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
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.
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.
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
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Description
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Year
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Displays the year for
which returns are filed. The calendar year is captured in YYYY format.
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Month
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Displays the full name of
the month for which the returns are filed.
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1. GSTIN
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Displays the GSTIN of the
dealer filing the return as recorded in the field GSTIN/UIN in
the Company GST Details screen.
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2. Legal Name of the
registered person
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Displays the company name
of the dealer as recorded in the field Mailing name in
the Company Creation screen.
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3.1 Details of Outward
Supplies and inward supplies liable to reverse charge
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(a) Outward taxable
supplies (other than zero rated, nil rated and exempted)
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Displays the Total Taxable value, Integrated
Tax, Central Tax, State/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.
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(b) Outward taxable
supplies (zero rated)
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Displays the Total Taxable value, Integrated
Tax, Central Tax, State/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.
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(c) Other outward
supplies (Nil rated, exempted)
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Displays the Total Taxable value, Integrated
Tax, Central Tax, State/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.
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(d) Inward supplies
(liable to reverse charge)
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Displays the Total Taxable value, Integrated
Tax, Central Tax, State/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 Services, Purchase under Reverse Charge, Purchase
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.
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(e) Non-GST outward
supplies
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Displays the Total Taxable value, Integrated
Tax, Central Tax, State/UT Tax, and Cess in
separate columns from journal transactions recorded with masters created by
setting the option Is non-GST goods? to Yes.
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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
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Supplies made to
Unregistered Persons
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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.
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Supplies made to
Composition Taxable Persons
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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 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.
|
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Supplies made to UIN
holders
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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.
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4. Eligible ITC
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(A) ITC Available
(whether in full or part)
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(1) Import of goods
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Displays the Integrated Tax, Central
Tax, State/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.
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(2) Import of services
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Displays the Integrated Tax, Central
Tax, State/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.
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(3) Inward supplies liable
to reverse charge (other than 1 & 2 above)
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Displays the Integrated Tax, Central
Tax, State/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.
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(4) Inward supplies form
ISD
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Displays the Integrated Tax, Central
Tax, State/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.
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(5) All other ITC
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Displays the Integrated Tax, Central
Tax, State/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
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(B) ITC Reversed
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(1) As per rules 42 &
43 of CGST Rules
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Displays the Integrated Tax, Central
Tax, State/UT Tax, and Cess in separate
columns from journal transactions recorded with:
● Nature
of adjustment as Reversal of Input Tax
Credit.
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(2) Others
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This field is left blank.
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(C) Net ITC Available
(A)-(B)
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Displays the
auto-calculated difference between (A) - (B) under section 4. Eligible ITC
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(D) Ineligible ITC
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(1) As per section 17(5)
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Displays the Integrated Tax, Central
Tax, State/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.
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(2) Others
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This field is left blank.
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5. Values of exempt,
nil-rated and non-GST inward supplies
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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
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Non GST supply
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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.
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6.1 Payment of tax
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This section will be left
blank.
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6.2 TDS/TCS Credit
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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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