GSTR-3: Who is required to file GSTR-3, Format and information to be provided
GSTR-3 another return required to be filed under GST regime. Let us have a look on its basic requirements and features.
- Who is required to file GSTR-3: GSTR-3 to be filed by regular/Normal Taxpayer including casual and Non resident(Indian) taxpayer but excluding the compounding taxpayers/ ISD
- Due date for filing of GSTR-3: GSTR-3 is required to be filed by the 20th of Next month
- For: Reconciliation of GSTR-1 & 2
- Information to be provided:
- GSTIN
- Name
- Address
- period
- turnover details
- Outward Supplies
- Inter-state supplies to Registered taxpayers: Auto populated from GSTR-1
- Intra-state supplies to Registered taxpayers: Auto populated from GSTR-1
- Inter-State Supplies to Consumers : Auto populated from GSTR-1
- Intra-State Supplies to Consumers : Auto populated from GSTR-1
- Exports (including deemed exports) : Auto populated from GSTR-1
- Revision of supply invoices pertaining to previous tax period (including post sales
discounts or any clerical/other errors) : Auto populated from GSTR-1 - Total tax liability on outward supplies : Auto populated from tables above
- Inward Supplies:
- Inter-State supplies received :Auto Populated from GSTR-2
- Intra-State supplies received :Auto Populated from GSTR-2
- Imports :Auto Populated from GSTR-2
- Revision of purchase invoices pertaining to previous tax period (including post sales discounts
received or any clerical / other errors :Auto Populated from GSTR-2 - Total Tax liability on inward supplies on reverse charge
- Total Tax liability for the month (Table 6.7 plus Table 7.5 of this Return)
- TDS credit received during the month ( Auto-populated from GSTR-2)
- Tax, fine and penalty paid (auto-populated from cash and ITC ledger)
- Refunds claim of excess ITC in specified cases and excess tax paid earlier
- TAX Liability Ledger (Auto populated in real time)
- CASH LEDGER (updated on real time)
- ITC LEDGER (updated on real time)
CA Shafaly Girdharwal
CA
New Delhi, India
CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.
