Return Formats (Sugam Return – FORM GST RET-3) (Quarterly)

FORM GST RET-3 (Sugam)

RET 03- Sugam is required to be filed when there are the following supplies:

• B2B supply
• B2C supply
• Reverse charge liable for tax

FORM GST ANX-1 Annexure of outward supplies and inward supplies attracting reverse charge 

3A. Supplies made to consumers and un-registered persons (Net of debit/credit notes)

3B. Supplies made to registered persons (other than those attracting reverse charge)(including edit/amendment)

3H. Inward supplies attracting reverse charge (to be reported by the recipient, GSTIN wise for every supplier, net of debit/credit notes and advances paid, if any)

FORM GST ANX-2 Annexure of inward supplies

3A. Supplies received from registered persons (other than those attracting reverse charge)

4. Summary of the input tax credit

Sr. No.	Description	Value
1.	Credit on all documents which have been rejected (net of debit /credit notes)
2.	Credit on all documents which have been kept pending (net of debit /credit notes)
3.	Credit on all documents which have been accepted (including deemed accepted) (net of debit/credit notes)

 

FORM GST RET-3 Quarterly return

3. Summary of outward supplies, inward supplies attracting reverse charge, debit/credit notes, etc. and tax liability

A. Details of outward supplies

Sr. No.	Type of supply	Value
1.	Taxable supplies made to consumers and unregistered persons (B2C) [table 3A of FORM GST ANX-1]	<Auto>
2.	Taxable supplies made to registered persons (other than those attracting reverse charge) (B2B) [table 3B of FORM GST ANX-1]	<Auto>
3.	Liabilities relating to the period prior to the introduction of current return filing system and any other liability to be paid	<User input>
4.	Sub-total (A) [sum of 1 to 3]	<Auto>

 

B. Details of inward supplies attracting reverse charge

Sr. No.	Type of supply	Value
1.	Inward supplies attracting reverse charge (net of debit/credit notes and advances paid, if any) [table 3H of FORM GST ANX-1]	<Auto>
2.	Sub-total (B) [sum of 1]

 

C. Details of debit/credit notes issued, advances received/adjusted and other reduction in liabilities

Sr. No.	Type of supply	Value
1.	Debit notes issued (FORM GST ANX-1) (Other than those attracting reverse charge)	<Auto>
2.	Credit notes issued (FORM GST ANX-1) (Other than those attracting reverse charge)	<Auto>
3.	Advances received (net of refund vouchers and including adjustments on account of wrong reporting of advances earlier)	<User input>
4.	Advances adjusted	<User input>
5.	Reduction in output tax liability on account of the transition from composition levy to normal levy, if any or any other reduction in liability	<User input>
6.	Sub-total (C) [1-2+3-4-5]	<Auto>
D.	The total value and tax liability (A+B+C)	<Auto>

 

4. Summary of inward supplies for claiming input tax credit (ITC)

A. Details of ITC based on auto-population from FORM GST ANX-1, action taken in FORM GST ANX-2 and other claims

Sr. No.	Description	Value
1.	Credit on all documents which have been rejected in FORM GST ANX-2 (net of debit /credit notes)	<Auto>
2.	Credit on all documents which have been kept pending in FORM GST ANX-2 (net of debit /credit notes)	<Auto>
3.	Credit on all documents which have been accepted (including deemed accepted) in FORM GST ANX-2 (net of debit/credit notes)	<Auto>
4.	Eligible credit (after 1st July 2017) not availed prior to the introduction of this return but admissible as per Law (transition to new return system)	<User Entry>
5.	Inward supplies attracting reverse charge (net of debit/credit notes and advances paid, if any) [table 3H of FORM ANX-1]	<Auto>
6.	An upward adjustment in input tax credit due to receipt of credit notes and all other adjustments and reclaims	<User input>
7.	Sub-total (A) [sum of 3 to 6]	<Auto>

 

B. Details of reversals of credit

Sr. No.	Description	Value
1.	Credit on documents which have been accepted in previous returns but rejected in the current tax period (net of debit/credit notes)	<Auto>
2.	Supplies not eligible for credit [out of net credit available in table 4A above]	<User input>
3.	Reversal of input tax credit as per the law (Rule 37, 39, 42 & 43)	<User input>
4.	Other reversals including downward adjustment of ITC on account of the transition from composition levy to normal levy, if any	<User input>
5.	Sub-total (B) [sum of 1 to 4]	<Auto>
C.	ITC available (net of reversals) (A- B)	<Auto>

 

D. ITC declared during first two months of the quarter

Sr. No.	Description	Value
1.	First month	<Auto>
2.	Second month	<Auto>
	Sub-total (D) [sum of 1& 2]	<Auto>
E.	Net ITC available (C-D)	<Auto>

 

5. Amount of TDS and TCS credit received in electronic cash ledger

Sr. No.	Type of tax
1.	TDS
2.	TCS
3.	Total

 

6. Interest and late fee liability details

7. Payment of tax

8. Refund claimed from electronic cash ledger

9. Verification

FORM GST ANX1A Amendment to FORM GST ANX-1

3. Amendment to details of outward supplies and inward supplies attracting reverse charge

3A. Amendment to supplies made to consumers and un-registered persons (Net of debit/credit notes)

3H. Amendment to inward supplies attracting reverse charge (to be reported by the recipient GSTIN wise, net of debit/credit notes and advances paid, if any)

FORM GST RET3A Amendment to FORM GST RET-3

3. Amendment to the summary of outward supplies, inward supplies attracting reverse charge and tax liability

A. Details of the amendment to outward supplies

Sr. No.	Type of supply	Value
1.	Taxable supplies made to consumers and unregistered persons (B2C) [table 3A of FORM GST ANX-1A]	<Auto>
2.	Liabilities relating to the period prior to the introduction of the current return filing system and any other liability to be paid	<User input>
3.	Sub-total (A) [sum of 1 & 2]	<Auto>

 

B. Details of the amendment to inward supplies attracting reverse charge

Sr. No.	Type of supply	Value
1.	Inward supplies attracting reverse charge (net of debit /credit notes and advances paid, if any) [table 3H of FORM GST ANX-1A]	<Auto>
2.	Sub-total (B) [sum of 1]	<Auto>

 

C. Details of the amendment to adjustment of liability

Sr. No.	Type of supply	Value
1.	Reduction in output tax liability on account of the transition from composition levy to normal levy, if any or any other reduction in liability
2.	Sub-total (C) [sum of 1]
D.	The total value and tax liability (A+B-C)	<Auto>

 

4. Amendment to the summary of inward supplies for claiming input tax credit (ITC)

A. Details of the amendment to ITC based on auto-population from FORM GST ANX-1A

Sr. No.	Type of supply	Value
1.	Inward supplies attracting reverse charge (net of debit/credit notes and advances paid, if any) [table 3H of FORM GST ANX-1A]	<Auto>
2.	An upward adjustment in input tax credit due to receipt of credit notes and all other adjustments and reclaims	<User input>
3.	Sub-total (A) [sum of 1 & 2	<Auto>

 

B. Details of the amendment to reversals of credit

Sr. No.	Type of supply	Value
1.	Supplies not eligible for the credit	<User input>
2.	Reversal of input tax credit as per law (Rule 37, 39, 42 & 43)	<User input>
3.	Sub-Total (B) [sum of 1 & 2]	<Auto>
C.	Net ITC available (A-B)	<Auto>

 

5. Interest and late fee details

6. Payment of tax

7. Verification

FORM GST PMT08 Payment of self-assessed tax

3. Summary of self-assessed liability and input tax credit (ITC) availed

4. Payment of tax

5. Verification