GSTR3B is a consolidated return that must be filed for July and August 2017 by all GST registrants except composition dealers, non-resident taxable persons, ISD and OIDAR. It requires reporting of aggregate taxable values and taxes for outward and inward supplies by nature, as well as eligible input tax credit. Supporting details must be reported in GSTR1 and GSTR2 which are due by later dates. GSTR3B is due by the 20th of the following month.

1.
CA.DEVANSHI SHAH
Cadevanshi04@gmail.com
GSTR 3B FILING REQUIREMENTS
GSTR3B is a consolidated return which is to be filled for the month of July and August 2017.
Filing of GSTR3B is mandatory for GST registrants except for composition dealers, Non Resident taxable
person, ISD and OIDAR.
Some portions of Part B of GSTR‐3 will be automatically populated from GSTR 3B filed by you. If there is
any discrepancy between the two you can correct your GSTR‐3 later and deposit any taxes which are
payable.
Below I have summarized the important points to be considered while preparing GSTR3B form:
1) For each GSTIN, separate GSTR3B need to be filed
2) NIL GSTR3B must be filed, even if there is no transaction during the month
3) Invoice level information is not to be provided in this form, however it is important to note to that
GSTR3B will be base for preparation of GSTR3
4) For every nature of supply only total value of :
a) Taxable Value
b) IGST, CGST, SGST and UTGST are essential to be mentioned
5) Due dates for filling the returns are as below:
Components of GSTR3B return:
Below details are to be provided in GSTR3B
3.1 Tax on outward and reverse charge inward supplies
3.2 Inter‐state‐supplies
4. Eligible ITC
5. Exempt, nil and Non GST Inward Supplies
5.1 Interest and late fee
6. Payment of Tax
7. TDS / TCS credit
3.1 Tax on outward and reverse charge inward supplies: This section has mainly four parts as below
a) Outward taxable supplies (other than zero rated, nil rated and exempted) ‐ The dealer is
required to provide details of the sales on which tax has been charged in aggregate, he need not
segregate rate wise or product wise or bill wise he just needs to put in the consolidated figure.
Time of filing/
Month
Form 3B (Simple
Return)
Outward supplies
in Form GSTR‐1
Inward supplies
in Form GSTR‐2
Form GSTR 3
July 2017 25th
or
28th
Aug,
2017
1st
‐5th
Sep,2017 6th
‐10th
Sep,2017
11th
‐15th
Sep,2017
August 2017 20th
Sep,2017 16st
‐20th
Sep,2017 21st
‐25th
Sep,2017
26th
‐30th
Sep,2017

2.
CA.DEVANSHI SHAH
Cadevanshi04@gmail.com
(Do remember detail wise you would be required to provide in GSTR‐1 which is to be filed by
05/09/2017)
b) Outward taxable supplies (zero rated) ‐In case taxpayer has engaged himself into exports during
the month of July or he has supplied to SEZ units then, he is required to provide the details in this
column. Here the column IGST has to be filled only if you have exported by taking an option of
payment of tax on export and claiming refund later, in case if you have exported without tax then
you only need to enter the taxable value.
c) Other outward supplies (Nil rated, exempted) ‐If taxpayer has supplied any goods on which rate
of GST is NIL or on which GST is exempted, they are required to provide complete details of the
same in 3rd row.
d) Inward Supplies (Liable to reverse charge) -Taxpayers are required to pay GST on Reverse
charge basis on certain notified goods and services, purchase from Unregistered Dealer subject
to exemption provided and various services such as GTA, Legal service etc, even though this being
an expense for the businessmen, the taxpayer is required to pay GST on reverse charge basis and
he is also allowed to take Input credit on it. Hence it is advisable to before filing the return to
check the Profit & Loss A/c and consult your GST Professional for the advice.
e) Non‐ GST outward supplies‐ If Taxpayer has supplied items such as Alcohol, crude oil, petroleum
etc. on which GST is not yet levied, he is required to display the same in this column.

3.
CA.DEVANSHI SHAH
Cadevanshi04@gmail.com
3.3 Inter‐state supplies
Of the supplies shown in 3.1 (a), details of inter‐ state supplies made to unregistered persons, composition
taxable person and UIN holders –
a) Supplies made to unregistered persons ‐This means that details are to be filled in this tab only if
taxpayer has supplied the goods or services or both in other state & the person to whom it is
provided is unregistered. Here details of place of supply, total taxable value and amount of IGST
are to be provided. The logic behind this is that, a supplier is required to pay IGST on inter‐state
supply. This IGST, government has to share with the state where supply has been consumed,
hence details of place of supply has to be provided along with total tax details. (Again you need
not provide bill wise, rate wise & tax wise details).
b) Supplies made to composition taxable persons‐ In case, the taxpayer has supplied to dealers who
are registered under Composition scheme, details of the same are to be provided.
c) Supplies made to UIN holders‐ Supplies made to Foreign Diplomatic missions & Embassies are to
be disclosed here.
It is important to note that this part is just an additional disclosure. Details provided here should
already be included in table of 3.1

4.
CA.DEVANSHI SHAH
Cadevanshi04@gmail.com
4. Eligible ITC – Following points are to be taken care of while providing details of Input tax credit in this
section:
(A) ITC available‐ here the details of tax amount for which credit is to be taken are to be provided with
respect to:
 Import of goods and services: Integrated Tax paid on import of goods along with Basic custom
duty is allowed to be taken as Input tax credit, in case a trader has imported any goods on which
he has Paid IGST he can claim credit of such tax paid by mentioning the amount of tax paid in this
column (Tax means IGST). Similar details are to be provided for import of services
 Inward supplies liable to reverse charge: Under Column 3.1(d) we were required to pay tax on
expenses which were liable to reverse charge, hence we can take credit of the same by filling in
the details of tax amount paid in this column. Ensure that the tax paid shown in 3.1 table is similar
to input tax credit claimed in this column.
 Inward supplies from ISD: This is applicable for those units, which has various branches and input
credit has been apportioned from a head branch.
 All other ITC: Any input tax credit to be claimed other than mentioned above needs to be filled in
this column, e.g.: Interstate Purchases, Intrastate Purchases, and Regular Expenses on which GST
can be claimed.
(B) ITC Reversed‐
 As per Rule 42 & 43 of CGST Rule : In simple interpretation, It means in case any expense which
has been used partly for business and partly for private, the input tax credit claimed on private
use portion has to be reversed(Reverse needs to be done only after claiming full in Part A)
(C) Net ITC Available‐This figure would be system derived (i.e.(A)‐(B))
(D) Ineligible ITC‐
 As per Section 17(5) – Tax payer will not be eligible to take credit of goods or services acquired
which are mentioned in Section 17(5) (Such as motor vehicles, food and beverages, rent a cab, life
insurance, works contract service ,etc. all subject to conditions mentioned therein). These are
blocked credits hence ineligible, taxpayer is required to mention such details as well.
 Others – Any other Input credit which is not eligible for business has to be shown here (Consult
your GST professional to have an understanding of the same).
NOTE: IN ELIGIBLE ITC TABLE YOU NEED NOT MENTION THE VALUE OF GOODS OR SERVICES OR BOTH,
YOU ONLY NEED TO MENTION THE VALUE OF TAX PAID FOR ACQUISITION OF SUCH GOODS OR SERVICES
OR BOTH.

5.
CA.DEVANSHI SHAH
Cadevanshi04@gmail.com
5. Values of exempt, nil rated and non‐ GST inward supplies:
Value of inward supplies (similar to “Purchases”) on which GST has not been applied has to be provided
here.

6.
CA.DEVANSHI SHAH
Cadevanshi04@gmail.com
5.1 Interest and late fee payable
Enter the Integrated Tax, Central Tax, State/UT Tax and Cess under Interest and Late fee heads. The late
fee would be system computed based on the number of days elapsed after the due date of filing.
6 Payment of taxes
1. After submission of details of Outward Supplies (Sales) & Inward Supplies (Purchases), Tax Payable
would be calculated and you would be required to make the payment of the same.
2. Payment can be made via two modes
i. Utilizing Input credit paid (As mentioned in Table 4)
ii. Tax/Cess Paid in Cash (option of which is available as you log in to GST Portal)
3. Ensure that CGST & SGST are not cross utilized (The form would anyway not allow for the same)
4. TDS/TCS provisions are not yet effective hence as of now it is not required to be explained.