A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integrated Tax
D. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS-[Rate wise]
GSTIN of e-commerce operator
Intra-State supplies (Net supply for the month)
Rate
Taxable Value
Amount of Tax
Central Tax
State /UT Tax
Cess
1
2
3
4
5
A. Taxable supplies (other than reverse charge) [Tax Rate wise]
B. Supplies attracting reverse charge- Tax payable by the recipient of supply
C. Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS [Rate wise]
GSTIN of e-commerce operator
Tax effect of amendments made in respect of outward supplies
Rate
Net differential value
Amount of Tax
Integrated tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
(I) Inter-State supplies
A Taxable supplies (other than reverse charge and Zero Rated supply made with payment of Integrated Tax) [Rate wise]
B Zero rated supply made with payment of Integrated Tax [Rate wise]
C Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
(II) Intra-state supplies
A Taxable supplies (other than reverse charge) [Rate wise]
B Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
Rate of tax
Taxable Value
Amount of tax
Integrated Tax
Central Tax
State/UT tax
CESS
1
2
3
4
5
6
(I) Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
Rate of tax
Differential Taxable Value
Amount of tax
Integrated Tax
Central Tax
State/UT Tax
CESS
1
2
3
4
5
6
(I) Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD
[Net of debit notes/credit notes]
Description
Taxable value
Amount of tax
Amount of ITC
Integrated Tax
Central Tax
State/ UT Tax
CESS
Integrated Tax
Central Tax
State/ UT Tax
CESS
1
2
3
4
5
6
7
8
9
10
(I) On account of supplies received and debit notes/credit notes received during the current tax period
(a) Inputs
(b) Input services
(c) Capital goods
(II) On account of amendments made (of the details furnished in earlier tax periods)
(a) Inputs
(b) Input services
(c) Capital goods
Addition and reduction of amount in output tax for mismatch and other reasons
Description
Add to or reduce from output liability
Amount
Integrated tax
Central tax
State / UT tax
CESS
1
2
3
4
5
6
(a)
ITC claimed on mismatched/duplication of invoices/debit notes
Add
(b)
Tax liability on mismatched credit notes
Add
(c)
Reclaim on rectification of mismatched invoices/Debit Notes
Reduce
(d)
Reclaim on rectification of mismatch credit note
Reduce
(e)
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted with tax on supplies made in current tax period
Reduce
(g)
Input Tax credit reversal/reclaim
Add/Reduce
Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated tax
Central tax
State/UT Tax
CESS
1
2
3
4
5
6
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit Reversal/reclaim
8D. On account of mismatch/ rectification /other reasons
Credit of TDS and TCS
Amount
Integrated tax
Central tax
State/ UT Tax
1
2
3
4
(a)
TDS
(b)
TCS
Interest liability (Interest as on………….. )
On account of
Output liability on mismatch
ITC claimed on mismatched invoice
On account of other ITC reversal
Undue excess claims or excess reduction [refer sec 50(3)]
Credit of interest on rectification of mismatch
Interest liability carry forward
Delay in payment of tax
Total interest liability
1
2
3
4
5
6
7
8
9
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Late Fee
On account of
Central Tax
State/UT tax
1
2
3
Late fee
Part B
Tax payable and paid
Description
Tax payable
Paid in cash
Paid through ITC
Tax Paid
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
(a) Integrated Tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Interest, Late Fee and any other amount (other than tax) payable and paid
Description
Amount payable
Amount Paid
1
2
3
(I) Interest on account of
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
II Late fee
(a) Central tax
(b) State/UT tax
Refund claimed from Electronic cash ledger
Description
Tax
Interest
Penalty
Fee
Other
Debit Entry Nos.
1
2
3
4
5
6
7
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Bank Account Details (Drop Down)
Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
Description
Tax paid in cash
Tax paid through ITC
Interest
Late fee
Integrated tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
(a) Integrated tax
(b) Central Tax
(c) State/UT Tax
(d) Cess
Verification
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 therefrom.
Signatures of Authorised Signatory
……………………………
Place …………… Name of Authorised Signatory
….……………………
Date ……………. Designation
/Status……………………………………
Instructions:-
Terms Used :-
GSTIN :- Goods and Services Tax Identification Number
TDS :- Tax Deducted at source
TCS :- Tax Collected at source
GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer.
Part-A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
Part-B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger.
Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received.
Table 4.1 will not include zero rated supplies made without payment of taxes.
Table 4.3 will not include amendments of supplies originally made under reverse charge basis.
Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier.
Utilization of input tax credit should be made in accordance with the provisions of section 49.
GSTR-3 filed without discharging complete liability will not be treated as valid return.
If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged.
Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3.
