GSTR 3B

Table 1: Details of outward supplies and inward supplies liable to reverse charge

In this table one needs to capture the total taxable value (both intrastate as well as interstate) along with the tax applicable (CGST, SGST / UTGST, IGST & Cess) of the following supplies:

• Outward Taxable Supplies other than Zero Rate, Nil Rate and Exempted
• Outward Taxable Supplies (Zero Rated)
• Outward Supplies towards Nil Rated and Exempted
• Inward Supplies liable to be paid on reverse charge basis
• Non-GST Outward Supplies

Table 3: Details of eligible Input Tax Credit

In this table, one needs to capture the following details:

• ITC Available: On inward supplies on which the ITC was availed, such as Import of Goods or Services, supplies liable to fetch reverse charge, supplies from ISD, and other inward supplies, as applicable.
• ITC Reversed: On usage of inputs / input services / capital goods used for non-business purpose, or partly used for exempt supplies. Also, if the depreciation is claimed on tax component of capital goods, plant and machinery - then the ITC will not be allowed. Such reversals needs to be captured in this table.
• Eligible ITC: Calculated by deducting ITC Reversed from ITC Available.
• Ineligible ITC: Details of GST paid on inward supplies listed in negative list, which are not eligible to fetch input tax credit.

Table 5: Payment of Tax

In this table one needs to declare the self-ascertained tax payable. The tax payable will emerge from the following details:

• Tax paid through ITC (CGST, SGST / UTGST, IGST & Cess)
• Tax paid TDS / TCS
• Tax / Cess paid in Cash
• Interest & Late Fees

Earlier, a taxpayer was required to submit the return, in order to ascertain the tax liability amount against his name. Also, once the return was submitted, no changes were allowed. Now however, the entire details - current balance of input tax credit i.e. ITC, current balance of cash registers, tax head wise liability, suggested best way to utilise ITC and the amount of tax liability to be paid in cash or credit - will be displayed in a single table view, before the return is submitted. Thus it will now be much easier for all taxpayers to keep track of the input tax credit, and compute the pending tax liability to be paid for.

Now, a new feature of downloading a draft return at any stage of the return filing process has been provided, so that the tax payer can verify the saved details in offline mode.

• FAQs and User Manual are provided along with pop-ups, to guide taxpayers while filling Form GSTR 3B.
• Fill either CGST or SGST/UGST amount, other tax will get auto-filled.
• Form GSTR 3B can be previewed or downloaded, for cross verifying saved details in any table(s), by Clicking PREVIEW DRAFT GSTR-3B button. The draft Summary page of your GSTR-3B can be downloaded for review.
• Once taxpayer proceeds to payment, the details of balances as available in cash and credit ledgers can be seen (refer Table 6.1 – Payments Table) at one place.
• Tax liabilities as declared in the return along with the credits gets updated in the ledgers and displayed in the “Tax payable” column of the payment section and can be seen while hovering on the said headings of credit in the payment section.
• System auto-populates “Tax to be paid through ITC” fields with optimum utilization amounts based on provisions of the law relating to credit utilization. It is suggestive and the taxpayer may edit the ITC utilization. In case ITC utilization is changed, the cash to be paid also gets changed accordingly.
• If available cash balance in Electronic cash ledger is insufficient to offset the liabilities, additional cash required for paying liability is displayed in the last column of the Table (Additional cash required). The taxpayer may create challan for that amount directly by clicking on the CREATE CHALLAN button. Once online payment is made, the system will navigate back to Payments Table.
• Click the MAKE PAYMENT/POST CREDIT TO LEDGER button to pay off the liabilities or to claim credit in case of no liabilities.
• Click “Proceed to file” and File GSTR-3B with EVC or File GSTR-3B with DSC. (“Submit” button has been removed).