FILING FORM GSTR- 3B

Form GSTR 3B : Rule 61(5)

• Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and

in FORM GSTR-2 under section 38 has been extended, return in FORM GSTR-3B, in

lieu of FORM GSTR-3, may be furnished.

• Currently 3B a summary return to be filed i.e GSTR-3B in addition of GSTR-3 on future date (For July month between 11th to 15th September, For August month 26th to 30th September – Notification 20/2017 dated 8th August 2017)

• Due date for filing FORM GSTR- 3B:

July 2017 –> 20th August 2017

August 2017 –> 20th September 2017

General Instructions before filing GSTR-3B

• Value of Taxable Supplies = Value of { Invoices + Debit Notes –credit notes + Advances received and not Invoiced- Advances Adjusted}

• Details of advances as well as adjustment of same against invoices to be adjusted

and not shown separately

• Amendment in any details to be adjusted and not shown separately.

3B

Liability (3)

Output

Outward Supplies

Taxable

3.1(a)

Exports

3.1(b)

Exempted

3.1(c)

Non GST

3.1(e)

Liability

RCM

Inward Supplies

3.1(d)

Liability

Inputs (4)

Taxable Inward Supplies (4)

Value ITC

Exempt & Non GST Inward Supplies (5)

Payment of Taxes (6)

Cash TDS /TCS

GSTR 3B: List of Tables

Table No Description

1 GSTIN

2 Legal Name of Registered person

3.1 Liability = Outward Supplies + Inward Supplies liable to Reverse Charge

3.2 Interstate supplies to Unregistered, Composition taxable persons and UIN Holders

4 Eligible ITC = Total ITC – (T1+T2+T3) subject to apportionments

5 Exempt, Nil rated and Non-GST inward supplies

6.1 Payment of Tax

6.2 TDS/TCS Credit

Table 3.1: Details of Outward Supplies + Inward RCM Supplies

Table 3.1 of GSTR 3B linked to GSTR 1

Nature of Supplies GSTR 1 (Table) Column/Sub table

GSTR 2 (Table)

Column/Sub table

a) Outward taxable supplies

Table – 4,5,7,11 +

9,10

All sub tables

b)Zero rated supplies Table – 6+9 All sub tables

c) Nil rated, exempted supplies

Table -8 Column 2 and 3

d) Inward supplies(Liable to reverse Charge)

Table – 4,5 + 6

All sub tables

e) Non-GST outward supplies

Table - 8 Column 4

Table 3.2 B2C IGST Turnover + Composition + UIN

Table 3.2 of GSTR 3B linked to GSTR 1

Table 5 ,7B,11A(2) + 9,10 of GSTR 1

Table 4,11 +9 of GSTR 1

Table 4,11 + 9 of GSTR 1

Table 4 Eligible ITC

Table 4 Eligible ITC

ITC

Available

Eligible

T4+C2

Availed

T4 + C3

Utilised Not Utilised

Not Availed Add to Liability (D1+D2)

Not Eligible T1+T2+T3

Not Available Yet

Supplier Not filed YET

GSTR 2 : Table 3 Col 12

GSTR 2 : Table 11 A(c)

GSTR 2 : Table 3 Total Value of

Col 7 - col 13 Col 8 - col 14 Col 9 - col 15

Balance in ECL

ITC 3B Table

Eligible T4+C2 { C1 } 4A

Add to Liability or (D1+D2) 4C

Not Eligible T1+T2+T3 4D

Table 4 3B : Compared with GSTR 2 Details in GSTR-3B Form and Table Remarks (T4 + C3)

4(A)(1) Import of Goods GSTR-2 >>> Table 5 + 6 Reverse Charge Applicable and Pay IGST

4(A)(2) Import of Services GSTR-2 >>> Table 4C + 6 Reverse Charge Applicable and Pay IGST

4(A)(3) Inward Supplies liable to Reverse Charge(Other than above)

GSTR-2 >>> Table 4A ,4B,10 + 6 Inward supplies made from URD and RCM which is liable to Reverse Charge

4(A)(4) Inward Supplies from ISD GSTR-2 >>> Table 8

4(A)(5) All other ITC GSTR-2 >>> Table 3 + 6 Inward supplies made from Normal Taxpayer

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

GSTR 2 >>> Table 11 42 = D1 +D2 43 = Capital Goods Related

4(B)(2) Others GSTR 2 >>> Table 11 Rules 37 and 39 of the CGST Act refer next slide (180 days payment criterion & ISD respectively)

4(D)(1) As per Sec17(5) GSTR -2 >>>Table 3-col12,Table 4-col12,Table 5-col9,Table 6- col15

Sec 17(5) refers to restricted Credit and as per rule 42 it is denoted as “T3”

4(D)(2) Others GSTR -2 >>>Table 3-col12,Table 4-col12,Table 5-col9,Table 6- col15

As per rules 42 others are denoted under “T1”,”T2”

Table 4 Eligible ITC

Table 4B ITC Reversal

4(B)(1) : Rule 42 of CGST Act Let Total Input Tax credit on inputs and input services be “T”

• ‘’T1” be inputs and input services intended to be used exclusively for the purposes other than business

• “T2” be inputs and input services intended to be used exclusively for effecting exempt supplies

• “T3” be inputs and input services on which credit is not available under sub-section (5) of section 17

• Amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as ‘C1’ and calculated as- C1 = T- (T1+T2+T3)

• “T4” be input tax credit attributable to inputs and input services intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies

• “C2 “be common Credit = C1- T4

• Amount of input tax credit attributable towards exempt supplies, be denoted as ‘D1’=(E÷F) × C2

where ‘E’ is the aggregate value of exempt supplies during the tax period, and

‘F’ is the total turnover in the State of the registered person during the tax period

• the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as ‘D2’=5% of C2

Thus amount equal to aggregate of ‘D1’ and ‘D2’ shall be added to the output tax liability of the registered person

4(B)(1) : Rule 43 of CGST Rules – Capital Goods ITC on Capital Goods

• used for non business and exempt supplies exclusively – In Eligible (Table 3, Col 12 GSTR 2)

• Exclusively for taxable supplies incl. zero rated – Fully Allowed

• Common credit (Tc)– treat as follows:

Amount attributable to tax period for a particular CG(Tm ) = Tc÷60

Total of all such Tm = Tr

Amount of credit attributable to exempt supplies = Te= (E÷ F) x Tr

(E – exempt supplies and F – Total turnover for tax period)

Such Te along with interest is to be added to output tax liability (Table 11 A d GSTR 2)

• Earlier Used for Taxable Supply , now partly used for Exempt Supply

Computation as mentioned above CG(Tm ) = Tc÷60

Such Te along with interest is to be added to output tax liability (Table 11 A d GSTR 2)

4B Others : Rule 37 and 39 of CGST Act

• Rule 37: Reverse ITC availed in case of non payment to vendor within 180 days

• Rule 39: In case of receipt of credit note by ISD, the ISD shall Reduce such amount in same ratio as that of original apportionment, in the

credit to be distributed.

After such reduction, if the credit to be distributed for the month is negative, same shall be added to the output liability of the recipient.

Table 4d in-eligible ITC

1. 17(5) = T3

2. Others 1. T1 = Exclusively Used for Non – Business Purposes

2. T2 = Exclusively Used for Exempted Supplies

Table 5: Exempt, Nil Rated and Non-GST Inward Supplies

Table 5 of GSTR 3B linked to GSTR 2

Nature of Supplies GSTR 2 (Table) Column No.

a) Supplies under composition scheme, exempt and Nil rated supply

Table 7 Column 2, 3 and 4

b) Non- GST Supplies Table 7 Column 5

5.1 Interest & late fee payable { Not in form }

But there in 6.1 Column 10

Table 6.1: Payment of Tax

Liability (Auto-populated) GSTR3B submission is required for enabling payment of tax. Column 10 First & Last row must have been shaded

Challan Mapping

Table 6.2: TDS/TCS Credit { Deferred Currently }

Shekar@vnv.ca