HOW TO FILE GSTR 3B ON GSTN COMMON PORTAL
1. Filling Mode : Online
2. The below following contents are appeared in the GSTR - 3B return
(i) Month (Automatically Populated )
(ii) if any person registered in August Month ,need not file a GSTR-3B return for the month of july
Column No 3.1 Details of Outward Supplies and inward supplies liable to reverse charge
(a) Outward taxable supplies (other than zero rated, nilrated and exempted)
(b) Outward taxable supplies (zero rated )Means SEZ,EXPORT GOODS/SERVICES
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies
after your enter the data total taxable value and CGST SGST,IGST each Tax Rate wise " SHOULD BE CLICK SAVE BATON " OTHERWISE DATA LOSS BY ANY INTERNET ERROR
NOTE:- Total Taxable value Means = Invoice Value (without GST)
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,composition taxable persons and UIN holders
Place of Supply Total Taxable Value Amount of Integratedtax
(Sttae/UT)
Supplies made to
unregistered persons
Supplies made to
composition taxable
persons
Supplies made to UIN
holders
4.Eligible ITC
Your Claim the the Input Tax Credit As per GST ACT on regular basis
5. Value of Exempted , Nil-rated and Non-GST inward supplies
Under this column only values are entered
6. Payment of Tax
Under GST act ,payments made only by creation of challan on or before the due date and payment made by using NET BANKING/DEBIT CARD/ CREDIT CARD
what amount your are taxes paid by creation of challan that amount was credited in electronic cash ledger , which is used for sett off liabilities at the time return submitting
You are also mention only taxes paid amount in column by bifurcation of taxes (i.e. CGST,SGST/UT,IGST)
REMEMBER : EACH CHALLAN AMOUNT CAN'T EXCEED RS.10000
EG: if the tax payer liability Rs.10005 ,he is create a challan Rs.10000/- and another Rs.5 /- separate challan generation by the taxpayer .
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit
notes + value of advances received for which invoices have not been issued in the same month
– value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not
shown separately
3) Amendment in any details to be adjusted and not shown separately
1. Filling Mode : Online
2. The below following contents are appeared in the GSTR - 3B return
(i) Month (Automatically Populated )
(ii) if any person registered in August Month ,need not file a GSTR-3B return for the month of july
Column No 3.1 Details of Outward Supplies and inward supplies liable to reverse charge
(a) Outward taxable supplies (other than zero rated, nilrated and exempted)
(b) Outward taxable supplies (zero rated )Means SEZ,EXPORT GOODS/SERVICES
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reverse charge)
(e) Non-GST outward supplies
after your enter the data total taxable value and CGST SGST,IGST each Tax Rate wise " SHOULD BE CLICK SAVE BATON " OTHERWISE DATA LOSS BY ANY INTERNET ERROR
NOTE:- Total Taxable value Means = Invoice Value (without GST)
3.2 Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons,composition taxable persons and UIN holders
Place of Supply Total Taxable Value Amount of Integratedtax
(Sttae/UT)
Supplies made to
unregistered persons
Supplies made to
composition taxable
persons
Supplies made to UIN
holders
4.Eligible ITC
Your Claim the the Input Tax Credit As per GST ACT on regular basis
5. Value of Exempted , Nil-rated and Non-GST inward supplies
Under this column only values are entered
6. Payment of Tax
Under GST act ,payments made only by creation of challan on or before the due date and payment made by using NET BANKING/DEBIT CARD/ CREDIT CARD
what amount your are taxes paid by creation of challan that amount was credited in electronic cash ledger , which is used for sett off liabilities at the time return submitting
You are also mention only taxes paid amount in column by bifurcation of taxes (i.e. CGST,SGST/UT,IGST)
REMEMBER : EACH CHALLAN AMOUNT CAN'T EXCEED RS.10000
EG: if the tax payer liability Rs.10005 ,he is create a challan Rs.10000/- and another Rs.5 /- separate challan generation by the taxpayer .
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit
notes + value of advances received for which invoices have not been issued in the same month
– value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not
shown separately
3) Amendment in any details to be adjusted and not shown separately
Thanks it is helpful for me
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