Form GSTR-03
Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
Bills
Draft GST Return Formats
Form GSTR-03 of Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
Monthly return on the basis of finalization of details of outward supplies and inward supplies along with the payment of amount of tax
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Document 1
TAXABLE PERSON DETAILS
1.
GSTIN
2.
Name of Taxable Person…….
3.
Address
[S. Nos. 1, 2 and 3 shall be auto populated on logging]
4. Period
5. TURNOVER DETAILS
Month……
Export Turnover
A.
Taxable Turnover
B.
C.
D.
E.
Nil rated and Exempted Turnover
Non GST Turnover
Total Turnover [A to D]
Government of India/State
Department of
Form GSTR-3
[See Rule…..]
MONTHLY RETURN
Year……..
Part A
(figures in Rs)
37
6. Outward Supplies
6.1 Inter-state supplies to Registered Taxable Persons
Rate of Tax
State Code
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
-1)
CGST
(3)
(Auto populated from GSTR-1)
Taxable Value
(2)
IGST
CGST
(3)
(4)
39
(figures in Rs)
SGST
(4)
(figures in Rs)
SGST
(5)
6.6 Revision of supply invoices/Credit notes/Debit notes and others pertaining to previous tax period (including
post sales discounts or any clerical/other errors)
Month State Code Document type
Number Date Differential Value (Plus or Minus)
IGST
[Auto populated from GSTR1]
(figures in Rs)
CGST
SGST
(Invoice/Debit note/Credit
note)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Goods
Services
6.7 Total tax liability on outward supplies
(Auto Populated from the Tables above)
Value
Month
(1)
(2)
IGST
(3)
CGST
(figures in Rs)
SGST
(4)
(5)
Goods
Services
40
7. Inward supplies
7.1 Inter-State supplies received
State Code
Rate of Tax
(Rate wise-Including Nil, exempt and
non-GST)
IGST
Value
(1)
(2)
(3)
(4)
Goods Inputs
Capital goods
Services
None
7.2 Intra-State supplies received
Rate of Tax
(Rate wise-
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
mbe Date Differe IGST
ntial
CGST
SGS
T
Value
ITC available in
current month
IGST
Debit
(Plus
CGS
T
SGST
note/Cred
or
it
Minus)
note/Bill
of Entry)
(2)
(3)
(4)
(5)
(6)
(7) (8)
(9)
(10)
(11)
(12)
(14) (15) (16)
(1)
Goods-Inputs
Capital Goods
Services ▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬▬
42
None
7.5 Total Tax liability on inward supplies on reverse charge
Month
(1)
Goods
Services
7.6 ITC Reversal
Value
(2)
No
No
No
(Auto-populated from GSTR-2)
CGST
(3)
SGST
(4)
(figures in Rs)
IGST
(5)
(Auto-populated from GSTR-2)
(figures in Rs)
S.No
Description*
IGST
ITC Reversal
CGST
SGST
(1)
(2)
Amount
(3)
Interest
(4)
Amount
(5)
Interest
Amount
Interest
(6)
(7)
(8)
1
7.7 Output tax added/reduced on account of non-rectification/rectification of communicated mismatches
43
8
(figures in Rs)
S.No
Output Ta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Rate
Tax
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Goods-Inputs
Capital Goods
Services
45
45
Part B
11. Tax, interest, late fee and penalty paid (auto-populated from cash and ITC ledger)
Part (a)
S.
Description
No.
(figures in Rs)
Debit entry in Credit Ledger
Tax payable
Debit entry in Cash Ledger
Debit no.
IGST
Paid
CGST SGST
Paid Paid
Debit
no.
IGST CGST SGST
Paid Paid
Paid
(6)
(7)
(8)
(9)
(10)
(11)
(12) (13)
(1)
(2)
1.
IGST
2.
CGST
3.
SGST
Part (b)
S. No.
IGST
Payable
CGST
SGST
Debit no.
(1)
(3)
(4)
(5)
(6)
4.
Interest
5.
Late fee
6.
Others (Please Specify)
12. Refunds claimed from cash ledger
46
Debit entry in Cash Ledger
IGST
CGST
SGST
Paid
Paid
Paid
(7)
(8)
(9)
S.No
(1)
(2)
1.
2.
Refund claimed from cash ledger
Bank Account Details*
Minor head
Debit
CGST
SGST
IGST
(Tax/Interest/Fee/
entry
Penalty/Other)
no.
(3)
(4)
(5)
(6)
*This should be one of the bank accounts mentioned in the GSTIN
Usual dec
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =