Blogs

Author: Yatin Jain
Published On:August 9,2017

GSTR 3B: GST Return Filing For July 2017 & August 2017 

GSTR 3B is a simpler return that businesses need to file in the first two months of GST (July and August, 2017) instead of the normal returns – GSTR 1, 2 and 3.

Under GST, a registered dealer is required to file three returns every month and one annual return. So, in total 37 returns have to be filed every year.

Since filling up these complex forms require a great amount of time and understanding, the government has postponed the filing of GSTR 1,2 & 3 for July and August, 2017. 

Due Dates for Filing of Return-

Forms

For July 2017

For August 2017

GSTR 3B

20th August

20th September

GSTR 1

5th September

20th September

GSTR 2

10th September

25th September

 

Details Needed:

    1. Outward Supplies:

Ø  Details of outward supplies and inward supplies liable to reverse charge

Ø  Details of inter-State supplies made to unregistered persons, composition dealer and UIN holders

  1. Input Tax Credit: Details of eligible ITC
  2. Purchases: Details of exempt, nil-rated and non-GST inward supplies
  3. Payment of tax: Outward Tax Liability (minus) Input Tax Credit

 Format of GSTR – 3B

 

Form GSTR-3B

[ See Rule 61(5)]

                                 
                         

Year

 

                         

Month

 

                                 

1

GSTIN

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

Legal name of the registered person

 

                                 

3.1

Detail of Outward Supplies and Inward supplies liable to reverse charges

                 
                                 
 

Nature of Supplies

Total Taxable Value

Integrated Tax

Central Tax

State/ UT Tax

Cess

 

1

2

3

4

5

6

 

( a) Outward taxable supplies (other than zero rated, nil rated and exempted)

 

 

 

 

 

 

( b) Outward taxable supplies (zero rated)

 

 

 

 

 

 

( c) Other outward supplies, (Nil rated, exempted)

 

 

 

 

 

 

( d) Inward supplies (liable to reverse charge)

 

 

 

 

 

 

( e) Non GST outward supplies

 

 

 

 

 

                                 

3.2

3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,

       
 

composition taxable persons and UIN holders

                         
                                 
 

 

Place of Supply (State/UT)

Total Taxable Value

Amount of Integrated Tax

 

1

2

3

4

 

Supplies made to Unregistered Persons

 

 

 

 

Supplies made to Composition Taxable Persons

 

 

 

 

Supplies made to UIN Holders

 

 

 

                                 

4

Eligible ITC

                             
                                 
 

Details

Integrated Tax

Central Tax

State/ UT Tax

Cess

 

1

2

3

4

5

 

(A) ITC Available (whether in full or part)

 

 

 

 

 

(1) Import of goods

 

 

 

 

 

(2) Import of services

 

 

 

 

 

(3) Inward supplies liable to reverse charge (other

 

 

 

 

 

than 1 & 2 above)

 

 

 

 

 

(4) Inward supplies from ISD

 

 

 

 

 

(5) All other ITC

 

 

 

 

 

(B) ITC Reversed

 

 

 

 

 

(1) As per rules 42 & 43 of CGST Rules

 

 

 

 

 

(2) Others

 

 

 

 

 

(C) Net ITC Available (A) – (B)

 

 

 

 

 

(D) Ineligible ITC

 

 

 

 

 

(1) As per section 17(5)

 

 

 

 

 

(2) Others

 

 

 

 

                                 

5

Values of exempt, nil-rated and non-GST inward supplies

                     
                                 
 

Nature of supplies

Inter-State supplies

Intra-State supplies

 

1

2

3

 

From a supplier under composition scheme, Exempt and Nil rated supply

 

 

 

Non GST supply

 

 

                                 

6.1

Payment of Tax

                             
                                 
 

Description

Tax payable

Paid through ITC

Tax Paid TDS/TCS

Tax/Cess paid in cash

Interest

Late Fee

 

Integrated Tax

Central Tax

State/UT tax

Cess

 

1

2

3

4

5

6

7

8

9

10

 

Integrated Tax

 

 

 

 

 

 

 

 

 

 

Central Tax

 

 

 

 

 

 

 

 

 

 

State/UT Tax

 

 

 

 

 

 

 

 

 

 

Cess

 

 

 

 

 

 

 

 

 

                                 

6.2

TDS/TCS Credit

                             
                                 
 

Details

Integrated Tax

Central Tax

State/ UT Tax

 

1

2

3

4

 

TDS

 

 

 

 

TCS