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 :-
- Value & Amount Outward Supply (for Nil Rated, Exempted, zero rated & Taxable Supply)
- Value & Amount of Inward Supply (Payable under Reverse charge mechanism)
- Interstate Supplies made to Unregistered dealer, Composition Dealer & UIN Holder
- Details of Input tax credit (Available, Reversed & Ineligible ITC)
- Value & Amount of Inward Supply (Exempt, nil rated & Non GST)
- Payment of Tax (Tax payable, ITC, Interest, late fee)
- 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
- GSTIN
Fill your GST Number
- 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 |
- 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.
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 .
HOW TO UPLOAD GSTR3B by excel sheet
CAN’T ABLE TO UNDERSTAND,NEED OF TRAINING TO ALL SELLERS…
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