GSTR-03
Monthly return
Bills
Forms
GSTR-03 of GST – Returns – Final Draft Rules 3-6-2017
Form GSTR-3
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Document 1
1.
GSTIN
2.
(a) Legal name of the registered person
(b) Trade name, if any
Form GSTR-3
[See Rule ]
Monthly return
Year
Month
Auto Populated
Auto Populated
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
3. Turnover
Sr.
Type of Turnover
Amount
No.
1
2
3
(i)
Taxable [other than zero rated]
(ii)
Zero rated supply on payment of Tax
(iii)
(iv)
(v)
(vi)
Zero rated supply without payment of Tax
Deemed exports
Exempted
Nil Rated
(vii)
Non-GST supply
Total
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
Rate
1
Taxable Value
2
Amount of Tax
Integrated Tax
3
CESS
4
A. Taxable supplies (other than reverse charge and zero rated supply) [Tax Rate Wise]
B. Supplies attracting reverse charge-Tax payable by recipient of supply
C. Zero rated supply made with payment of Integ
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se]
C
Out of the Supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
Intra-state supplies
(II)
A
Taxable supplies (other than reverse charge) [Rate wise]
B
Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS
5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
Rate of tax
Taxable Value
Amount of tax
1
2
Integrated Tax
3
Central Tax
4
State/UT tax
5
CESS
6
(I)
Inter-State inward supplies [Rate Wise]
(II) Intra-State inward supplies [Rate Wise]
24
5B. Tax effect of amendments in respect of supplies attracting reverse charge
Rate of tax
Differential
Taxable Value
Amount of tax
Integrated Tax
Central Tax
4
State/UT Tax
5
CESS
(I)
Inter-State inward supplies (Rate Wise)
(II) Intra-State inward supplies (Rate Wise)
6. Input tax credit
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duce
Notes
(d)
Reclaim on rectification of mismatch credit note
Reduce
Negative tax liability from previous tax periods
Reduce
(f)
Tax paid on advance in earlier tax periods and adjusted
Reduce
with tax on supplies made in current tax period
(g)
Input Tax credit reversal/reclaim
Add/Reduce
25
8. Total tax liability
Rate of Tax
Taxable value
Amount of tax
Integrated tax
Central tax
State/UT Tax
CESS
2
3
4
5
6
8A. On outward supplies
8B. On inward supplies attracting reverse charge
8C. On account of Input Tax Credit Reversal/reclaim
8D. On account of mismatch/ rectification /other
reasons
9. Credit of TDS and TCS
1
(a)
(b)
TDS
TCS
Amount
Integrated tax
2
Central tax
State/UT Tax
3
10.
Interest liability (Interest as on
On account of
Output
ITC
liability claimed on account of
on mismatched other ITC
mismatch invoice
On
Undue exces
claims or
Credit of
interest on
Interest
Delay in
liability
payment |
Total
interest
excess
rec
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Down)
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and
submissions of return]
Description
Tax paid in
cash
Tax paid through ITC
Interest
Late fee
Integrated tax
Central Tax
State/UT Tax Cess
1
(b) Central Tax
(c) State/UT Tax
(d) Cess
2
3
4
5
6
7
8
(a) Integrated tax
27
27
Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my
knowledge and belief and nothing has been concealed therefrom.
Place
Date
Signatures of Authorized Signatory
Name of Authorized Signatory
Designation/Status..
28
Instructions:
1. Terms Used :-
a) GSTIN:
b) TDS:
Goods and Services Tax Identification Number
Tax Deducted at source
c) TCS:
Tax Collected at source
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledg
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