Contents of the GSTR-3

How To fill  the GSTR-3

Form GSTR-3

Monthly return

Year     Month  

1. GSTIN            

2. (a) Legal name of the registered person Auto Populated  (b) Trade name, if any Auto Populated 

 Part-A (To be auto populated)                 (Amount in Rs. for all Tables) 

 3.    Turnover Sr. No. Type of Turnover Amount (i) Taxable  [other than zero rated]               (ii) Zero rated supply on  payment of Tax                (iii) Zero rated supply without payment of Tax              (iv) Deemed exports              (v) Exempted                (vi) Nil Rated              (vii) Non-GST supply                Total                

 4. Outward supplies         

 4.1 Inter-State supplies (Net Supply for the month)     

Rate

Taxable Value

 Amount of Tax

 Integrated Tax

CESS

A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]     B. Supplies attracting  reverse charge-Tax payable by recipient of supply      C. Zero rated supply made with payment of Integrated Tax     D. Out of the supplies mentioned at A, the value of  supplies made though an e-commerce operator attracting TCS-[Rate wise] GSTIN of e-commerce operator             

 

 4.2   Intra-State supplies (Net supply for the month)   Rate Taxable Value Amount of Tax Central Tax State /UT Tax Cess A. Taxable supplies (other than reverse charge) [Tax Rate wise]      B. Supplies attracting  reverse charge- Tax payable by the recipient of supply      C. Out of the supplies mentioned at A, the value of  supplies made though an e-commerce operator attracting TCS [Rate wise] GSTIN of e-commerce operator              

  4.3 Tax effect of amendments made in respect of outward supplies  Rate Net differential value Amount of Tax Integrated tax Central Tax State/UT  Tax Cess (I) Inter-State supplies A     Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise]        B     Zero rated supply made with payment of Integrated Tax [Rate wise]       C     Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS       (II) Intra-state supplies A     Taxable supplies (other than reverse charge) [Rate wise]       B    Out of the supplies mentioned at A, the value of  supplies made though an e-commerce operator attracting TCS         

 5. Inward supplies attracting reverse charge including import of services (Net of advance   adjustments)               

  5A. Inward supplies on which tax is payable on reverse charge basis 

Rate of tax Taxable Value Amount of tax Integrated Tax Central Tax State/UT tax CESS (I)     Inter-State inward supplies [Rate Wise]       (II)   Intra-State inward supplies  [Rate Wise]      

 5B. Tax effect of amendments in respect of supplies attracting reverse charge 

Rate of tax Differential Taxable Value  Amount of tax Integrated Tax Central Tax State/UT Tax (I)     Inter-State inward supplies (Rate Wise)       (II)   Intra-State inward supplies (Rate Wise)       

6.   Input tax credit     ITC on inward taxable supplies, including imports and ITC received from ISD [Net of debit notes/credit notes]                             

 7.   Addition and reduction of amount in output tax for mismatch and other reasons 

Description Add to or reduce from output liability

Amount

Integrated tax

Central  tax

State / UT tax

CESS

 (a) ITC claimed on mismatched/duplication of invoices/debit notes Add     (b) Tax liability on mismatched  credit notes Add     (c) Reclaim on rectification of mismatched invoices/Debit Notes  Reduce     (d) Reclaim on rectification of mismatch credit note Reduce     (e) Negative tax liability from previous tax periods  Reduce     (f) Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period  Reduce     (g) Input Tax credit reversal/reclaim Add/Reduce                  

Description Taxable value

Amount of tax Amount of ITC

Integrated Tax

Central Tax

State/ UT Tax

CESS Integrated Tax

Central Tax

State/ UT Tax

CESS

 (I) On account of supplies received and debit notes/credit notes received during the current tax period (a)   Inputs          (b)  Input services          (c)  Capital goods          (II) On account of amendments made (of the details furnished in earlier tax periods) (a)   Inputs          (b)  Input services          (c)  Capital goods           

26                          

8. Total tax liability   Rate of Tax Taxable value Amount of tax Integrated tax Central tax State/UT Tax CESS

8A. On outward supplies     

 8B. On inward supplies attracting reverse charge      

8C. On account of Input Tax Credit Reversal/reclaim   

 8D. On account of mismatch/ rectification /other reasons     

9. Credit of TDS and TCS 

 Amount Integrated

tax Central tax

 State/ UT Tax

 (a) TDS   

(b) TCS                

10.     Interest liability (Interest as on ...............) On account of Output liability on mismatch ITC claimed on mismatched invoice On account of other ITC reversal Undue excess claims or excess reduction [refer sec 50(3)] Credit of interest on rectification of mismatch Interest liability carry forward Delay in payment of tax

Total interest liability

 (a) Integrated Tax         (b) Central Tax         (c) State/UT Tax         (d) Cess                 

 

11. Late Fee 

On account of Central Tax

State/UT tax

Late fee         

                                 

12. Tax payable and paid 

Description Tax payable

Paid in cash

Paid through ITC Tax Paid

Integrated Tax Central Tax

State/UT Tax Cess

(a) Integrated Tax       

(b) Central Tax       

(c) State/UT Tax     

  (d) Cess                  

13. Interest, Late Fee and any other amount (other than tax) payable and paid 

Description Amount payable Amount Paid (I) Interest on account of

(a) Integrated tax 

 (b)    Central Tax 

 (c)    State/UT Tax

  (d)    Cess   Late fee

(a)    Central tax  

(b)    State/UT tax   

14.  Refund claimed from Electronic cash ledger    Description Tax Interest Penalty Fee Other Debit Entry 

(a) Integrated tax     

 (b)    Central Tax      

(c)    State/UT Tax      

(d)    Cess       Bank Account Details (Drop Down)     

  15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return] 

Description Tax paid in cash

Tax paid   through ITC  Interest Late fee  Integrated tax  Central Tax  State/UT Tax Cess

(a)  Integrated tax        (b) Central Tax        (c) State/UT Tax        (d) Cess        

                                 

   Verification  I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 

  Signatures of Authorized Signatory …………………………… Place ……………  Name of Authorized Signatory ….…………………… Date …………….   Designation /Status……………………………………     

 

                       

Instructions:

1. Terms Used :-  a) GSTIN:       Goods and Services Tax Identification Number b) TDS:           Tax Deducted at source c) TCS:           Tax Collected at source 

2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed. 

3. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer. 

4. Part A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2. 

5. Part B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger. 

6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received. 

7. Table 4.1 will not include zero rated supplies made without payment of taxes. 

8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis. 

9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier. 

10. Utilization of input tax credit should be made in accordance with the provisions of section 49. 

11. GSTR-3 filed without discharging complete liability will not be treated as valid return.  

12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again. 

13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged. 

14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3. 

 

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Rectification of errors apparent on the face of record, CGST Act

 

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CGST Act, Power of Government to make rules

 

CGST Act, Power to make regulations

 

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