Party Name And code....
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3.1 Details of Outward Supplies and inward supplies liable to reverse charge
3.1.1 Details of Supplies notified under section 9(5) of the CGST Act, 2017 and corresponding provisions in IGST/UTGST/SGST Acts
3.2 Of the supplies shown in 3.1(a)above, details of inter-state supplies made to unregistered persons, composition taxable person and UIN holders
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4 Eligible ITC
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All Other ITC as per GSTR-2A
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Indicative ITC to be availed
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5. Values of exempt, nil-rated and non-GST inward supplies
5.1 Interest & Late Fee Payable
System Generated Interest(On GST Portal Site)
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6.1 Payment of tax
6.2 TDS/TCS Credit
Liability Calculation
Important Note :
On website of GSTN, click on ‘Submit’ only if your data is final as this will lock your data and you cannot change it again.
You can “Save at GSTN” multiple times before “Submit”.
Point 6.1 “Payment of Tax” has not been provided in the software. It will be enabled after “Submit” at GSTN site, you can pay by utilizing credit or in cash by depositing challan at site and then file the Return.
In point 5.1 "Late Fee" will be Auto Calculate by GSTN.
Note :
Taxable Supplies = invoices + Debit Notes – credit notes + advances received for which invoices have not been issued in the same month – advances adjusted against invoices
Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
Amendment in any details to be adjusted and not shown separately.
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Inward Supply Attracting Reverse Charge
Gstr-3B Record(s)
Correct following Error(s) :
CGST and SGST amount should be same.
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