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The forms are :

Form GSTR3B
Filing of Monthly Return under GST GSTR-3
We discussed earlier various heads under GSTR-1 and GSTR-2.
GSTR-1 requires the taxpayer to furnish details of outward supply.
Similarly, GSTR-2 mandates furnishing details of inward supply or
purchases in simple words. Continuing further in our series, here we
are discussing various heads and their information source under
GSTR-3.
Every registered taxpayer is required to file monthly return before
20th of next month.
Below we have provided all the heads under which information is
required to be furnished:
GSTIN Each taxpayer will be allotted a state-wise PAN-
based 15-digit Goods and Services Taxpayer Identification
Number (GSTIN). A format of proposed GSTIN has been
shown in the image below. GSTIN of the taxpayer will be auto-
populated at the time of return filing.

Format
of GSTIN
Name of Taxable Person Name of the taxpayer, will also be
auto-populated at the time of logging into the common GST
Portal.

Address Business address of the registered taxable person will


get auto-populated here.

Period: (Month -Year) A Taxable person is required to select


from a drop down the relevant month and year respectively for
which GSTR-3 is being filed.

Turnover Details This heading will include consolidated


turnover of all types of supplies. Gross turnover needs to be
bifurcated between:
1. Taxable Turnover
2. Export Turnover
3. Nil rated and Exempted Turnover
4. Non-GST Turnover
5. Total Turnover ( sum of above all)
Outward Supplies
All the particulars filed under GSTR-1 will flow under this heading.
GSTR-1 requires an assessee to furnish details of outward supplies.
All such information gets auto-populated under respective heading.
These subheadings have been provided below:
1. Inter-State Supplies to Registered Taxable Person
2. Intra-State Supplies to Registered Taxable Person
3. Inter-State Supplies to Consumers
4. Intra-State Supplies to Consumers
5. Exports (including deemed exports)
6. Revision of Supply Invoices / Credit Notes / Debit Notes
7. Total Tax Liability on Outward Supplies
Inward Supplies
Similar to outward supply, every registered taxpayer is required to
furnish details of inward supply in his monthly GSTR-2. All the
information filed under GSTR-2 will flow into this heading. Below
are the subheadings wherein the information will get auto-populated:
1. Inter-State Supplies Received
2. Intra-State Supplies Received
3. Imports
4. Revision of Purchase Invoices / Credit Notes / Debit Notes
5. Total Tax Liability on Inward Supplies on Reverse Charge
6. ITC Reversal
Total Tax Liability for the month Once all the outward
supplies and inward supplies are declared, GSTN portal will
auto-calculate the tax liability under this heading. Hear
taxpayer will determine his tax liability from dealing in goods
and provision of services both. Also, a separate value will be
shown for CGST, SGST, and IGST respectively.

TDS credit received during the month Any tax credit by way
of tax deducted at source will auto-populate here from
taxpayers GSTR-2.
TCS credit received during the month Similar to TDS above,
in the case of E-commerce marketplace sellers, any amount of
TCS collected by the E-commerce operator will be available
here. This information will again be flowing from the GSTR-2
filed for the same period.

ITC received during the month Total amount of eligible


input tax credit available for adjustment will get auto-computed
here.

Part B
Tax, Interest, Late Fee and Penalty Paid This heading will
take input from all the headings above and will determine the
final GST liability. Separate tax liability will be shown against
IGST, CGST, and SGST. Here the taxpayer will have the
option to debit cash ledger/ credit ledger against the liability
outstanding.

Refunds Claimed from Cash Ledger Input Credit amount in


excess of tax liability will flow to this heading. The taxpayer
can claim a refund of amount showing in this header.
Once all the particulars are furnished correctly, the taxpayer is
required to sign digitally either through a digital signature certificate
(DSC) or Aadhar based signature verification to authenticate the
return.
Source : https://cleartax.in/s/gst-return-gstr3
GST Form 3B Format:

GSTR 1

GSTR 1 prescribes the details to be provided by the taxpayer in


relation to outward supplies made to the buyer for the relevant
period. GSTR 1 needs to be filed by every taxpayer
except Composition Scheme taxpayers, Non-Resident
Foreign taxpayers, TDS deductors, E commerce
Operators and Input Service Distributors as there are separate
returns for them. This return is required to be filed by the 10th of
subsequent month. (Example: GSTR-1 for the transaction month of
April has to be filed before 10th May).
The government has notified new GST Return formats in this regard
and removed the mandatory requirement to quote HSN codes for
goods and SAC codes for services in each table. The GST Return
Formats have been updated to ease the process and simplify
compliance for taxpayers under GST.
GSTR 1 has a total of 13 headings, the taxable person need not
worry as most of these will be pre-filled. But we need to understand
certain terms:
1. GSTIN Goods and Services Taxpayer Identification Number
2. UIN Unique Identification Number
3. UQC Unit Quantity Code
4. HSN Harmonised System of Nomenclature
5. SAC Services Accounting Code
6. POS Place of Supply of Goods and Services
7. B2B From one registered person to another registered person
8. B2C From registered person to unregistered person
Source : https://www.legalraasta.com/gst/gstr-1-return/
GSTR 2

According to GST law, every registered taxable person is require to


submit Return for Inward Supplies in GSTR 2. The entries in
GSTR 2 shall be mentioned by the buyer from 12th to 15th of the
succeeding month. Adjustments, if any, is allowed to the seller
in GSTR 1A on the 16th and 17th of the succeeding month after the
buyer has uploaded his GSTR 2.
The government has notified new GST Return formats in this regard
and removed the mandatory requirement to quote HSN codes for
goods and SAC codes for services in each table. The GST Return
Formats have been updated to ease the process and simplify
compliance for taxpayers under GST.
GSTR 2 has a total of 13 headings, the taxable person need not
worry as most of these will be pre-filled. But we need to understand
certain terms:
1. GSTIN Goods and Services Taxpayer Identification Number
2. UIN Unique Identification Number
3. UQC Unit Quantity Code
4. HSN Harmonised System of Nomenclature
5. SAC Services Accounting Code
6. POS Place of Supply of Goods and Services
7. B2B From one registered person to another registered person
8. B2C From registered person to unregistered person
Source : https://www.legalraasta.com/gst/gstr-2-return/

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