GSTR 3 For Monthly return

 

Monthly return GSTR 3

 

Please reconfirm the  correctness of below mentioned  GST form with GST authorities.

 

GSTR is arranged to use for  return GSTR 3

 

The pdf format of GSTR for  return GSTR 3 is given below to click and download:

 

Download GSTR  in pdf format:  GSTR-3.pdf

 

 

 

Government of India/State

 

Department of ---------

 

Form GSTR-3

 

[See Rule….]

 

MONTHLY RETURN

 

 

TAXABLE PERSON DETAILS

 

 

1.            GSTIN               …………………….

 

  1. 2.                  Name of Taxable Person…………………………….

 

 

3.            Address

 

[S. Nos. 1, 2 and 3 shall be auto populated on logging]

 

4. Period                                           Month……………    Year……………..

 

Part A

 

  1. 5.        TURNOVER DETAILS

 

 

(figures in Rs)

 

 

A.

Taxable Turnover

   

B.

Export Turnover

   

C.

Nil rated and Exempted Turnover

   

D.

Non GST Turnover

   

E.

Total Turnover [A to D]

   
         
         

 

 

 

 

 

6. Outward Supplies

         
                 
 

6.1 Inter-state supplies to Registered Taxable Persons

 

(Auto populated from GSTR-1)

 
           

(figures in Rs)

 
 

State Code

Rate of Tax

 

Value

 

IGST

   
 

(Rate wise-Including Nil, exempt and

       
   

Non GST)

           
 

(1)

(2)

 

(3)

 

(4)

   
 

Goods

             
                 
 

Services

             
                 

 

 

   

6.2  Intra-State Supplies to Registered Taxable Persons

(Auto populated from GSTR-1)

 
             

(figures in Rs)

 
   

Rate of Tax

Value

 

CGST

 

SGST

   
   

(Rate wise-Including Nil, exempt

       
   

and Non GST)

             
   

(1)

(2)

 

(3)

 

(4)

   
   

Goods

             
                   
   

Services

             
                   
             
   

6.3  Inter-State Supplies to Consumers

(Auto populated from GSTR-1)

     

 

(including unregistered Government Departments / persons dealing in exempted / NIL rated/ non GST goods or services)

 

       

(figures in Rs)

 

State Code

Rate of Tax

 

Value

IGST

 

(Rate wise-Including Nil, exempt and Non

   
 

GST)

       

Goods

         
           
           

Services

         
           
           

 

 

 

 

 

 

 

6.4 Intra-State Supplies to Consumers

(Auto populated from GSTR-1)

     
         

(figures in Rs)

   
 

Rate of Tax

Value

CGST

 

SGST

 
 

(Rate wise-Including Nil,

   
 

exempt and Non GST)

           
 

(1)

(2)

(3)

 

(4)

   

 

Goods

 

Services

 

 

 

 

 

6.5 Exports (including deemed exports)

(Auto populated from GSTR-1)

     
           

(figures in Rs)

 
 

Description

Taxable Value

IGST

CGST

 

SGST

   
             
 

(1)

(2)

(3)

(4)

 

(5)

   
 

Goods

             
 

Without payment of GST

             
                 
 

With Payment of GST

             
                 
 

Services

             
 

Without payment of GST

             
                 
 

With Payment of GST

             
                 

 

 

 

 

 

 

 

6.6 Revision of supply invoices/Credit notes/Debit notes and others pertaining to previous tax period (including post sales discounts or any clerical/other errors)

 

[Auto populated from GSTR1]

(figures in Rs)

 

Month

State Code

Document type

Number

Date

Differential Value (Plus or Minus)

IGST

CGST

SGST

   

(Invoice/Debit note/Credit

           
   

note)

           

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

                 

Goods

 

 

Services

 

 

 

                 
                 
   

6.7  Total tax liability on outward supplies

(Auto Populated from the Tables above)

   
             

(figures in Rs)

   

Month

Value

 

IGST

CGST

SGST

 
 

(1)

(2)

 

(3)

(4)

(5)

 
   

Goods

           
                 

 

Services

 

 

 

 

 

 

 

 

 

 

 

 

 

     

7. Inward supplies

             
                     
     

7.1 Inter-State supplies received

 

(Auto-populated from GSTR2)

   
               

(figures in Rs)

   
     

State Code

 

Rate of Tax

Value

IGST

ITC of IGST available in

     
       

(Rate wise-Including Nil, exempt and

     
         

the current month

     
         

non-GST)

         
                     
 

(1)

 

(2)

(3)

(4)

(5)

     
                 
   

Goods Inputs

               
                     
   

Capital goods

               
                       
     

Services

               
                       
     

None

               
               

No amount auto populated

     
                       
                       

 

 

7.2   Intra-State supplies received

   

(Auto populated from GSTR -2)

 
           

(figures in Rs)

 
 

Rate of Tax

     

ITC-CGST

ITC-SGST

   
 

(Rate wise-Including Nil,

Value

CGST

SGST

   
 

exempt, compounding Taxable

available in

available in

   
 

person and non-GST)

     

current month

current month

   
 

(1)

(2)

(3)

(4)

(5)

(6)

   

 

Goods_ Inputs

 

 

Capital Goods

 

 

Services

 

 

None

 

 

       

No amount auto

No amount auto

       

populated

populated

 

 

 

 

 

7.3  Imports

                         

(Auto populated from GSTR -2)

   
                                   

(figures in Rs)

   
           

Assessable Value

     

IGST

 

ITC- IGST available in  current month

   
                                     
                                                 
     

(1)

       

(2)

     

(3)

     

(4)

           
 

Goods_ inputs

                                           
                                                 
 

Capital goods

                                           
 

Services

                                             
 

None

                           

No amount auto populated

       
                                             
                                       
 

7.4  Revision of purchase invoices/Credit note/Debit note and other details pertaining to previous tax period

       
 

(including post sales discounts received or any clerical / other errors

   

( Auto populated from GSTR-2)

   
                                   

(figures in Rs)

   
                                           
 

Month

GSTI

Stat

Goods

HSN

Documen

 

Numbe

Date

Differe

 

IGST

CGST

SGS

ITC available in

       
   

N/UI

e

/Servi

/SAC

t type

 

r

   

ntial

       

T

current month

       
   

N

Cod

ces

   

(Invoice/

       

Value

         

IGST

CGS

 

SGST

     
     

e

     

Debit

       

(Plus

           

T

         
             

note/Cred

     

or

                       
             

it

       

Minus)

                       
             

note/Bill

                                 
             

of Entry)

                                 
 

(1)

(2)

(3)

(4)

(5)

(6)

 

(7)

(8)

 

(9)

 

(10)

(11)

(12)

(14)

(15)

 

(16)

     
                                                 

 

Goods-Inputs

 

 

Capital Goods

 

 

Services

 

 

 

 

 

 

None

 

 

                       

No

No

No

                       

amount

amou

amou

                       

auto

nt

nt

                       

populat

auto

auto

                       

ed

popul

popul

                         

ated

ated

 

 

 

 

7.5 Total Tax liability on inward supplies on reverse charge                             (Auto-populated from GSTR-2)

 

 

(figures in Rs)

 

 

 

Month

Value

CGST

SGST

IGST

 
 

(1)

(2)

(3)

(4)

(5)

 
 

Goods

         
             
 

Services

         
             
             

 

 

7.6 ITC

Reversal

         

(Auto-populated from GSTR-2)

     
                                 
                         

(figures in Rs)

     
 

S.No

 

Description*

     

ITC Reversal

           
     

IGST

 

CGST

 

SGST

     
         

Amount

 

Interest

Amount

 

Interest

Amount

 

Interest

     
 

(1)

 

(2)

(3)

 

(4)

(5)

 

(6)

(7)

 

(8)

     
 

1

                           
                                 

 

7.7 Output tax added/reduced on account of non-rectification/rectification of communicated mismatches

 

 

 

 

                     

(figures in Rs)

 
 

S.No

Output tax

     

Output Tax liability

       
     

IGST

 

CGST

 

SGST

 
   

added/reduced due to

       
                       
   

mismatched

Amount

 

Interest

Amount

 

Interest

Amount

 

Interest

 

(1)

(2)

(3)

 

(4)

(5)

 

(6)

(7)

 

(8)

 
                         

1

Excess input tax credit

                   
   

claimed

                   

2

Non Reduction in ITC

                   
   

by Recipients on credit

                   
   

notes

                   

3

Supplies through E-

                   
   

commerce operators

                   

4

Output tax reduced due

                   
   

to matching of earlier

                   
   

mismatched invoices

                   
                         

 

 

8    Total Tax liability for the month

 

 

       

(figures in Rs)

 
           

Month

Value

CGST

SGST

IGST

 
   
           

(1)

(2)

(3)

(4)

(5)

 

 

Goods

 

 

 

Services

 

 

 

 

 

9A. TDS credit received during the month                                                                                               (Auto-populated from GSTR-2)

 

 

 

 

                   

(figures in Rs)

 
                       
 

GSTIN of TDS deductor

 

IGST

 

CGST

 

SGST

 
                       
   

Rate

 

Tax

Rate

 

Tax

Rate

 

Tax

 
                       
 

(1)

(2)

 

(3)

(4)

 

(5)

(6)

 

(7)

 
                       
                       
                       

 

   

9B. TCS credit received during the month

             

(Auto-populated from GSTR-2)

   
                                             
     

GSTIN   of

E-

 

IGST

     

CGST

       

SGST

   
     

commerce

                                     
     

Operator

 

Rate

 

Amt

 

Rate

 

Amt

   

Rate

   

Amt

   
                                             
     

(1)

 

(2)

 

(3)

 

(4)

     

(5)

 

(6)

   

(7)

     
                                             
                                             
                                     
   

10. ITC received during the month

                             
                                   

(figures in Rs)

   
     

Description

 

IGST

       

CGST

     

SGST

     
                                         
             

Rate

Tax

 

Rate

 

Tax

 

Rate

   

Tax

     
                                       
       

(1)

 

(2)

(3)

 

(4)

   

(5)

 

(6)

 

(7)

     
     

Goods-Inputs

                                 
     

Capital Goods

                                 
     

Services

                                 
                                             
                                             

 

 

 

 

Part B

 

11. Tax, interest, late fee and penalty paid (auto-populated from cash and ITC ledger)

 

 

(figures in Rs)

Part (a)

 

S.

Description

Tax payable

 

Debit entry in Cash Ledger

     

Debit entry in Credit Ledger

 
 

No.

                                             
             

Debit no.

IGST

CGST

SGST

Debit

 

IGST

 

CGST

 

SGST

 
                 

Paid

Paid

Paid

no.

 

Paid

 

Paid

 

Paid

 
                                                 

(1)

(2)

     

(6)

 

(7)

 

(8)

(9)

   

(10)

(11)

 

(12)

 

(13)

   
                                                 

1.

IGST

                                         

2.

CGST

                                         

3.

SGST

                                         
 

Part (b)

                                         
                                       
     

S. No.

     

Payable

     

Debit entry in Cash Ledger

       
         

IGST

CGST

 

SGST

 

Debit no.

 

IGST

 

CGST

 

SGST

 
                             

Paid

 

Paid

     

Paid

 
     

(1)

 

(3)

(4)

 

(5)

 

(6)

     

(7)

 

(8)

     

(9)

   

4.

 

Interest

                                         

5.

 

Late fee

                                         

6.

 

Others (Please Specify)

                                       
                                                 
                                                 

 

12. Refunds claimed from cash ledger

 

 

 

 

 

 

 

S.No

 

Minor head

Debit

CGST

SGST

 

IGST

     

(Tax/Interest/ Fee/

entry

       
     

Penalty/Other)

no.

       
 

(1)

(2)

 

(3)

(4)

(5)

(6)

 

1.

Refund claimed from cash ledger

           
 

2.

Bank Account Details*

           
                 

 

*This should be one of the bank accounts mentioned in the GSTIN

 

Usual declarations

 

I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return.

 

Place:

 

Date:                                                                                                                                                                                                                   (Signature of Authorized Person)

 

 

 

 

 

 

Note:

  1. To be furnished by the 20th of the month succeeding the tax period
  2. Other than compounding Taxable Person / ISD.

 

 

Useful Information Hyperlinks:

Can a person without GST registration claim ITC?
 Why separate Registration of GST in each state in India, for each business.
 Latest date to file GST registration in India
Procedures to obtain GST registration for non-resident taxable person
Is digital signature option available under registration of GST in India?
 Advantages of GST registration in India
Who has to obtain GST registration in India?     
Does GST registration number of my firm change time to time in India?
 Is GST registration required for a public sector undertaking?
 Is amendment of GST registration allowed in India?
 Cancellation of GST registration in India
Centralized GST registration of services permitted in India?
 Retired from business ownership. Fresh GST registration in India?
 GST Registration for Job workers in India
GST registration mechanism in India
Pre-registration of credit card necessary for GST payment in India
Is GST Registration required for a Job worker in India?

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