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Form GSTR3B
Filing of Monthly Return under GST GSTR-3
We discussed earlier various heads under GSTR-1 and GSTR-2.
GSTR-1 requires the taxpayer to furnish details of outward supply.
Similarly, GSTR-2 mandates furnishing details of inward supply or
purchases in simple words. Continuing further in our series, here we
are discussing various heads and their information source under
GSTR-3.
Every registered taxpayer is required to file monthly return before
20th of next month.
Below we have provided all the heads under which information is
required to be furnished:
GSTIN Each taxpayer will be allotted a state-wise PAN-
based 15-digit Goods and Services Taxpayer Identification
Number (GSTIN). A format of proposed GSTIN has been
shown in the image below. GSTIN of the taxpayer will be auto-
populated at the time of return filing.
Format
of GSTIN
Name of Taxable Person Name of the taxpayer, will also be
auto-populated at the time of logging into the common GST
Portal.
TDS credit received during the month Any tax credit by way
of tax deducted at source will auto-populate here from
taxpayers GSTR-2.
TCS credit received during the month Similar to TDS above,
in the case of E-commerce marketplace sellers, any amount of
TCS collected by the E-commerce operator will be available
here. This information will again be flowing from the GSTR-2
filed for the same period.
Part B
Tax, Interest, Late Fee and Penalty Paid This heading will
take input from all the headings above and will determine the
final GST liability. Separate tax liability will be shown against
IGST, CGST, and SGST. Here the taxpayer will have the
option to debit cash ledger/ credit ledger against the liability
outstanding.
GSTR 1