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GSTR 3B format

• IRISGST

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GSTR 3B

• GSTR 3B is a monthly self-declaration form that a
  taxpayer is necessary to file on a monthly basis.
  Form GSTR 3b consists of summarized information
  on supplies made during the calendar month along
  with the details of paid fees, ITC claimed,
  purchases reverse charge mechanism, and so on
  Furthermore, the taxpayer can also be required to
  make provision for the payment of taxes, if just
  about any, for the relevant month.

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Format of GSTR 3B

• Table 1 (Auto-filled) fifteen digit Goods and
  Services Taxpayer Recognition Number (GSTIN)
• Table 2 of (Auto-filled) Name of the authorized
  person auto-filled from your GSTN account
  details, Trade Title, if any, should be
  individually provided.
• Table 3.1 Details of Outward supplies along with
  inward supplies liable to slow charge
• Total taxable benefit (intrastate and interstate)
  combined with the total tax (IGST, CGST,
  SGST/UTGST) as applicable
• Facing outward Taxable Supplies other Absolutely
  no Rate, Nil Rate in addition to Exempted
• Outward Taxable Resources (Zero Rated)
• Outward Supplies towards Nil Rated and Exempted
• Inward Supplies prone to be paid on reverse
  charge basis
• Non GST Outward Supplies

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Format of GSTR 3B

• Table 3.2 Details of Inter-State items made to
  unregistered persons, arrangement dealer, and UIN
  owners.
• Bifurcated details of the interstate outward
  supplies made to Non listed Persons, Composition
  Dealers, as well as UIN Holders, captured
  State-wise/ Union-Territory-wise total with
  taxable value and total IGST levied on these
  resources.
• Table 4 Details of qualified Input Tax Credit
  accessible and the ITC reversals created by you
  to arrive at the Net ITC is captured.
• ITC Accessibility (whether in Full or Part)
  Mention the break-up of inward supplies on which
  ITC is availed. The following are the facts you
  need to capture
• The Taxation credit of IGST paid for on import of
  goods.

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Format of GSTR 3B

• Table 5 Details of exempt, nil-rated and non-GST
  back to the inside supplies (for both interstate
  and intra state products carried out by you)
•  
• Table 6.1 Payment of self-ascertained taxation
  payable by you. This really is based on the
  details of outward items and inwards supplies
  prone to be paid on change charge captured in
  Desk No . 3 the tax-wise break-up of payment
  involving tax by way of utilization of ITC and
  cash deposit should be provided.

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• Table 6.2 TDS/TCS Credit Here you need to
  capture the details of TDS (Tax withheld by the
  Federal government establishment) and TCS (Tax
  withheld by E-commerce operator). However , these
  provisions tend to be deferred from initial
  rollout of GST. Accordingly, TDS and TCS is not
  relevant till it is notified additional.

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How to file GSTR 3B

• In order to file form GSTR 3B, the taxpayer can
  easily follow the below given actions
• Visit the GSTN portal and also login with the
  valid qualifications.
• Click the Services gt Returns gt Earnings
  Dashboard command.
• Select the appropriate Fiscal year go back
  filing period and click Prepare Online button
  underneath the GSTR 3b Tile.
• A listing of Yes/No questions will be viewed,
  wherein the taxpayer will likely be required to
  select answers while applicable to your business.
  Depending on these answers, the GSTN will display
  relevant tables connected with form GSTR 3B. As
  an illustration, if you select Yes for NIL
  returns, you will be forwarded to Nil return
  section
• To be able to upload business summary onto the
  GSTN portal, the taxpayer will be required to
  file information by selecting the section ceramic
  tiles displayed on the screen. These types of
  sections include

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Submitting Form GSTR-3B

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• Click the GO TO FILEbutton
• Select the checkbox regarding declaration.
• From the Authorised Signatorydrop-down list,
  select the authorized buy tiles online.
• Click the FILE GSTR-3B USING DSCor FILE GSTR-3B
  HAVING EVC button.
• FILE GSTR-3B WITH DSC
• Click the CONTINUE
• Select the certificate and click on the SIGN
• FILE GSTR-3B WITH EVC
• Enter the OTP delivered on email and cellular
  number of the Authorized Buy tiles online
  registered at the GST Web site and click the
  VERIFY
• The success message is viewable. Click the OK
  button. The actual status of your GSTR 3b will be
  changed to filed!