How to File GSTR 3B for July 17 & Aug 17

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How to File GSTR 3B for July 17 & Aug 17

GST Council has decided a new simplified format for return to be filed for month of July & August, For the first two months after implementation of GST, As Businesses are not aware about the new formats of GSTR- 1, GSTR-2 & GSTR-3. To prevent burden over the business verticals council has provided GSTR 3B for first two months. So Below is the GSTR 3B Format, GSTR 3B Form, How to File GSTR 3B return, Information required in GSTR 3B Return all at one place.

Form, Time Schedule, Format & Deadline for Submitting GSTR- 3B

GSTR-3B :-

Details required to filled in GSTR- 3B :-

  1. Value & Amount Outward Supply (for Nil Rated, Exempted, zero rated & Taxable Supply)
  2. Value & Amount of Inward Supply (Payable under Reverse charge mechanism)
  3. Interstate Supplies made to Unregistered dealer, Composition Dealer & UIN Holder
  4. Details of Input tax credit (Available, Reversed & Ineligible ITC)
  5. Value & Amount of Inward Supply (Exempt, nil rated & Non GST)
  6. Payment of Tax (Tax payable, ITC, Interest, late fee)
  7. Detail of TDS / TCS

Note: – As Assesses under Composition scheme have to file GSTR- 4 till 18th October, GSTR- 3B does not apply on them.

 

Dates regarding returns are as follows: – 

Month July
Return Form Name GSTR 1 GSTR 2 GSTR 3 GSTR 3B
Last Date of Return 5th Sep 10th Sep 15th Sep 20th Aug

Month August
Return Form Name GSTR 1 GSTR 2 GSTR 3 GSTR 3B
Last Date of Return 20th Sep 25th Sep 30th sep 20th Sep

Month September
Return Form Name GSTR 1 GSTR 2 GSTR 3
Last Date of Return 10th Oct 15th Oct 20th Oct

Details to be filled in GSTR 3B

  1. GSTIN

Fill your GST NumberGSTR 3B

  1. Legal Name of the Registered Person

Fill Name in whose name GST no has taken.

3.1 Details of Outward Supplies and Inward Supplies liable to reverse charge

Nature of Supplies Total Taxable Value Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5 6
a. Outwars 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  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 

  Integrated Tax Central Tax State/UT Tax Cess Cess
1 2 3 4 5 6
(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

 

  1. Value of exempt, nil rated and non GST inward Supplies 
Nature of Supply 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      

 

 

Value of Taxable Supplies: –

  • Value of Taxable Supplies =

Value of Invoice

(+) Value of Debit Notes

(-) Value of Credit Notes

(+) Value of Advance received (Invoice not issued in same Month)

(-) Value of Advance Adjusted against Invoice

  • Amendments in any detail is to be adjusted and not shown separately
  • Details of advances were adjusted against same invoice (Not to be shown separately)
  • Verification (By Authorised Signatory)

Deceleration:

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 there from.

That’s all for How to File GSTR 3B for July 17 & Aug 17. Keep Sharing.

3 COMMENTS

  1. please tell us how to we submit gstr 3b we are manuacturer of carpets in which we have to pay on weaving and finishing 5% and on sale of goods we add in bill 12% and on purchase of raw material we have to pay 5%. so please confirm urgent how to submit .

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