Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended
GSTR – 03B
GST
Form GSTR-3B
[See Rule 61(5)]
Year
Month
1.
GSTIN
2.
Legal name of the registered person
Auto Populated
3.1 Details of Outward Supplies and inward supplies liable to reverse charge [(other than those covered in 3.1.1)]
Nature of Supplies
Total Taxable value
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
(a) Outward taxable supplies (other than zero rated, nil rated and exempted)
(b) Outward taxable supplies (zero rated )
(c) Other outward supplies (Nil rated, exempted)
(d) Inward supplies (liable to reve
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bsp;
3.2 Of the supplies shown in 3.1(a) [and 3.1.1(I)] above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders
Place of Supply (State/UT)
Total Taxable value
Amount of Integrated Tax
1
2
3
4
Supplies made to Unregistered Persons
Supplies made to Composition Taxable Persons
Supplies made to UIN holders
4. Eligible ITC
Details
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
(A) ITC Available (whether in full or part)
(1) Import of goods
(2) Import of services
(3) Inward supplies liable to reverse charge (other than 1 & 2 above)
(4) Inward supplies from ISD
(5) &nb
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of negative
liability of
previous tax
period
Net Tax
Payable
(2-3)
Tax paid through ITC
Tax
paid
in
cash
Interest
paid
in cash
Late fee
paid in
cash
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
11
(A) Other than (i) reverse charge and (ii) supplies made u/s 9(5)
Integrated tax
< Auto >
< Auto >
< Auto >
Central tax
< Auto >
< Auto >
< Auto >
State/ UT tax
< Auto >
< Auto >
< Auto >
Cess
< Auto >
< Auto >
< Auto >
(B) Reverse charge and supplies made u/s 9(5)
Integrated tax
< Auto >
< Auto >
< Auto >
Central tax
< Auto >
< Auto >
< Auto >
State/UT tax
< Auto >
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CO is required to pay tax under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(i) above
(5) A registered person making supplies through an Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Central Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1(ii) above.
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NOTES:-
1.
Substituted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 11-02-2025 before it was read as,
“Description
Tax payable
Paid through ITC
Tax paid TDS./TCS
Tax/Cess paid in cash
Interest
Late Fee
Integrated Tax
Central Tax
State/UT Tax
Cess
1
2
3
4
5
6
7
8
9
10
Integrated Tax
Central Tax
&
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