Aug 16, 2017

How to File GSTR-3B

All the dealers who are registered under GST except composition dealers are required to file GSTR-3B for the month of July and August. The last date to file GSTR-3B for month of July is August 20th, 2017. The Government has not provided any offline utility for GSTR-3B. This return will be filed online through GSt.GOV.IN. In order to file GSTR-3B, dealers are required to have several details of inward and outward supplies. This return is a summary return. You are required to make available following details for filing GSTR-3B:

1. Total Outward taxable supplies made in month of July:
a. Total Inter-State Supply and Amount of Integrated Tax
b. Total Intra-State Supply and Amount of CGST and SGST

2. State-wise Inter-State supply made to :
a. Unregistered Persons
b. Composition Dealers
c. UIN Holders

3. Total of Supplies made for
a. Exports (Also IGST, if Any)
b. SEZ Units (Also CGST and SGST, if any)

4. Non-GST Outward Supply such as sale of Petrol, liquor etc.

5. Total of Nil rated or Exempted outward supplies

6. Total of Inward Supplies (liable to reverse charge) i.e. purchases from unregistered persons:
a. Inter-State Supply and Amount of Integrated Tax
b. Intra-State Supply and Amount of CGST and SGST

7. Amount of
a. IGST Paid for Import of Goods
b. IGST paid for Import of services
c. IGST, CGST and SGST paid on Inward supplies from ISD
d. IGST, CGST and SGST paid on other remaining Inward supplies

8. Amount of ITC claimed above but need to be reversed because of using that inward supply for providing exempted outward supplies

9. Amount of any other ineligible ITC

10. Amount of exempted inward supplies
a. Inter-State
b. Intra-State

11. Amount of inward supplies from Composition dealer
a. Inter-State
b. Intra-State

12. Amount of Non-GST Inward Supply
a. Inter-State
b. Intra-State

This detail is required to be filled in appropriate columns of GSTR-3B and this return can be submitted on GST.GOV.IN after login.

0 comments

Post a Comment