Tuesday, August 15, 2017

GSTR 3B RETURN FILING

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




















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