR – 3B is a month-based summary return filed by the taxpayer by the 20th of the next month to declare their summary GST liabilities for the tax period and the completion of these liabilities in time.
Form GSTR – 2A is an auto-populated form generated in the recipient’s login, carrying all the outward supplies (Form GSTR – 1) declared by his suppliers, from whom goods and/or services have been procured by the receiver taxpayer, in a respective tax period.
A normal taxpayer needs to file GSTR-1, 2, & 3 returns for every tax period. When the due dates for filing of GSTR-1 and GSTR-2 get postponed then GSTR-3B has to be filed. And there is any mismatch between the system generated 3B and initially filed 3B then the taxpayer is compelled to pay additional tax, liability and other dues.
Form GSTR -2A is auto-populated from the Form GSTR-1/5, Form GSTR-6 (ISD), Form GSTR-7 (TDS), and Form GSTR-8 (TCS).It is generated for a recipient when the Form GSTR-1/5, 6, 7 (Tax Deductor) & 8 (Tax Collector) is filed by the supplier taxpayer. The details can be viewed by the recipient and can be updated as and when supplier taxpayer add or alter any details in their respective Form GSTR, for the given tax period. Form GSTR-2A of a tax period is available for view only.
Q.9 – Can I File a GSTR 3B Without Paying the Tax?
As per section 27 (3) of GST Law, GST return will be valid only if the full tax is paid by the registered taxpayer and only the valid return would certify the taxpayer to claim an input tax credit (ITC). In other words, the supplier has to pay the entire self-assessed tax and file his return to be eligible for ITC.GST returns are treated as void if filed without making GST tax payment against such GST returns. Section 28 does not allow ITC on invalid return and defines such taxable person as unqualified for utilizing such credits before clearing his self-assessed tax liability.
Q.10 – Is There any Provision for the Rectification of Errors in GSTR 3B Return?
However, there is no concept of revised return available in GST, whether for Form GSTR-3B or your regular return which means one can not modify the data after the submission of return in the GST Portal. Yet some errors can be rectified:
- The Form GSTR-3B is just an interim return and the actual return for July is to be filed in Form GSTR-1, Form GSTR-2 and Form GSTR-3 by 10 October; 31 October; and by 10 November 2017 (revised dates) respectively. Hence, any correction in GSTR-3B can be duly reported via Form GSTR-1 and Form GSTR-2.
- Any alterations regarding outward supplies are to report in Form GSTR-1 when the supplies are incorrectly filled FORM GSTR-3B.
- While any corrections regarding inward supplies need to be reported in Form GSTR-2 like when the ITC, tax liability of inward supplies liable for the reverse charge; or any other details of inward supplies are submitted erroneous in the Form GSTR-3B.
- Based on the correct details reported in the Form GSTR-1 and Form GSTR-2, the revised tax liability and eligible ITC will be displayed in your e-ledger and these details will get auto-populated in Form GSTR-3 of July 2017.
- Because of the absence of the revised return concept the data can only be rectified as long as the GST form is in save status before the submission, but cannot be modified after the final submission of return.
In GSTR3B, if igst value was decreased by mistake (from the prefilled value) in All other ITC field under Eligible ITC (4A (5)) then how we can correct it when 3b has already been filed.
You can correct it by adjusting the same from next month
Dear sir,
If recovery officer has utilised half of tax liability from taxpayer ledger for non filing of return GSTR 3b (i.e after the expiry of 30 days of issuance of ASMT 13)…then what will be the next step.??Either taxpayer will pay rest of the tax and file nil return OR he will file return and pay taxes as per self assessment and file for refund that has already been utilised by recovery officer..???
Pls explain
You need to pay the balance tax via DRC-03, for more detail kindly contact the GST practitioner
Dear Sir,
While filing GSTR-3B, I have not provided liabilities for Oct-2020, but entered ITC and filed GSTR-3B. There are two issues here:
1) first the ITC is not claimed against the liability and
2) second the liability is also not reported at all.
Kindly, let me know how to proceed? Can we reverse the ITC filed in Oct-2020 and use that ITC in Nov-2020? And also file the liability of Oct-2020 along with Nov-2020 liability.
Thank you for your support.
While I am filling GSTR 3B return for the month of Oct 2020 one error message was displaying there: Interest to be paid on tax liabilities both for supplies attracting reverse charge as well as other than reverse charge”. But I have already mentioned the tax amount. I could not understand the error message.
Table 3.2 included exempted inter-state supplies?
No
I have raise bills for the month of August 20 to unregistered person but goods return for the month of September 2020. Now I going to filing GSTR 3B for the month of Sep 20. but I am not able to update the negative amount in table 3.2. Please suggested to me how to show in GSTR3B.
This facility is not available on the portal right now, so you cannot put values in negative.
3.1 table error filed and submitted and didn’t filed evc for July 2020. how to rectify July 2020
Since there no facility to Reset the same, Hence you have to rectify the same in the next period
I am a GTA service provider and all services under the RCM basis. So in 3B freight collected from parties shown under which column.
In GSTR-3B you can show the same in 3.1 (a), in Total Taxable Value only,
Hello,
we are registered in Maharashtra. and our property is in UP and we have given on rent for residential purpose. and we are issuing a bill of supply for the same.
my query is where to show the amount either,
(3) Other outward supplies (Nil rated, exempted) 3.1.C
(1) Supplies made to Unregistered Persons 3.2
Pls reply as soon as possible
Sir, Since you are issuing Bill of Supply it is used only for Exempted sales, in this case, you should show it in 3.1.C
IS IT MANDATORY OF FILING GSTR 3A IN EVERY MONTH?
how to file GSTR 3B of real estate developers, in case they opted for 5% without ITC on residential real estate property (other than affordable)
You can file GSTR 3B in a normal manner.
Hi, Is this GST applicable on Government fees for a new trademark application? We’ve not been charged any GST in the invoice. Only the fees. Is this under reverse charge? Or is this exempt?
Thanks!
No GST impact will be there.
In Gstr 3b eligible ITC (a) ITC available includes an opening balance of last month also?
No. Only ITC availed in the current month has to be mentioned here.
We are showing the RCM Bills in GSTR 1 B2B as Reverse Charge Column Checked, But on GSTR3B how to show the RCM amount. Still, now we showing the RCM Bills in GSTR1 only as Reverse charge Column checked. Not in GSTR3B. Kindly advise.
If you are also providing non-RCM supplies, then you can show total sales i.e. RCM and non-RCM sales value in outward supplies column and under taxes head you only need to show taxes paid on non-RCM supplies.
All supplies are under RCM and therefore tax is zero. Now, Where to reflect in GSTR 3B?
Hi Aravind,
I had the same query in my GSTR 3B return filing process, do we need to disclose anything in GSTR3B if all supplies rendered fall under RCM only. Please advise
In GSTR-3B all inward supplies liable to Reverse Charge need to be disclosed.
I filled nil transaction GST 3b return in the feb.2019 period on 20/03/2019. in jan.2019 I purchased construction material cement from a registered dealer, after deduction of GST 10000/-. I want to take claim of ITC in tab eligible ITC. because the supplier has not uploaded their return till April 2019. now rs, 10000/- GST shows in electronic credit ledger. May I did wrong entry in return? kindly help me
You can take the ITC of Jan month now but do check whether the ITC on the said transaction is eligible to avail or not.
sir, all questions answered by you is super. I have one clarification. In GSTR-3B, my consultant wrongly entered the taxable amount instead of tax amount in IGST field. I want to write off the same amount. kindly tell me what can i do?
As rectification in GSTR-3B is not possible, you should file correct data in GSTR-1. In case of any query from the department, you may provide clarification.
Want clarification about column 5 of GSTR 3B. inward supplies from unregistered dealer below 5000 per day regarding business expenses. Is it mandatory to mention it in column 5 of gstr 3b.
I had reported excess taxable value in gstr-3b June 2020 and paid tax liability correctly and showed all details correctly in gstr-1 also how can I rectify this problem in further months
You can apply for a refund of excess amount of tax paid
I AM GST TAXPAYER. HOW TO CLAIM INPUT IN BOE SEZ MATERIALS. KINDLY TELL ME PROCESS IN GST PORTAL
You can claim input while filing GSTR-3B
I am a registered dealer. Paid CGST & SGST on raw materials. My query:
– Is the ITC eligible to be claimed?
– Where to be shown in 3B?
What if I decide not to claim ITC? Do I need to disclose this in my monthly 3B?
Ans. Yes, ITC is eligible to be claimed. You have to show the same ineligible ITC tile of GSTR-3B in the row “All other ITC”.
If you decide not to claim ITC then at least show it in GSTR-3B but do not claim it while offsetting liability.
SIR,
Would like to update you that we are mfg industry and we have an interstate supply. We do collect IGST @12% towards ‘Transport charges’ & ‘Insurance charges’ as well
Please revert us that where we need to show those (outward supply) transport & insurance charges while filing the GSTR 3B return
You have to shown them in outward taxable supplies tab in row 1 outward taxable supplies(other than Nil rated, exempted).
SIR, I WANT TO ASK THAT IF I MADE ANY PURCHASE THAT IS EXEMPTED FROM A REGULAR REGISTERED DEALER, THEN DO I HAVE TO SHOW IT IN GST3B? AND IF YES THEN WHERE DO I HAVE TO SHOW IT?
Yes, you have to show such purchase in inward supplies tab in the row from a supplier having an exempt supply.
I am talking about TCS. I checked on GSTR 2a. It is showing TCS FROM MakeMyTrip. Now I am confused about what to do … how to file TCS on GSTR 3B and how to claim this? if anyone has the answer please reply
You can claim such TCS credit as ITC by filing GSTR-3b mentioning such data under Table 4 (A) 5 i.e all other ITC heading.
HOW TO RCM SERVICES PROVIDED BY INDIVIDUAL TO BANK, GST PAID BY BANK, IN GSTR 3B? SHOULD I SHOW THE INVOICE VALUE IN GSTR-3B AND LEAVE BLANKS IS CGST & SGST?
If you are only providing RCM services and not any other taxable services then in GSTR-3B showing the only taxable value of RCM services shall not be possible as tax fields can be blank or 0. In such a case you can’t file neither invoice/taxable value of RCM services in GSTR-3B
Then, How to file GSTR 3B? Should I file nil GSTR 3B? or Show RCM Outward Services in GSTR 3B?
You cannot show only RCM outward services without filing tax amount in such a case filing nil GSTR-3B is the only option available.
Thank you for your reply. Now, How to Show RMC outward supplies in GSTR 1?
In GSTR-1 Rcm outward supplies to be shown as normal supplies in respective heads only selecting RCM field as yes.
PLEASE TELL HOW TO FILE GSTR 3B OF SECURITY SERVICE ORGANISATION (FIRM) FOR THE PERIOD JAN 2019. THE ENTIRE TAXABLE SERVICE IS UNDER RCM WEF 01.01.2019.
The amount must be mentioned in table 3.1 under the head “outward taxable supplies” and the tax column should be left blank.
While keeping Tax column blank the error displaying that “When the taxable value is declared, Tax amounts cannot be zero.” I am trying to file the return for security service (proprietor) Please suggest what can I do for the same.
If you are exclusively providing RCM services you have to file nil GSTR-3B, as dept has put a validation on tax column that it cannot be left blank.
Where to show RCM outward supplies, as I am a supplier of GTA services my receiver has to pay the tax liability, But where I have shown my outward supplies in GSTR – 3B?
thanks
abhinav
The amount must be mentioned in table 3.1 under the head “outward taxable supplies” and the tax column should be left blank. You cannot show only RCM outward services without filing tax amount in such a case filing nil GSTR-3B is the only option available.
Hi,
Stuck at same issue, i too had only rcm outward supplies. It populated correctly from GSTR1, but i mistakenly edited and saved, it’s not going back to system generated data. Can we enter the amount as 0.10 in tax field, it has no effect on payment of tax. Or will reset GSTR3B works in this case ??
How can we rectify Financial Year 2017-18 sale value & Tax not disclosed in GSTR 3B but disclosed in GSTR1? Can we add that value and tax in GSTR3B of the financial year 2018-19 and pay Tax. Please give me a Solution.
Yes, same can be added in F/Y 2018-19 of GSTR-3B
OUTWARD SUPPLIES IN GSTR 3B. PROVIDING SERVICE TO BANK GST PAYING UNDER RCM BY BANK WHERE THE SERVICE PROVIDER HAVE TO SHOW TAXABLE VALUE IN GSTR-3B
In case the only service provided is of RCM and nothing else no where data to be shown in GSTR-3B and in case there is any other outward service apart from RCM then sown both taxable value of RCM and non-RCM service in column 3.1(a).
We are merchant exporter. We have exported goods under LUT (without payment of IGST). While filing GSTR-3B, in Table 3.1(b),
– what amount needs to be mentioned in the column “Integrated Tax”?
– what would be “Total taxable value”?
In case export is without payment of tax no amount need to file in column “IGST”. The only taxable value needs to be entered.
SIR,
STAR DYES & INTERMEDIATES.
WE HAVE MADE MISTAKE IN FILLING GSTR3B &GSTR1 IN JUL 2017 AND OUR EXPORT DATA IS NOT BEING TRANSMITTED TO ICEGATE FOR IGST REFUND.
BUT IN CURRENT MONTH JUNE-2018 WE HAVE FILLED EVERYTHING OK GSTR3B/GSTR1/TABLE 6A THEN ALSO OUR DATA IS NOT BEING TRANSMITTED TO ICEGATE FOR IGST REFUND.
CAN U PLEASE GUIDE
Contact department’s helpdesk for assistance.
Sir, I am having unregistered interstate sales so is it mandatory to fill that in GSTR 3B table 3.2 also?
Yes, you have to file table 3.2
In GSTR-3B for June 2018, I’ve shown Inward Supplies (liable to reverse charge) in 3.1 and also claimed ITC under point 4 (A) (3) -Eligible ITC. However, under Offset Liability I am not being allowed to claim ITC on reverse charge. It was allowed till May 2018 GSTR-3B. Why is it? Please guide
Contact department for assistance.
As per Dep’t. I have to pay the Reverse Charge GST this month and claim ITC against the same in next monthly return.
How to correct the wrongly entered GSTR 3B?
No option is given to revising the return as of now.
Sir,
I have an error in the invoices have not been transmitted to ICE GATE AS cumulative total of IGST amount in table 3.1 (b) of all GSTR 3B filed so far is less than the cumulative total of IGST amount in Table 6 A and 9A of all Gstr 1 filed so far
Contact to GSTN helpdesk.
Hai Sir,
My Question is if we purchase from the registered dealer some items in cash, but we have to give him our GST No. so while filing GST return where to show this kind of purchase?
This is the purchase transaction between registered dealers. Hence this type of transaction is part of GSTR-2 which is temporarily suspended by GST portal
Interest received on sales, where to disclose in 3B?
How to upload the GSTR 3B and GSTR 1?
RCM for “Goods Transport Agency”
We, Public Ltd Company registered under GST Act as a Regular Dealer. We are the recipient of GTA Service from the Transporter. As per the RCM in-respect of GTA, we have to pay the GST to the Government. What is the Tax Rate for GTA under GST? What will be the case for GST paid in RCM for GTA and whether the credit will be allowed or not?
SAG INFOTECH
August 14, 2017, at 2:05 pm
Tax @ 5% is payable for GTA service by the recipient under reverse charge mechanism. Also, ITC is not allowed for the tax paid.
MY QUESTION IS:-
1. Why ITC is not allowed if tax @5% paid for GTA as the manufacturer under- RCM for “Goods Transport Agency”?
2. IMPORT material without GST, how it will reflect in GSTR3B?
Kindly do needful.
1) You can avail the ITC of tax paid under RCM.
2) As GSTR-3B is a summary return, so only taxable components need to be reported thereunder, so import material without GST will not be reported under GSTR-3B.
I have made the local sale for the month of March’18. There is no IGST sale for the said month but there is a sales return of IGST. How can I adjust the IGST tax amount in GSTR-3B for the month of March’18?
You can adjust such IGST amount in next month in which there is IGSt sale as GSTR-3B does not filed with negative value.
Hi, I made only one purchase in April month and no sales made and registered GST as pvt ltd company.
In GSTR 3B where should I mention my purchases. Purchased from registered service provider with invoice value of rs 500 and Also let me know do I need to file nil returns or ITC.
If ITC is available on such purchase, then only tax amount of purchases will be shown under eligible ITC column of GSTR-3B.
I purchased food from the restaurant. Can I file NIL returns in this case?
ITC cannot be claimed in case of purchase of food. In case there are no outward supplies & no other ITC, go ahead and file the NIL return.
Outward [inter-state supply of services] supply on March 18 is Rs. 10000. Credit note issued on March 18 is Rs. 25000 [for reversal of some portion of inter-state supply made in the in the m/o February 18.
How to fill this net negative amount of Rs. 15000 in point 3.1(a)?
Since GSTR-3B does not accept negative figures, Hence the Negative 15000 amt is to be adjusted in next month GSTR-3B
In case goods returned & issue to credit note Example sale amount is 10000 IGST 1800.00 & goods return for amount Rs. 2000 IGST 360. what is the entry of GSTR-3B in ITC column 4 Eligible for Input tax? It may be added or not in Input for the same for Rs. 360.00 & in which column to enter in Column 4 Eligible ITC.
As you will show the credit note in respective month’s return, your output liability will be reduced, no ITC will be available rather output tax liability for the tax period will be reduced.
Sir, My monthly invoice up to 3 number only. I cant file previous year from Aug 17. Please give information how to file GST?
Please clarify your question.
Hello Sir,
It’s very urgent, I found everywhere but didn’t find any answer on the internet. I received payment from one of the affiliate networks(I have a coupon/deals site) and on top of my original payment, I received 18% extra. Now I want to know that What should I write in GSTR 3b. I mean what details do I need to add in GSTR 3b.
Whatever will be the consideration for your services will have to reflect under GSTR-3B as the value of outward supply
Whatever will be the consideration for your services will have to reflect under GSTR-3B as the value of the outward supply
Dear Sir,
We file shipping bill under in IGST Paid basis. My questions below.,
01.Which part to file GSTR-3B in 3.1A or 3.1B
02.Can we Claim ITC from CGST AND SGST to IGST
03.If we claim ITC from CGST AND SGST, Can we apply for IGST refund?
Dear Sir, When the amount of tax paid under RCM can Claim? In the current month Or Subsequent Month?
You can claim the ITC in the same month.
I have 10000 interest reversal in other reversal columns in my January 3b. If I enter in CGST, it takes up the same amount in SGST due to auto-fill option. Any remedy available for this situation.
Thanks in advance.
Sir, I have bought tin sheets from a dealer in Nagpur for our roof work the bill was of Rs. 101620 inclusive of SGST and CGST of 7751 and 7751 respectively. So I want to know how do I file GSTR 3B for the month of February?
You need to only show the amount of tax available for ITC under “eligible ITC table” of GSTR-3B.
Since RCM is not applicable, the URD purchases should be shown in which column in GSTR 3B?
AND
Seller has not taken GSTIN of the purchaser and filed GSTR 1 as well, so how can buyer claim input on that purchase?
As under GSTR-3B, purchased related to ITC only to be reported so purchase from URD will need not to be entered in GSTR-3B. As the buyer is unregistered so he can’t avail any ITC as no tax liability will arise on him.
Sir,, I have mistakenly didn’t enter export sale in the 3.1b column but entered total sale in 3.1a column in the month of October now I realized it, how can I claim or rectify or change as in current month (February 2018).
You cannot rectify or revise the already file GSTR-3B of earlier periods, so you need to enter correct details in GSTR-1 for the concerned period.
Dear Sir, in the recent advisory GSTN said you can make 3b returns if export values wrongly reported in the table 3.1a instead of 3.1b. How to adjust this? Can you please give the solution?
No portal smooth running My password and user I’d dalne par incorrect as raha hai
I have forgotten to claim ITC for an invoice from December. Can I claim that ITC amount when I submit GSTR-3B for the month of January?
No, you cannot claim ITC in 3b for the month of DEC in Jan return. ITC can only be claimed by filing GSTR 2 for the respective period (provisions yet to be notified).
Hi sir
I am working in transporting business my quarries is how to GST return. My GST registration is Quarterly based my 3Q return already submitted and my Q4 is pending please guide me. Step by step
Please clarify your question.
WHERE DOES THE TAXABLE AMOUNT AND TAX AMOUNT OF SALES RETURN GO IN GSTR-3B?
You have to file Net taxable amount in GSTR 3B under column number 3.
Dear Sir,
Please give your opinion about showing the purchase from the unregistered person from 13th Oct (deferred RCM) under table 5 of GSTR 3B as exempted goods or not to show in any table?
Please advice.
As RCM provision related to purchase from unregistered buyer have been put on hold till 31/03/2018 so it will not be reflected anywhere in GSTR-3B.
Purchase From Unregistered Person indicates in 3B in table No.-5 “From a supplier under composition scheme, Exempt and Nil rated supply”
Because URD Purchase is Exempted Inward Supplies.
HI SIR, I Filed December month GSTR 3B. I mistakenly entered only the purchase and not entered the sales outward supplies in gstr3b. I submitted and filed. Now please help me how to change or correct it or can I file the outward supply of December along with January month GSTR 3B.
You can show the sales in GSTR-1 of concerned period.
Thank you so much for your timely help, sir. so no need to submit again in January returns. GSTR-1 for December is enough.
Yes agreed
You have to correct it in next month return as per notification of 28th Dec.
Sir,
I commence my business and purchase some furniture for my showroom on GST no. How I show the bill on GSTR 3B?
You can show the ITC on furniture in any other ITC column under GSTR 3B.
Hi,
As a provider of Transportation Services, if services are provided to a registered dealer, where should we show the value of services provided to registered as the liability of paying GST on this is with the service recipient (receipt as reverse charge) and not with us in 3B. There is no option for Outward taxable supplies (on reverse charge) in GSTR 3B. Do we need to show the Taxable amount in Outward supplies without mentioning the tax part or we should skip it in 3B. Please suggest.
Can you please reply on my query
Hi,
As a GTA if services are provided to both registered and unregistered during the period July to September 2017, where should we show the value of services provided to registered as the liability of paying GST on this is with the service recipient and not with the GTA. There is no option for Outward taxable supplies (on reverse charge) in GSTR 3B.
As GTA services are covered under RCM, so no output liability arises on the part of GTA, so no details to be provided by GTA in GSTR-3B.
Hi If no details will be provided by GTA in this case – How will the invoice matching take place.
I have been trying to file GSTR 3b since oct end. While GSTR 1 is filed 3b is constantly in submitted status and not moving to filed status. I have used all correct processes to file using EVC. Because of this I am stuck in Oct and Nov
Complaints to GST debt are also not replied. The telephone in GST portal for complaint is picked up and keep me waiting for a while and concludes by asking feedback for quality of Service!
what to do?
While filing GSTR 4 Return, I wrongly entered inward supplies in the 4B column instead of 4A column. Due to wrong selection, my liability amount showing again which I have already paid tax to the supplier.
[4A: INWARD SUPPLIES RECEIVED FROM REGISTERED SUPPLIER (OTHER THAN SUPPLIES REVERSE CHARGES)
4B: INWARD SUPPLIES RECEIVED FROM REGISTERED SUPPLIER (ATTRACTING REVERSE CHARGES) ]
In such circumstances please guide me how to amend GSTR 4 return.
There is no return revision facility in GST, so if you want to make any changes in return, you can only be made it in next quarter’s return.
Sir
Please resolve, Is the IGST OR CGST & SGST applicable under RCM (Jul-Sep.) as under:
1. An URD landlord, residence at Delhi and his rented property at Haryana similar registered/service receiver at Haryana
2. An URD landlord, residence at Raj. and his rented property at Raj. similar registered/service receiver at Haryana
SIR, I HAVE EXPORT SALE UNDER LUT WHERE I HAVE TO FILL IN 3B PLEASE ALSO SHARE PICTURE WHERE I HAVE TO FILL THE SAME.
You have to show it in under “Zero-rated supplies” column of GSTR-3B.
Thanks for your easy guide to fill up. I have filled GSTR 3B, the status showing as “submitted”, however, 20th Nov filing status is showing “filed”. why this month status is showing “submitted” have I done anything wrong? need your guidance.
After submitting the data, you have to file the return by choosing any one option i.e. e-file using EVC or e-file using DSC.
Purchase Return is more than Purchase in November Month. How to fill up 3B and where to show the same in 3B. Please Guide.
There are no such columns given in GSTR 3B to fill details of purchase and purchase return. You just have to fill the amount of input tax credit available in Eligible ITC table.
I filled NIL GSTR-3B of August 2017 because sales not made during the month but the purchase was done and unfortunately I missed to show ITC while furnishing the GSTR-3B. So my query is that whether I am able to claim ITC when GSTR-1 & GSTR-2 is still pending to furnished?
You can claim ITC while filing GSTR-2 of the relevant month utility of which is to be released after March 2018 by the department.
Hi, I am a small trader purchase machines & sell. My doubt is where should I enter the tax paid while purchasing in GSTR 3b & how to get ITC. I have paid tax for purchase & also collected tax for sales from the client should I enter in reverse charge.
The details of tax paid in respect of purchases from a registered dealer have to be entered in the eligible ITC column under the head “all other ITC”. Details of purchases are not required to be entered in GSTR-3b. for tax paid on purchase from unregistered dealers, details have to be mentioned in the Details of outward supplies and inward supplies liable to reverse charge under head “inward supplies liable to reverse
charge”.
We have imported goods & have paid the customs duty & IGST at the end of the month (Eg Oct). But have received the physical delivery of the goods in Next month (eg Nov). Please advice in which month we need to file the GST return for this purchase invoice?
Time of supply shall be earlier of:
1. The date of invoice
2. Receipt of payment
A security service agency provides manpower supply for security to a handicapped person(individually). Is GST applicable or any exemption provided in GST act for such a persons like handicapped/disables?
No such exemption has been specified as such.
Sir, we are the trader where I mention in GSTR 3B freight custom duty paid an amount, & when they delivered the material they make the bill in custom duty’s above @ IGST 18% & freight bill CGST & SGST amount. Which column I mentioned. Please advise me.
In case of import of goods reverse charge is applicable and purchaser needs to pay GST to the credit of Central Government. The freight amount and related IGST, CGST & SGST needs to be filled in the 4th column of first tab Outward supplies of GSTR-3B.
Hello
Clarification on the below will be beneficial for me to file my returns. please help
— i bought clothes for 7060.00 on which i paid IGST 353.00 in the month of October
—2 items were defective and were returned. the seller in other state-issued credit note of 1412.00 and IGST 70.60 in the month of November (dated 10th)
— (a) how to show this transaction the month of December while filing GSTR-3B (of November)?
—(b) what figures to write in GSTR-3B —– under 4. Eligible ITC——under All other ITC?
regards
IN GSTR-3B, input tax related to goods returned will be shown under “others” tab of “reversal of ITC” in 4. Eligible ITC.
In GSTR 3B, where I have to fill the GST amount for advances received (Invoice will be made in later months). Please explain.
It has to be shown under “outward taxable supplies” since there is no specific column for advances received.
I trade in food grains if I pay the freight of 150 so RCM is not applicable but still, i have to mention 150 is GSTR 3b.
How to Credit RCM in GSTR -3B paid Amount?
You can show the RCM credit under the column ITC from inward supplies liable to reverse charge under GSTR 3B.
Day by day, GSTR-2 & GSTR-3 are postponing. In this situation, how to rectify GSTR-3B?
When I click on Offset liability showing up message
1. You cannot pay more than the Integrated tax payable amount which is Rs 4047.
2. Either balance in cash/credit ledger is not sufficient to set-off the liability or the amount declared to be utilized from cash/credit ledger is not equal to the total liability. Please verify and then proceed to set-off the liability.
3. When I navigate to Interest and fee. Here it is showing amount as 0. So there is late amount but still, it is showing up message
Late fee for the month includes previous month’s late fee charged due to delay in filing of the return. The calculation is [Date of Filing – (Date of Submission or Due date of Filing, whichever is later)] * 100/day * per Act (CGST/SGST).
There might be some technical error. Please contact the department for assistance.
I have filed the Tran 1 in the month of Oct 2017 itself. But it was processed as “Processed with Error” because our Excise Reg No is not been included at the time of registration. After it could be rectified & now I have reversed the Tran 1 also. After that, we have to get the ITC for the month of Dec 2017. Now can I adjust this ITC for the month of July 2017? Please clarify me in this regard.
As you have timely filed the TRAN-1, you can claim such ITC for payment of GST for July month.
Please sent
I have submitted GSTR 3B, with some mistake, can I resubmit the same, our tax payable is lesser than paid through ITC, please suggest what to do?
As no revision facility is provided under GST, you can only make changes in GSTR-1 and 2 of the same period.
I have submitted gstr 3b, with some mistake, can I resubmit the same, our tax payable is lesser than paid through ITC, please suggest what to do?
You cannot revise GSTR 3B. Changes can only be made in GSTR 01 and 02.
In GSTR-2 in which field of column no.7 NIL RATE SUPPLY FROM COMPOSITION DEALER IS TO BE FILLED.
you have to fill details under “Supplies received from composition taxable person and other exempt/Nil rated/Non-GST supplies received”.
I have filed GSTR 3B for September. I need to print the acknowledgement. On clicking the download Button, a zip file is downloaded on PC. However, this file is password protected. What would be the password combination to open the file?
sir, i have query one of my bill not clear so can we submit GST of non-payment bill because today last day we are providing rental services. so one rent bill, not clear September month.
Hi…Sir,
I am small transporter & I have registered under GST. I raised to bill both register & unregistered transporter & CHA. I have a query about return filling, GTA service providers how to file GSTR 3b and where he will mention his turnover in Table 3.1 & how can he file a nil return.
Hi,
How did you file GSTR 3B with respect to services provided as GTA to registered as tax liability is on service recipient and not on service provider?
“As GTA services are covered under RCM, so no output liability arises on the part of GTA, so no details to be provided by GTA in GSTR-3B.”
I have filed my August form 3b return on 21.09.2017. It was a nil return and I have submitted the return. Now when I file a Return for the month of September 2017 the GST website shows a liability of Rs. 2500/=+2500/= IN LIABILITY COLUMN. how to rectify the above?
While filing the return for the month of September 2017 the liability is shown for the amount of Rs.2500+2500 so maybe you have wrongly filed any sale amount in August return or in September return. You have to check that in your return.
Sir, I have 1 doubt, How to know hte monthly tax?
you have to self-assess that on the basis of sales and purchases in the books of accounts.
Sir while filling GSTR 3B. I forgot to enter purchase details, now the system shows huge tax liability which I cannot afford to pay. Is there any solution so that I don’t have to pay the taxes n rectify this mistake.
please advice
You can make the changes while filing GSTR 1 and 2 only.
WE ARE EXPORTING AND ALSO SELLING IN INDIA POTATOES AND ONIONS SO PLS GUIDE US WHERE TO SHOW EXPORT SALES AND LOCAL SALES DURING THE MONTH IN FORM GSTR 3B. POINT NO. 3(b) OR 3(c)??
You have to fill details in point no. 3(b).
Sir, Submitted GSTR 3b without paying the tax liability. Paid it after two days. Unable to revise the return. Can I offset liability at the time of filing GSTR 1 /GSTR 3?
Yes, you can offset the liability at the time of filing GSTR 3.
Sir, I deal in food grains business and pay freight to truck owner directly when there is no consignment note and to driver when good comes through transport agency. where to show this freight in GSTR-3B.
Liability for GTA services should be shown under column 3.1 named “inward supplies (liable to reverse charge)” in GSTR-3b.
Total Taxable value wrongly entered (instead of taxable value we have entered total bill value). and submitted and Tax amount was correctly entered in GSTR-3B. What is the procedure for correction after submitting of GSTR-3B. Payment also made correctly.
Total Taxable value wrongly entered (instead of taxable value we have entered total bill value) and GSTR 3B Submitted, payment also done. Now what i do?
You can only make changes while filing GSTR-1 for the concerned period.
where i have to change ?. all invoices we have entered now in GSTR 1 as usual. separate column is there?
You have to enter invoice wise detail in case of B2B and B2C (Large) only.
I have been submit my GSTR 3B return and i forgot to fill input credit column now what amt i have to pay as the payment was not made?
you can make the changes while filing GSTR 2.
I have paid GST @ 18% before filing of Monthly return GSTR-3. Though I have paid GST, Liability shows – tax payable. Now what i do ?
You have merely paid the tax but did not offset the same in your GSTR3B. Now you can offset the liability in your GSTR3 due in November 10
We have an issue regarding filling GSTR 3B for August month . While filling GSTR 3B it says that “Last GSTR 3B Save request is under process”. Please help so we can file our GSTR 3B
This error means your GSRT-3b for July month is under process, so please contact to department.
Sir, i deal in food grains business and pay freight to truck owner directly when there is no consignment note and to driver when good comes through transport agency. where to show this freight in GSTR-3B.
Sir, i’m filling form 3b for july’17 and wrongly i’submit the output tax and input tax figure same when ever the input tax figure is near about double of output tax. but after submitting i can not rectify the same. but now when i fill the form 3b for august’17 the out put tax is high than input tax. how to adjust the same? when ever form 2A for July’17( view) is shown the actual figure,and GSTR 2 for july is not open for rectify,so what can i do? please advice.
You can file GSTR-1 for July to correct the errors for July 3B after that amount of excess ITC will be reflected in your electronic ledger of which you can claim input during Aug.
We have to put sales & purchase details in GSTR-3B. I have 15 purchases invoice for the month of Jul & Aug- 2017, out of only 3 to 4 bills are reflecting ITC Input in Ledger, what happens to others ITC amount i have claimed in the July- 2017 GSTR- 3B, when should i eligible to see their details of bills. Secondly can i take entire ITC input credit for the remaining purchase bill which are still unclaimed for the month of Jul & Aug-2017 IN GSTR 3B for the month of August- 2017 while filing it. Please guide me
Yes you can take the credit for the remaining purchase bills for which you have not taken or utilised the credit in GSTR-3B for the month of August.
Taken excess ITC in GSTR 3B. WHAT to do?
You need to rectify during filing GSTR-2 for concerned period.
While Filing GSTR-3B using DSC, getting an error as below
“You have SUBMITTED TRAN-1 form but have not FILED it. You are requested to FILE the same before submitting this return”. Whereas we have already filed Tran-1 and system is showing the status as Filed. Please help me to resolve the issue.
contact to department.
Balaji D
I already filed GSTR 3 on 25/08/2017, for the month of July 2017 i filled NIL return, But i not filed GSTR 1, GSTR 2, Now i came to know it is mandatory to fill GSTR 1, 2. Now i am trying to fill GSTR 1 for Nil return, It always shows error, It does not show preview option in GSTR1 for confirmation, Kindly help me to sort this out.
Contact to department.
You can try an insert in Intra State unregistered dealer adding one entry as zero then you can file NIL Return
i have only CGST and SGST. I Have submitted GSTR 3B return ans i also created challan and payment but now my problem is how offset the liability.
As you have submitted GSTR-3B, so you can now make correction during filing GSTR-3.
I AM A DOCTOR AND EARNING INCOME FROM CONSULTANCY AND AM GETTING RENTAL INCOME ALSO. I HAVE OBTAINED GST REGISTRATION. WHERE I HAVE TO SHOW THE CONSULTANCY INCOME? IS IT UNDER NIL RATED OR UNDER OUT OF GST COLUMN? PLEASE CLARIFY
YOU CAN FILL DATA TAXABLE OUTWARD SUPPLY COLUMN
Dear Sir, In GSTR-3B, IGST’s liability is discharge from IGST INPUT and balance amount discharge from SGST’s liability, we have not discharge CGST liability from IGST input, because we have excess ITC available in CGST Input But after OFFSET LIABILITY massage shown discharge the liability first CGST & then SGST. (We have excess input in CGST). Please Guide.
There is an order set to adjust available ITC to discharge GST liability. So for setting off IGST liability first you have to adjust from IGST then from CGST and then you can adjust through SGST.
You have SUBMITTED TRAN-1 form but have not FILED it. You are requested to FILE the same before submitting this return. please guide if this message shows.
The above message shows that you have just submitted your TRANS-1 but after submission you have to file the TRANS 1 by verifying through DSC or EVC code.
Can I make any modification in my GST TRAN-1 & GST TRAN-2 statements after submitting it on-line.
Till now there are no revision provisions for GST TRANS-1 & GST TRANS-2 forms after submission.
Kindly help. while filling Form TRANS 1 we had wrongly filled it left few columns by mistake. how do i rectify sir
no provision for revision of Form Trans 01 is there till now.
Dear Experts, This blog is very useful for GST confusion. My question is …We have a petrol pump and other service provider which is taxable under GST and common GST number of firm.
1. It is required to show petrol sales in GSTR 3B as non-gst supplies.
Yes you need to show it in “Non-GST supplies” column.
if i enter figures wrongly and submit the return what can be done
No correction mechanism for form GSTR 3B has been provided. You can make the required changes in GSTR 1,2
sir, we are doing transport business & registered under GST But all our supply is to registered person who pay there tax @5% under reverse charge so is we required to file form GSTR-3B, what detail we required to fill & where.
No specific column under form GSTR 3B has been provided for outward supplies on which RCM is applicable.
Sir is a GTA liable to file form GSTR-3B even if all its supplies are taxable under reverse charge mechanism
Every registered person under GST need to file return.
No. In such cases, GTA is not liable to file GSTR-3B.
In your case, the recipients are liable for RCM payment of tax and filing of GSTR3B. You need not file GSTR-3B.
Expenses or supplies from unregistered dealers amounting to less than Rs. 5000/- per day should/need not be mentioned in GSTR-3B ?
As per RCM provision, if a registered dealer purchase goods, exceeding Rs 5000 in a day, from unregistered dealers, then only he will be liable to pay tax under RCM. As your purchase is well within the limit, you are not liable to RCM and thus need not to mention it in GSTR 3B.
While Submitting the GSTR 3B. Purchase not accounted, and all sales are submitted, so can i revise my return now?
Sir,
While Submitting the GSTR 3B. wrongly entered the ITC Credit in reverse Charge column. Please suggest what can i do for the correct it?
No correction mechanism has been specified for GSTR 3B. You can make the required changes while filing form GSTR 1.
Do we have to do RCM if our freight value is less than Rs. 750 also
No such limit has been specified till now. So yes it has to be paid.
NO RCM WILL APPLY(SAME PROVISION AS OF SERVICE TAX)
No. The erstwhile limit under Service Tax of Rs. 750/- & 1500/- for GTA, as the case may be, is still available under GST Law. There is thus no need of any RCM in your case of a single consignment valued less than Rs.750/-. delivered to you by a GTA.
We have goods imported on which CVD, CESS, SAD and anti dumping duties has been paid. What are duties we can take credit for the stocks lying with us?
Hi ! i have one doubt, can we file GSTR 3b first and then gstr 1? is there any thing specified as to what should be filed first?
GSTR 3B needs to be filed first. After that you can file GSTR 1.
Hi, Should be file GSTR-3B and GSTR-1 for July and Aug?
You first need to file GSTR-3B for July month and then GSTR-1 for July month and same sequence for august month.
Sir,
We are doing transport service. In this we are charging GST @5% (for individual more than Rs.1500/- as per abatement (7A)). Balance sales we are not charging GST. While filing the GSTR-3B, is it required to show other than GST charged invoice or only GST charged invoice details. If we need to show the other than GST charged sales details, where i need to show other sales in GSTR-3B.
No such exemption limit has been specified till now.
After making payment it is noticed that cgst & Igst is paid instead of Cgst & Karnataka Sgst. What is to be done now to rectify mistake?
You can claim credit of IGST paid and make the payment for SGST.
Sir I have Purchased Some Goods from Assam And Freight Charges paid to transporter How can I show this freight on gstr3b
In case of GTA service, RCM applies. So freight charges can be shown under Inward supplies (liable to reverse charge) in form GSTR 3B.
My sale on July is NIL. Purchase on July also NIL. only one input services from unregistered dealer exceeds 5000/day. other input services below 5000/day. i am a manufacturer, do i have to mention expenses like wages paid, salary to staff, maintenance expenses, telephone expenses?
You need to mention only the supplies on which tax is payable under reverse charge mechanism.
Hello sir I am registered GTA provider and I made Bill without GST now I want to know what amount shown in gstr3b return
When i made inter-sales to composition dealer. How can identify the other state dealer is composition dealers as I know him only with his GSTIN No. Please clarify how to check composition dealer status.
You have to ask it to buyer himself.
In Form 3B at Point No.5. Details of Value of exempt, nil-rated and non-GST inward supplies have to be furnished, Now In the table it is required to report figures for purchases made which are either exempt, NIL rated or non- GST supply. However, as stated in the table above, the meaning of non-GST inward supplies is not provided under the law, which is leaving us with a confusion whether non – GST supplies means the transactions which are out of the purview of GST ???
Non-GST supplies means those supplies which are totally kept out of the purview of applicability of GST. e.g. Petroleum products etc.
Sir where will we enter bank charges. Bank is not providing invoice on its charges with GST.
A statement issued by a bank can be treated as a tax invoice, according to GST law
I AM SMALL WHOLE-SELLER. IN JULY I HAVE SALE OF 2 LAKHS INCLUDING SOME NIL RATED ITEMS (ALL WITHIN STATE) AND PURCHASE OF 3 LAKHS INCLUDING NIL RATED ITEMS FROM OTHER STATE. I HAVE TO FILE MY OUTWARD IN STEP 2 (A) AND STEP 2 (B), NIL RATED INWARD SUPPLIES IN STEP 5 BUT WHERE SHOULD I FILE DETAILS OF TAXABLE INWARD SUPPLIES FROM WITHIN- STATE.
Details of taxable inward supplies are not required under GSTR 3B. Only eligible ITC has to be filled.
While submitting GSTR-3B return. It shows “Last GSTR3B Save request is under process…”. Please guide
Please contact department for assistance.
Helpdesk says please try after some time. no solution given.
then wait for sometime.
In our firm we are making the payment of Freight for the goods supplied/received. We are not collecting any freight charges from our customer. We are coming under Reverse charge mechanism. In this case where we have to mention the freight charges liable for tax in GST portal while filling the GSTR – 3B & GSTR-1.
Also, please let us know whether ITC is available for the same.
Thanks,
yes, you need to mention freight charges while filing GSTR -3B and GSTR-1. Also no itc will be available for the same.
Thank you for the reply. However would you please guide us in which field we have mention the freight charges??
Thanks in advance for all your guidance.
ITC is available to the recipient of GTA service but not available to GTA.
ITC IS AVAILBALE FOR SERVICE RECEIVER PAYING RCM.
NON ALLOWANCE OF ITC IF FOR GTA
yes ITC is allowed to GTA service receiver
Sir I sold closing stock of July 31st 2017 in August. The GST of chemicals is 18%. How much I have to pay SGST & CGST. Whether GST is exempted on closing stock?
You need to pay 9% SGST and 9% CGST.
Hello
I was emailed (by GST Team) that my GST application was “changed from provisional to migrated” on 27 July 2017. I had the provisional ID by May 2017 but did not receive my ARN/complete the migration due to mismatch in PAN card info which I was unaware of (and informed only by July’s end by the state taxation). Now which should I do:
1. File GSTR 3B from this date (27 July 2017)
2. File GSTR 3B from 1 July 2017
Thanks in advance
You have to file GSTR 3B from 1 July 2017 .
what is gst rate on henna powder and henna leaves
is it mandatory to make the payment of tax alongwith the GSTR3B?
Payment of balance tax is to be made along with the GSTR3B.
Hi without full payment tax 3b filing not possible
If GSTR 3B is filed without paying full tax then at the time of making payment you have to pay interest @ 18% along with tax amount.
I AM PAYING RENT TO LANDLORD. SO WHERE IT SHOULD COME IN GSTR 3B. OUR LANDLORD IS UNREGISTERED PERSON AND ME AS A REGISTERED PERSON.
DOES RENT ELIGIBLE FOR REVERSE CHARGE. IF YES, WHICH HEAD OF GSTR 3B, IT SHOULD BE SHOWN.
You have to mention it under point 1 “Details of outward supplies and inward supplies liable to reverse charge” of GSTR 3B.
SIR I HAVE FORGOT TO CLAIM INPUT TAX ON ONE PURCHASE BILL & paid excess tax. can I claim That Input While Filling GSTR2
Yes, you can make changes during filing of GSTR 2.
Sir,
We have filed the GSTR 3B and I forgot the Details of outward supplies and inward supplies. We had paid the challan with filed ITC input during filling and submit.
Also paid the tax on outwards sale
As you have not given the details of inward and outward supply in GSTR 3B while you have paid the taxes on outward sale now you will have to file the information in GSTR 1 and GSTR 2.
Now you have option to file inward and outward details.
HOW FILE NIL GSTR 3B RETURN
You can file the nil GSTR 3B directly through the GSTR utility online.
BUT NIL GSTR-3B HAVE SHOW THE MASSAGE “Last GSTR 3B SAVE REQUEST IS UNDER PROCESS…” , PLEASE GUIDE.
While submitting GSTR 3B for July, I did not show the Tax paid, however I have actually paid the tax. I could not correct this even after repeated trials. Will it be possible for me to make this change while submitting GSTR 1 before 5th Sept? Will I need to any any penalty for this mistake ?
Yes you can make the correction at the time of filing GSTR 1.
Sir, I have filled filed form 3-B, showing ITC Liability CGST+SGST. In Eligible ITC available i submitted figures CGST and SGST, but after submitting form SGST ITC available shown in column CESS , At present the detail of payment column show difference between SGST/CESS. So I can not filed offset Liabilities. I have deposit the actual amount due to me. Please guide me & help me
In case you have already submitted form GSTR 3B, then revision cannot be made in that form. You can make the changes while filing form GSTR 1
What if i submitted wrong gstr 3b on site. Is there is any remedy. Because i have refund and now it is coming payable.
Revision of GSTR 3B is not possible. however you can make the required changes while filing GSTR 1
In GSTR 3B , Where we can declare June-17’s Closing balance of Input & Capital as well as July month’s Service Tax.
Please reply.
June closing balance of input has to be declared in form GSTR TRAN -01 and not in GSTR 3b.
Please advise how to utilise the closing balance of Cenvat/ITC for the month of June-17, whether it can utilise to discharge the GST liability of July-17.
Dear Sir, we have taken services from an unregistered dealer, so where do we have to mention input tax credit of unregistered in GSTR 3B? For the month of July do we have show the input tax credit of an unregistered dealer in the return or do we have to show in GST-2 form? Also, let me know where input tax credit of rent will come in GSTR-3B…..Please reply
Hi please reply
How can an unregistered dealer charge GST? You have to mention value of inward supplies under exempt category provided the amount does not exceed Rs,5000 in a single day. Otherwise, reverse charge is applicable.
Dear Sir,
kkk…please let me know where input tax credit in rent will come in GST 3B return
In case of purchase/services availed from unregistered dealer, reverse charge mechanism applies if the limit of Rs 5000 per day is exceeded.
In eligible ITC column, whether we should show all the purchases made in the month. How to calculate the tax payable for the month.
Yes, you need to mention only the amount of tax paid on the purchases to claim ITC.
I have submitted gstr 3b, with some mistake, can i resubmit the same, our tax payable is lesser than paid through ITC, please suggest what to do?
Corrections/revision in GSTR 3b is not allowed. However you can make changes while filing GSTR 1.
Hamali Expenses Less Than Rs 5000 per Day in which Column We have to mention details In GSTR-3B. and is it required to mention this details in Form. and Other Expenses etc.
no need to mention that
i am manufactured give suggestion on carriage inward,carriage outward & local transportation & loading & unloading charge how to made GTA invoice & reverse entry.
Invoice must mention that tax under reverse charge is payable.
I have filed nil returns in GST 3B form for the month July 2017. Let me know how to print it.
Acknowledgement can be downloaded online only under head returns.
SIR,
please tell me as per 5 column 3B exempted nil rated no GST detail. It means we show all expenses in this column.
How to change the GSRT3B after it has been submitted in case there is a mistake.
No, We cannot make amendments to this GSTR 3B return however you can make amendment through GSTR1 and GSTR 2 for the respective months and you will be required to pay interest on the outstanding liability.
I have filled nil returns with all 0 in all fields and after saving the return and I pressed Submit button and waited for long , But now only Status is “Submission in Progress” where is the error and it is Server error and how to resolve it.
Wait for sometime or contact department for assistance.
if i have no business in the month of july and nil rate return filed but the status from last few days continuously showing as “submission in progress” Is this correct or something to do more.
Either wait for sometime or contact department for assistance.
For speed post, there is no separate tax invoice but the receipt includes GSTID of the postal dept. I have not given my GST no and hence it is not appearing in the receipt. However, the receipt shows GST charged. Similar situation arises for purchases of small value items from registered dealers. Can I show it under ‘exempted’ category? This is because my GST no does not appear but I pave paid GST to the suppliers.
For taking credit of GST paid, you need to inform your GSTIN to the other party.
Do we have to maintain separate bill series for
B to B, and B to C transactions ?
Not a mandatory requirement. It is optional to keep two bill books for B2B and B2C invoices.
Where i disclosed the inward supplies (Normal) not liable to reverse charges in GSTR-3B return. Can anyone reply for this .
Separate head has been specified under GSTR-3B for reporting details of inward supplies.
will some one clarify at which place no. is TO mention total amount of normal inward CGST AND SGST PURCHASE IS to mention in form GSTR B3, step no.
thanks
dp arora
Details of CGST and SGST on inwards/purchases to be shown at point 4 i.e. Eligible ITC.
Kindly clarify the following Notification :-
Notification No.8/2017-Central Tax (Rate) On 12/07/2017
Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.
My question is
X is the unregistered dealer supplying the goods to registered dealer for Rs.3000/-
Y is the unregistered dealer supplying the goods to registered dealer for Rs.4000/-
Now the aggregate is exceeding the thershold limit of Rs.5000/- in a day.
Whether we are eligible for the Notification No.8/2017-Central Tax (Rate) On 12/07/2017 or not?
yes, tax will be paid by you under reverse charge since the value of taxable supplies to unregistered dealers exceeds Rs. 5000 in a day.
RCM for “Goods Transport Agency”
We, Public Ltd Company registered under GST Act as a Regular Dealer. We are the recipient of GTA Service from the Transporter. As per the RCM in-respect of GTA, we have to pay the GST to the Government. What is the Tax Rate for GTA under GST? What will be the case for GST paid in RCM for GTA and whether the credit will be allowed or not?
Tax @ 5% is payable for GTA service by the recipient under reverse charge mechanism. Also ITC is not allowed for the tax paid.
CREDIT WILL BE ALLOWED FOR RCM PAID BY SERVICE RECEIPIENT
I AM DOING READYMADE GARMENTS RETAIL BUSINESS, IN THE MONTH OF JULY I AM NOT SUPPOSE TO PURCHASE ANY GARMENTS FORM REGISTERED DEALER AND ALSO I AM NOT ABLE TO SUPPLY TO REGISTERED DEALER . SO, HOW CAN I FILE GSTR3 …. WHETHER I SHOULD FILE NIL RETURN TAX i.e, NO TAX RETURN
NIL return has to be submitted only when there are no transaction of purchase and sales during that period. In case of purchase from unregistered dealer during the return period, reverse charge mechanism applies and filing of return becomes mandatory. transactions have to be shown in the returns for sale and purchase from unregistered dealer.
1st you have GST no. If yes
There is a column in GSTR3B to fill consolidated amount of outward & inward supply from unregistered dealer.
how to file no tax return in GST portal …… because in July month i am made any purchase form gst registered dealer…… so what’s the procedure for that…
“NIL return has to be submitted only when there are no transaction of purchase and sales during that period. In case of purchase from unregistered dealer during the return period, reverse charge mechanism applies and filing of return becomes mandatory. transactions have to be shown in the returns for sale and purchase from unregistered dealer.”
Even if the transaction below 5000/day from unregistered. The gst software’s declare it as In exempted list. And total of it’s summary shown in step-5 from a supplier under composition scheme, exempted and nil rated supply.
In Form 3B at Point No.5. Details of Value of exempt, nil-rated and non-GST inward supplies have to be furnished, Now In the table it is required to report figures for purchases made which are either exempt, NIL rated or non- GST supply. However, as stated in the table above, the meaning of non-GST inward supplies is not provided under the law, which is leaving us with a confusion whether non – GST supplies means the transactions which are out of the purview of GST ???
Transaction below 5000 from unregistered have converted in to exempt as per law. No need to pay gst and also No RCM credit. Only total value of good or inputservice below 5000/day have to mentioned in step 5. Inter or intra.
How it is possible to capture the supplies made to composition taxable persons. At the time making outward supplies do we need to record the details of supplies made to composition dealers separately?
In case of sales to composition dealer also you have to charge the same GST rate as applicable to your product or services. But as in return you have to give the sales to composition dealer in separate column so you have to record the sales separately.
It is really excellent -easy to follow.
thanks for sharing gstr-3b returns details