To view
GSTR-3B
1. Go
to Gateway of Tally > Display > Statutory
Reports > GST > GSTR–3B.
The GSTR-3B report
appears as shown:
The
different sections of the report are:
Returns
Summary: This section displays a snapshot of business operations in the given
period. Displays the Total number of vouchers for the period,
vouchers Included in returns, vouchers Not relevant for
returns and vouchers with Incomplete/Mismatch in 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 in information (to be resolved) to
include them in the returns.
Particulars
(computation details): 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.
Summary
View
The Summary
View provides the tax computation details with taxable value and tax
break-up for local and interstate supplies under taxable, exempt, and nil-rated
categories.
Return
Format View
The Return
Format 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.ERP 9 is similar to the online form in structure. You can enter
values from the printout in the corresponding fields of the form on the GST
portal.
Note: In Release 6.1.1, the value from transactions recorded for
tax liability on advance receipt from customers and reverse on URD purchases
will not be included in the GSTR-3B returns by default. If you
want to report them in GSTR-3B, enable the options Enable
tax liability on advance receipts and Enable tax liability on
reverse charge (Purchase from unregistered dealer) in the Company
GST Details screen.
To print
GSTR-3B
1. Go
to Gateway of Tally > Display > Statutory
Reports > GST > GSTR-3B.
2. Press Ctrl+P to
print the form.
Note: Ensure the MS Word application is available in your computer
to view 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 MS Word file to the online form.
|
Field Name
|
Descripion
|
|
Year
|
Displays
the year for which returns are filed. The calender 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.
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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)
|
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 Liabilityand Additional
Details as On Account of Advance Receipts,
● Nature
of adjustment as Decrease of Tax Liabilityand 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 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 Liabilityand Additional
Details as Advance Receipts for Exports/SEZ sales,
● Nature
of adjustment as Decrease of Tax Liabilityand 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 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.
|
|
(d)
Inward supplies (liable to reverse charge)
|
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 Liabilityand 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 Liabilityand Additional
Details as Purchase under Reverse Charge, Purchase
from URD, and Import of Services,
● Nature
of adjustment as Decrease of Tax Liabilityand 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 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.
|
|
3.2 of
the supplies shown in 3.1 (a) above, details of inter-Sate supplies made to
unregistered persons, compostition taxable persons and UIN holders
|
|
|
Supplies
made to Unregistered Persons
|
Displays the Place of Supply, Total
Taxable value, andAmount 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 Liabilityand Additional Details as On
Account of Advance Receipts,
● Nature
of adjustment as Decrease of Tax Liabilityand Additional
Details as Sales against Advance Receipts and Cancellation
of Advance Receipts,
With
the party Registration type:
● selected
in party master or Statutory Detailsscreen 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 Supply, Total
Taxable value, andAmount 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 Liabilityand Additional Details as On
Account of Advance Receipts,
● Nature
of adjustment as Decrease of Tax Liabilityand Additional
Details as Sales against Advance Receipts and Cancellation
of Advance Receipts,
With
party Registration type:
● selected
in party master or Statutory Detailsscreen 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, andAmount 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 Liabilityand Additional
Details as Sales against Advance Receipts and Cancellation
of Advance Receipts,
With Party type:
● selected
in party master or Statutory Detailsscreen 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 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.
|
|
(2) Import
of services
|
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.
|
|
(3)
Inward supplies liable to reverse charge (other than 1 & 2 above)
|
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.
|
|
(4)
Inward supplies form ISD
|
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.
|
|
(5) All
other ITC
|
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
|
|
(B) ITC
Reversed
|
|
|
(1) As
per rules 42 & 43 of CGST Rules
|
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.
|
|
(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 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.
|
|
(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.
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6.1
Payment of tax
|
This
section will be left blank.
|
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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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