07/08/2017

How to Record Form GSTR 3B GST Return in Tally.ERP9?

Form GSTR 3B is an interm return form to be used by GST dealers with regular registration for filng returns for the month of July. GSTR - 3B is an online form where dealers will enter details directly on the GST Portal. This report can be printed from Tally.ERP9 with all transactions details in the required format. The details from the printed report can be used to fill in the online form on the GST Portal. 

In Tally ERP9, GSTR 3B can be viewed in the report format with tax computation details. This report can be changed to the table wise format (department format) with the click of Button Alt + V.

To View GSTR 3B 

Go to Gateway of Tally - Display - Statutory Reports - GST - GSTR 3B

How to Record Form GSTR 3B GST Return in Tally.ERP9?

The different sections of the reports are as under:

Return Summary: This Section displays a snapshot of business operations in the given period. Display The total number of vouchers for the period, vouchers included in the return, vouchers not relevant for returns and vouchers with Incomplete/ Mismatch information (to be resolved) for the reporting period. Drill down from any row to view the list of vouchers under the respective category. You can resolve the exceptions for voucher under Incomplete / Mismatch information to include them in the returns.

Particulars: This section displays the taxable value and tax amount from outward supplies and inward supplies considered in the returns. The Format of this section can be changed from Default view to Table Wise View and vice versa.

Default View

The Default view provides the tax computation details with taxable value and tax breakup for local and interstate supplies under taxable, exempt, and nil rated categories. 

How to Record Form GSTR 3B GST Return in Tally.ERP9?

Table Wise View

The Table wise view displays the values using the actual Form GSTR - 3B format. The Values are captured under different sections of the form.

How to Record Form GSTR 3B GST Return in Tally.ERP9?

Generate GSTR - 3B and File Returns

Ensure that all exceptions regarding incomplete/ mismatch in information are resolved before printing the GSTR - 3B report. Use the printed information to fill GSTR - 3B on the GST Portal. GSTR - 3B printed from Tally.ERP9 is similar to the online form in structure. You can enter values from the printout in the corresponding of the Form on the GST Portal 

To print GSTR-3B
1.    Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-3B.
2.    Press Ctrl+P to print the form.
3.    In the Print Report screen, press Enter. GSTR-3B is created in the word format.
4.    Press Ctrl+S to save the word file.
You can print the word file and use the hard copy to fill information online or directly copy values from the word file  to the online form. 

Field Name
Description
Year
Displays the year for which returns are filed. The calendar year is captured in YYYY format.
Month
Displays the full name of the month for which the returns are filed.
1. GSTIN
Displays the GSTIN of the dealer filing the return as recorded in the field GSTIN/UIN in the Company GST Details screen.
2. Legal Name of the registered person
Displays the company name of the dealer as recorded in the field Mailing name in the Company Creation screen.
3.1 Details of Outward Supplies and inward supplies liable to reverse charge
(a) Outward taxable supplies (other than zero rated, nil rated and exempted)
Displays the Total Taxable valueIntegrated TaxCentral TaxState/UT Tax, and Cess in separate columns from sales and sales-related transactions recorded with the
Nature of transaction as:
     Sales Taxable
     Sales to Consumer - Taxable
     Interstate Sales Taxable
     Deemed Exports Taxable
And journal transactions with:
     Nature of adjustment as Increase of Tax Liability and Additional Details as On Account of Advance Receipts,
     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sale against advance receipts and Cancellation of Advance Receipts.
Note: Total Taxable value is the sum of all taxable values including the value of debit and credit notes, and advance liabilities, excluding tax.
(b) Outward taxable supplies (zero rated)
Displays the Total Taxable valueIntegrated TaxCentral TaxState/UT Tax, and Cess in separate columns from sales and sales-related transactions recorded with the
Nature of transaction as:
     Exports Taxable
     Exports Exempt
     Exports LUT/Bond
     Sales to SEZ - Exempt
     Sales to SEZ - LUT/Bond
     Sales to SEZ - Taxable
And journal transactions with:
     Nature of adjustment as Increase of Tax Liability and Additional Details as Advance Receipts for Exports/SEZ sales,
     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sale against advance receipts for Exports/SEZ sales and Cancellation of Advance Receipts for Exports/SEZ sales.
Note: Total Taxable value is the sum of all taxable values including the value of debit and credit notes, and advance liabilities, excluding tax.
(c) Other outward supplies (Nil rated, exempted)
Displays the Total Taxable valueIntegrated TaxCentral TaxState/UT Tax, and Cess in separate columns from sales and sales related transactions recorded with the
Nature of transaction as:
     Sales Exempt
     Sales Nil Rated
     Sales to Consumer - Exempt
     Interstate Sales Exempt
     Interstate Sales Nil Rated
     Deemed Exports Exempt
Note: Total Taxable value is the sum of all taxable values including the value of debit and credit notes, and advance liabilities, excluding tax.
(d) Inward supplies (liable to reverse charge)
Displays the Total Taxable valueIntegrated TaxCentral TaxState/UT Tax, and Cess in separate columns from journal transactions recorded with:
     Nature of adjustment as Increase of Tax Liability and Additional Details as Import of ServicesPurchase under Reverse ChargePurchase from URD, and Advances Paid under Reverse Charge,
     Nature of adjustment as Reversal of Tax Liability and Additional Details as Purchase under Reverse Charge, Purchase from URD, and Import of Services,
     Nature of adjustment as Decrease of Tax Liability and Additional Details as Cancellation of Advance Payments under Reverse Charge.
Note: Total Taxable value is the sum of all taxable values including the value of debit and credit notes, and advance liabilities, excluding tax.
(e) Non-GST outward supplies
Displays the Total Taxable valueIntegrated TaxCentral TaxState/UT Tax, and Cess in separate columns from journal transactions recorded with masters created by setting the option Is non-GST goods? to Yes.
3.2 of the supplies shown in 3.1 (a) above, details of inter-Sate supplies made to unregistered persons, composition taxable persons and UIN holders
Supplies made to Unregistered Persons
Displays the Place of Supply, Total Taxable value, and Amount of Integrated Tax in separate columns from sales and sales-related transaction with:
Nature of transaction as
     Interstate Sales Taxable,
And journal transaction with:
     Nature of adjustment as Increase of Tax Liability and Additional Details as On Account of Advance Receipts,
     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sales against Advance Receipts and Cancellation of Advance Receipts,
With the party Registration type:
     selected in party master or Statutory Details screen in the journal voucher, as Unregistered, and Consumer.
Note: Total Taxable value is the sum of all taxable values including the value of debit and credit notes, and advance liabilities, excluding tax.
Supplies made to Composition Taxable Persons
Displays the Place of SupplyTotal Taxable value, and Amount of Integrated Tax in separate columns from sales and sales related transaction with:
Nature of transaction as:
     Interstate Sales Taxable,
And journal transaction with:
     Nature of adjustment as Increase of Tax Liability and Additional Details as On Account of Advance Receipts,
     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sales against Advance Receipts and Cancellation of Advance Receipts,
With party Registration type:
     selected in party master or Statutory Details screen in the journal voucher, as Composite.
Note: Total Taxable value is the sum of all taxable values including the value of debit and credit notes, and advance liabilities, excluding tax.
Supplies made to UIN holders
Displays the Place of Supply, Total Taxable value, and Amount of Integrated Tax in separate columns from sales and sales-related transaction with:
Nature of transaction as:
     Interstate Sales Taxable,
And journal transaction with:
     Nature of adjustment as Increase of Tax Liability and Additional Details as On Account of Advance Receipts,
     Nature of adjustment as Decrease of Tax Liability and Additional Details as Sales against Advance Receipts and Cancellation of Advance Receipts,
With Party type:
     selected in party master or Statutory Details screen in the journal voucher, as Government Entity.
Note: Total Taxable value is the sum of all taxable values including the value of debit and credit notes, and advance liabilities, excluding tax.
4. Eligible ITC
(A) ITC Available (whether in full or part)

(1) Import of goods

Displays the Integrated TaxCentral TaxState/UT Tax, and Cess in separate columns from journal transactions recorded with:
     Nature of adjustment as Increase of Input Tax Credit and Additional Details as Import of Goods, Import of Capital Goods, and Purchase from SEZ.
(2) Import of services

Displays the Integrated TaxCentral TaxState/UT Tax, and Cess in separate columns from journal transactions recorded with:
     Nature of adjustment as Increase of Input Tax Credit and Additional Details as Import of Services.
(3) Inward supplies liable to reverse charge (other than 1 & 2 above)

Displays the Integrated TaxCentral TaxState/UT Tax, and Cess in separate columns from journal transactions recorded with:
     Nature of adjustment as Increase of Input Tax Credit and Additional Details as Purchase under Reverse Charge and Purchase from URD.
(4) Inward supplies form ISD

Displays the Integrated TaxCentral TaxState/UT Tax, and Cess in separate columns from journal transactions recorded with:
     Nature of adjustment as Increase of Input Tax Credit and Additional Details as ISD Transfer.
(5) All other ITC
Displays the Integrated TaxCentral TaxState/UT Tax, and Cess in separate columns from purchase transactions recorded with:
Nature of transaction as:
     Purchase Taxable
     Interstate Purchase Taxable
Nature of goods as:
     Not Applicable
     Capital Goods
(B) ITC Reversed


(1) As per rules 42 & 43 of CGST Rules
Displays the Integrated TaxCentral TaxState/UT Tax, and Cess in separate columns from journal transactions recorded with:
     Nature of adjustment as Reversal of Input Tax Credit.
(2) Others
This field is left blank.
(C) Net ITC Available (A)-(B)
Displays the auto-calculated difference between (A) - (B) under section 4. Eligible ITC
(D) Ineligible ITC

(1) As per section 17(5)
Displays the Integrated TaxCentral TaxState/UT Tax, and Cess in separate columns from purchase and purchase related transaction with:
Nature of transaction as:
     Purchase Taxable
     Interstate Purchase Taxable
The option Is ineligible for input credit? is enabled in the relevant masters.
And journal transaction with:
     Nature of adjustment as Reversal of Input Tax Credit and Additional Details as Ineligible Credit.

(2) Others
This field is left blank.
5. Values of exempt, nil-rated and non-GST inward supplies
From a supplier under composition scheme, Exempt and Nil rated supply
Displays the taxable value from all purchase and purchase-related transactions.
Displays value for inter-state supplies from the transactions recorded with:
Nature of transaction as:
     Interstate Purchase Nil Rated
     Interstate Purchase Exempt
     Imports Exempt
     Purchase from SEZ - Exempt
Displays value for intra-state supplies from the transactions recorded with:
Nature of transaction as:
     Purchase from Composite Dealer
     Purchase Nil Rated
     Purchase Exempt
     Purchase from Unregistered dealer - Exempt
Non GST supply

Displays invoice value from transactions recorded with ledgers/items created by setting the option Is non-GST goods? to Yes. The value is displayed in Inter-State supplies column if the supplier is from a different state and in the Intra-State supplies column if the purchases is made from a local supplier.
6.1 Payment of tax

This section will be left blank.
6.2 TDS/TCS Credit
This section will be left blank, since the department has disabled the provision of TDS and TCS credit in GSTR-3B.


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