Form GSTR – 3B is a month-based summary return filed by the taxpayer by the 20th of the next month to declare their summary GST liabilities for the tax period and the completion of these liabilities in time. Please advice in which month we need to file the GST return for this purchase invoice? GST Network adds two new features for the taxpayers. We, Public Ltd Company registered under GST Act as a Regular Dealer. In eligible ITC column, whether we should show all the purchases made in the month. 5 Cr turnover possess the prospect to file their GSTR-1 and GSTR-3B returns quarterly. ITC cannot be claimed in case of purchase of food. You have to mention it under point 1 “Details of outward supplies and inward supplies liable to reverse charge” of GSTR 3B. ITC is available to the recipient of GTA service but not available to GTA. In Form 3B at Point No.5. In case we are issuing a revised invoice (in case of sales return), we will select first option. SO WHERE IT SHOULD COME IN GSTR 3B. (1) Supplies made to Unregistered Persons 3.2, Sir, Since you are issuing Bill of Supply it is used only for Exempted sales, in this case, you should show it in 3.1.C. As you have submitted GSTR-3B, so you can now make correction during filing GSTR-3. You are requested to FILE the same before submitting this return”. Hence this type of transaction is part of GSTR-2 which is temporarily suspended by GST portal. delivered to you by a GTA. Sir, I have 1 doubt, How to know hte monthly tax? We are coming under Reverse charge mechanism. You just have to fill the amount of input tax credit available in Eligible ITC table. I trade in food grains if I pay the freight of 150 so RCM is not applicable but still, i have to mention 150 is GSTR 3b. I have paid tax for purchase & also collected tax for sales from the client should I enter in reverse charge. B). Step 5: Now coming to box 5, it includes Values of exempt, nil-rated and non-GST inward supplies: The taxpayer has to include all the relevant details of Nature of supplies, Inter-State & Intra-State Know the simple calculation of GST in India by the professional GST calculator in the case of interstate and intrastate transaction, and its calculations. You have merely paid the tax but did not offset the same in your GSTR3B. There is thus no need of any RCM in your case of a single consignment valued less than Rs.750/-. Contact department’s helpdesk for assistance. wrongly entered the ITC Credit in reverse Charge column. “As GTA services are covered under RCM, so no output liability arises on the part of GTA, so no details to be provided by GTA in GSTR-3B.”. Details of taxable inward supplies are not required under GSTR 3B. “You have SUBMITTED TRAN-1 form but have not FILED it. Payment of Tax. Keeping in mind the problems faced by the public before, there are several changes done to modify the filing for easy use. 2) second the liability is also not reported at all. Only the sections for which ‘YES’ was selected will be shown. Subsequently one particular transaction against the above turnover (December 2017) , we have raised one credit note in June 2018 ( F. year 18-19 ) , and showed in column 9B in GSTR I, and also effected to that extent in GSTR 3B return … Sir, I have filled filed form 3-B, showing ITC Liability CGST+SGST. Step:1 First of all the taxpayer will have to enter his GSTIN ID very precisely with no errors. Please advise how to utilise the closing balance of Cenvat/ITC for the month of June-17, whether it can utilise to discharge the GST liability of July-17. Eligible ITC. Complaints to GST debt are also not replied. We have imported goods & have paid the customs duty & IGST at the end of the month (Eg Oct). What if i submitted wrong gstr 3b on site. GSTR 3B is only showing an aggregate total amount. kkk…please let me know where input tax credit in rent will come in GST 3B return. transactions have to be shown in the returns for sale and purchase from unregistered dealer. There is no option for Outward taxable supplies (on reverse charge) in GSTR 3B. In case of any query from the department, you may provide clarification. If yes We are showing the RCM Bills in GSTR 1 B2B as Reverse Charge Column Checked, But on GSTR3B how to show the RCM amount. ITC reversal can be shown in the GSTR 3B on tab 4 B (1) “As per rule 42 & 43 of CGST/SGST rules” and 4 B (2) “Other”. Unable to revise the return. As GTA services are covered under RCM, so no output liability arises on the part of GTA, so no details to be provided by GTA in GSTR-3B. Get tax answers from top-rated CAs in 1 hour. I have one clarification. [4A: INWARD SUPPLIES RECEIVED FROM REGISTERED SUPPLIER (OTHER THAN SUPPLIES REVERSE CHARGES) 1. 750 also. For example, BabaTax sells 100 cups of Rs. Step 6: Now comes the important box for the payment of taxes, which included a number of significant data which has to be filled up with accurate details: The details must be Tax payable, Tax paid- (TDS./TCS) Tax/Cess paid in cash, Interest Rate Paid through ITC – (Integrated Tax Central Tax State/UT Tax Cess). Will it be possible for me to make this change while submitting GSTR 1 before 5th Sept? Paid it after two days. ITC can only be claimed by filing GSTR 2 for the respective period (provisions yet to be notified). 2. kindly tell me what can i do? Also ITC is not allowed for the tax paid. Working in SAG Infotech, he is a trusted author among the readers globally. While filling GSTR 3B it says that “Last GSTR 3B Save request is under process”. August 14, 2017, at 2:05 pm At the time making outward supplies do we need to record the details of supplies made to composition dealers separately? No. 03.If we claim ITC from CGST AND SGST, Can we apply for IGST refund? Sir, i deal in food grains business and pay freight to truck owner directly when there is no consignment note and to driver when good comes through transport agency. Sir Dear Sir, in the recent advisory GSTN said you can make 3b returns if export values wrongly reported in the table 3.1a instead of 3.1b. Also, please let us know whether ITC is available for the same. A Registered dealer is mandated to file average three Returns in every month and 1 return annually under the GST. 1. In GSTR-3B you can show the same in 3.1 (a), in Total Taxable Value only. Now what i do ? How to change the GSRT3B after it has been submitted in case there is a mistake. 10000. Credit note issued on March 18 is Rs. How can I adjust the IGST tax amount in GSTR-3B for the month of March’18? While filing GSTR-3B, I have not provided liabilities for Oct-2020, but entered ITC and filed GSTR-3B. “Unique Characteristics of Monthly Payment of Taxes (QRMP) Scheme & Quarterly Return filing”. Any remedy available for this situation. Whether we are eligible for the Notification No.8/2017-Central Tax (Rate) On 12/07/2017 or not? Kindly, let me know how to proceed? My query: – Is the ITC eligible to be claimed? In this case where we have to mention the freight charges liable for tax in GST portal while filling the GSTR – 3B & GSTR-1. There is no field for credit note, debit note, advances received etc. These dates are well defined in the notification issued by the GOI (Government of India). You can show the ITC on furniture in any other ITC column under GSTR 3B. GSTR-3B will be a summary of both of these return forms. NIL. Yet some errors can be rectified: Disclaimer:- "All the information given is from credible and authentic resources and has been published after moderation. Please explain. On clicking the download Button, a zip file is downloaded on PC. I am small transporter & I have registered under GST. For speed post, there is no separate tax invoice but the receipt includes GSTID of the postal dept. So I want to know how do I file GSTR 3B for the month of February? So, in short, you can say Input Tax Credit is the initially paid tax on purchases or inputs. There is no IGST sale for the said month but there is a sales return of IGST. Because i have refund and now it is coming payable. Hi Aravind,