6/7/2017 HowtofileGSTR3onGSTPortalMonthlyGSTReturn

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ClearTaxGuideonFilingGSTR3onGSTPortal
EveryregisteredbusinessisrequiredtofurnishdetailsofInwardandOutwardSupplyandmakepaymentofGSTinmonthlyGSTR3Return.ReadMore
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UpdatedonMay12,201703:45:48PM
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FilingofMonthlyReturnunderGSTGSTR3
WediscussedearliervariousheadsunderGSTR1(https://cleartax.in/s/gstr1/)andGSTR2(https://cleartax.in/s/gstr2/).GSTR1requiresthetaxpayertofurnish
detailsofoutwardsupply.Similarly,GSTR2mandatesfurnishingdetailsofinwardsupplyorpurchasesinsimplewords.Continuingfurtherinourseries,hereweare
discussingvariousheadsandtheirinformationsourceunderGSTR3.

Everyregisteredtaxpayerisrequiredtofilemonthlyreturnbefore20thofnextmonth.

Belowwehaveprovidedalltheheadsunderwhichinformationis
requiredtobefurnished:
GSTIN(https://cleartax.in/s/knowyourgstin)EachtaxpayerwillbeallottedastatewisePANbased15digitGoodsandServicesTaxpayerIdentification
Number(GSTIN).AformatofproposedGSTINhasbeenshownintheimagebelow.GSTINofthetaxpayerwillbeautopopulatedatthetimeofreturnfiling.

(https://wp.d.cleartax.co/s/knowyourgstin/gstin/)
FormatofGSTIN

NameofTaxablePersonNameofthetaxpayer,willalsobeautopopulatedatthetimeofloggingintothecommonGSTPortal.

AddressBusinessaddressoftheregisteredtaxablepersonwillgetautopopulatedhere.

Period:(MonthYear)ATaxablepersonisrequiredtoselectfromadropdowntherelevantmonthandyearrespectivelyforwhichGSTR3isbeingfiled.

TurnoverDetailsThisheadingwillincludeconsolidatedturnoverofalltypesofsupplies.Grossturnoverneedstobebifurcatedbetween:

1.TaxableTurnover
2.ExportTurnover
3.NilratedandExemptedTurnover
4.NonGSTTurnover
5.TotalTurnover(sumofaboveall)

OutwardSupplies

AlltheparticularsfiledunderGSTR1willflowunderthisheading.GSTR1requiresanassesseetofurnishdetailsofoutwardsupplies.Allsuchinformationgetsauto
populatedunderrespectiveheading.Thesesubheadingshavebeenprovidedbelow:

1.InterStateSuppliestoRegisteredTaxablePerson
2.IntraStateSuppliestoRegisteredTaxablePerson
3.InterStateSuppliestoConsumers
4.IntraStateSuppliestoConsumers
5.Exports(includingdeemedexports)
6.RevisionofSupplyInvoices/CreditNotes/DebitNotes
7.TotalTaxLiabilityonOutwardSupplies

InwardSupplies

Similartooutwardsupply,everyregisteredtaxpayerisrequiredtofurnishdetailsofinwardsupplyinhismonthlyGSTR2.AlltheinformationfiledunderGSTR2will
flowintothisheading.Belowarethesubheadingswhereintheinformationwillgetautopopulated:

1.InterStateSuppliesReceived
2.IntraStateSuppliesReceived
3.Imports
4.RevisionofPurchaseInvoices/CreditNotes/DebitNotes
5.TotalTaxLiabilityonInwardSuppliesonReverseCharge
6.ITCReversal

TotalTaxLiabilityforthemonthOncealltheoutwardsuppliesandinwardsuppliesaredeclared,GSTNportalwillautocalculatethetaxliabilityunderthis
ShareyouropiniontohelpusprovideyoubetterGSTtraining&content TakeSurvey
heading.Heartaxpayerwilldeterminehistaxliabilityfromdealingingoodsandprovisionofservicesboth.Also,aseparatevaluewillbeshownforCGST,

https://cleartax.in/s/gstreturngstr3/ 1/3
6/7/2017 HowtofileGSTR3onGSTPortalMonthlyGSTReturn
SGST,andIGSTrespectively.

TDScreditreceivedduringthemonthAnytaxcreditbywayoftaxdeductedatsourcewillautopopulateherefromtaxpayersGSTR2.

TCScreditreceivedduringthemonthSimilartoTDSabove,inthecaseofEcommercemarketplacesellers,anyamountofTCScollectedbytheE
commerceoperatorwillbeavailablehere.ThisinformationwillagainbeflowingfromtheGSTR2filedforthesameperiod.
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ITCreceivedduringthemonthTotalamountofeligibleinputtaxcreditavailableforadjustmentwillgetautocomputedhere.

PartB
Tax,Interest,LateFeeandPenaltyPaidThisheadingwilltakeinputfromalltheheadingsaboveandwilldeterminethefinalGSTliability.Separatetax
liabilitywillbeshownagainstIGST,CGST,andSGST.Herethetaxpayerwillhavetheoptiontodebitcashledger/creditledgeragainsttheliabilityoutstanding.

RefundsClaimedfromCashLedgerInputCreditamountinexcessoftaxliabilitywillflowtothisheading.Thetaxpayercanclaimarefundofamount
showinginthisheader.

Oncealltheparticularsarefurnishedcorrectly,thetaxpayerisrequiredtosigndigitallyeitherthroughadigitalsignaturecertificate(DSC)orAadharbasedsignature
verificationtoauthenticatethereturn.

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