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
\n[See Rule 61(5)]
\n\tYear
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\n1.
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\nGSTIN
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\n2.
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\nLegal name of the registered person
\nAuto Populated
\n3.1 Details of Outward Supplies and inward supplies liable to reverse charge [(other than those covered in 3.1.1)]
\nNature of Supplies
\nTotal Taxable value
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n6
\n (a) Outward taxable supplies (other than zero rated, nil rated and exempted)
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\n (b) Outward taxable supplies (zero rated )
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\n (c) Other outward supplies (Nil rated, exempted)
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\n (d) Inward supplies (liable to reve<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nof negative = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extendedGSTR – 03BGSTForm GSTR-3B [See Rule 61(5)] Year Month 1. GSTIN 2. Legal name of the … Continue reading “Details of Outward Supplies and inward supplies where Date time limit for furnishing GSTR-1 and GSTR-2 extended”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6443","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6443"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6443\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n3.2 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
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\nPlace of Supply (State\/UT)
\nTotal Taxable value
\nAmount of Integrated Tax
\n1
\n2
\n3
\n4
\nSupplies made to Unregistered Persons
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\nSupplies made to Composition Taxable Persons
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\nSupplies made to UIN holders
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\n4. Eligible ITC
\nDetails
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
\n1
\n2
\n3
\n4
\n5
\n (A) ITC Available (whether in full or part)
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\n (1) Import of goods
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\n (2) Import of services
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\n (3) Inward supplies liable to reverse charge (other than 1 & 2 above)
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\n (4) Inward supplies from ISD
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\n (5) &nb<\/p>\n
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\nliability of
\nprevious tax
\nperiod
\nNet Tax
\nPayable
\n(2-3)
\nTax paid through ITC
\nTax
\npaid
\nin
\ncash
\nInterest
\npaid
\nin cash
\nLate fee
\npaid in
\ncash
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
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\n5
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\n9
\n10
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\n(A) Other than (i) reverse charge and (ii) supplies made u\/s 9(5)
\nIntegrated tax
\n< Auto >
\n< Auto >
\n< Auto >
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\nCentral tax
\n< Auto >
\n< Auto >
\n< Auto >
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\nState\/ UT tax
\n< Auto >
\n< Auto >
\n< Auto >
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\nCess
\n< Auto >
\n< Auto >
\n< Auto >
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\n(B) Reverse charge and supplies made u\/s 9(5)
\nIntegrated tax
\n< Auto >
\n< Auto >
\n< Auto >
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\nCentral tax
\n< Auto >
\n< Auto >
\n< Auto >
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\nState\/UT tax
\n< Auto ><\/p>\n
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\n (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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\nNOTES:-
\n1.
\n Substituted vide Notification No. 12\/2024 – Central Tax dated 10-07-2024 w.e.f. 11-02-2025 before it was read as,
\n“Description
\nTax payable
\nPaid through ITC
\nTax paid TDS.\/TCS
\nTax\/Cess paid in cash
\nInterest
\nLate Fee
\nIntegrated Tax
\nCentral Tax
\nState\/UT Tax
\nCess
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\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\nIntegrated Tax
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\nCentral Tax
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\n&<\/p>\n
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