How to file GSTR 3b: First return of GST
Date for filing of GSTR 3b and other GST returns for first two months:
Following is the date sheet for all GST returns for first two months including GSTR 3b.
GSTR 3b is required to be filed by 20th August 2017. It is already live on the GST portal. There are some open issues in it.
Step-1: First of all login into your GSTN and click on GSTR 3b and choose the month.
Select the period:
Step 2: Fill the details required:
Data required to be filed in GSTR 3b
Following are the details required to be submitted in GSTR 3b. But remember that detail GSTR 1 and 2 is also required to be filed at later date.
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3.1 |
Tax on outward and reverse charge inward supply |
a) Outward supplies (other than zero rated, nil rated exempted) b) Outward Taxable supply(Zero rated) c) Other outward supplies (Nil rated , exempted) d) Inward supplies(Liable to reverse charge) e) Non GST outward supplies |
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3.2 |
Inter-state supplies |
Of the supplies mentioned in 3.1 details of inter-state supplies made to i) Unregistered Person ii) Composition taxable person iii) UIN Holder |
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4. |
Eligible ITC |
A) ITC available (Whether in full or part) i) Import of goods ii) Import of services iii) Inward supplies liable for reverse charge iv) Inward supplies from ISD v) All other ITC B) ITC reversed i) As per rule 42 and 43 of CGST/SGST rules ii) Others C) Net ITC available =(A)-(B) D) Ineligible ITC |
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5. |
Exempt, Nil and non GST inward supplies |
From a supplier under composition scheme ,Exempt and Nil rated supply Non GST Supply |
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5.1 |
Interest and late fee |
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6. |
Payment of Tax |
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7. |
TDS and TCS credit |
Fill the details related to outward supplies.
Fill the details related to supplies to composition dealer, Nil rated and exempt supplies here:
CA
