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What is GSTR 3B?

What is GSTR 3b?

What is GSTR 3B?

Hey, Lets discuss about What is GSTR 3B? In Short it is a Provisional Return which is very easy to fill electronically at the GST Portal If you want any further assistance Please free to share with our GST Experts by mail at

On the 18th of June, 2017, the GST Council in its 17th meeting decided to extend the timeline for invoice – wise return filing in Form GSTR 1 and Form GSTR 2 of the GST era.

 The move was made to provide relief to businesses, and to smooth the roll-out of GST across the country. As per this decision, businesses will need to file a much simplified GSTR 3B returns, by declaring the summary of their inward and outward supplies for the months from July 2017 to June 2018. However the invoice – wise details for both months, also do need to be filed, but at a later date.

For more knowledge of GST, please refer our other blogs: – What is GSTAdvantages and Disadvantages of GST,Type of GST taxesExemption list etc.

As per the latest GST council notifications, GSTR 3B filing has been extended till June 2018, and it will continue to be filed by the 20th of the next month.

What is GSTR 3B?

So to answer What is GSTR 3B?Here it is its format.Form GSTR-3B will be the first return which businesses will be filing under GST. In this blog, let us understand how to fill Form GSTR-3B. There are 6 tables in the form and explanation are given below: –

I.   Details of outward supplies and inward supplies liable to reverse charge

What is GSTR3b?

                       In the above table (3.1), you need to capture the total taxable value (both intrastate and interstate) of the following Nature of Supplies along with the total tax (IGST, CGST, SGST/UTGST) as applicable:

  1. Outward Taxable Supplies other Zero Rate, Nil Rate and Exempted
  2. Outward Taxable Supplies (Zero Rated)
  3. Outward Supplies towards Nil Rated and Exempted
  4. Inward Supplies liable to be paid on reverse charge basis
  5. Non-GST Outward Supplies

II.  Details of inter-State supplies made to unregistered persons, composition dealer and UIN holders

What is GSTR 3B?

From the outward supplies details declared in table 3.1, discussed in point No. 1, you need give a break-up of the interstate outward supplies made to Unregistered Persons, Composition Dealers and UIN Holders.  These details needs to be captured State-wise/ Union-Territory-wise total with taxable value and total IGST levied on these supplies.

III. Details of eligible Input Tax Credit

What is GSTR 3b?

In the above table, you need to capture the details of ITC availability, ITC to be reversed, and arrive at the Net ITC available. The following are the details you need to capture:

  1. ITC Available (Whether in Full or Part)
    You need to give the break-up of inward supplies on which the ITC was availed. The following are the details you need to capture:
  • Import of Goods: Tax credit of IGST paid on import of goods.
  • Import of Service: Tax credit of IGST paid on import of services.
  • Inward supplies liable to reverse charge: You need to capture the ITC of GST paid on inward supplies liable for reverse charge such as, sponsorship services, purchase from URD, and so on, other than import of goods or services.
  • Inward Supplies from ISD: Input tax credit received from Input Service Distributor (ISD).
  • All other ITC: Apart from above, ITC of other inward supplies has to be captured here.

Hey, For more basics of GST refer our other blogs by clicking here: –

  1. What is GST?
  2. Advantages and Disadvantages of GST?
  3. E-Way bill?
  4. Exemption List under GST?
  5. Types of GST Taxes?
  1. Details of Input Tax credit to be reversed: Under this table, you need to capture the ITC reversible on usage of inputs/input services/capital goods used for non-business purpose, or partly used for exempt supplies. Also, if the depreciation is claimed on tax component of capital goods, and plant & machinery, then the ITC will not be allowed. Such reversal needs to be captured in this table.

What is GSTR 3b?

The ITC available as reported in Table 4(a) needs to be reduced by the amount of ITC to be revered as reported in above table. The balance will be your eligible ITC.

     3.  Details of Ineligible ITC: GST paid on inward supplies listed in negative list will not be eligible as input tax credit. The details of GST paid on such supplies needs to be recorded in this table.

What is GSTR 3b?IV. Details of exempt, nil-rated and non-GST inward supplies

You need to capture the details of inward supplies made from the composition dealer, inward supplies at nil rate and exempt. Also, you need to separately mention Non-GST inward supplies. The value of above discussed supplies need to be captured separately for interstate and intrastate supplies.

What is GSTR 3b?

V.Payment of tax

What is GSTR 3B?

In the above table (6.1), you need to declare the self-ascertained tax payable. This is based on the details of outward supplies and inwards supplies liable to be paid on reverse charge captured in Table No. 3.1. The tax-wise break-up of payment tax by way of utilization of ITC and cash deposit needs to be provided.

VI. TDS/TCS Credit

What is GSTR 3b?

In the above table, you need to capture the details of TDS (Tax withheld by the Government establishment) and TCS (Tax withheld by E-commerce operator). However, these provisions are deferred from initial rollout of GST. Accordingly, TDS and TCS is not applicable till it is notified further.

Note: –

The Value of Taxable Supplies refers to Net Taxable value and formula to calculate is given below:

Taxable value =  Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices.

Have you filed your GST Returns Yet?

Our experts at early GST can help you file all your GST returns and help you with GST compliance. Get your GST returns filed now! Mail us at

Geetika Goyal (Team Itslyf)

What is GSTR 3B?

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