Session on GST return- GSTR 3B

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GST Returns: GSTR 3B-eligibility, format, rules

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GST returns: GSTR 3B-eligibility, format, rules
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Contents
GSTR 3B: Recap

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GSTR 3B: relevant section and rules
Relevant section and rules
 Section 39 (1) of CGST Act, 2017
 Rule 61 (5) of CGST rules

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GSTR 3B: section 39 (1)
As per section 39(1) of CGST Act, 2017, every registered person, other than an Input Service
Distributor or a non-resident taxable person or a person paying tax under the provisions of
section 10 or section 51 or section 52 shall, for every calendar month or part thereof, furnish,
in such form and manner as may be prescribed, a return, electronically, of inward and
outward supplies of goods or services or both, input tax credit availed, tax payable, tax paid
and such other particulars as may be prescribed, on or before the twentieth day of the
month succeeding such calendar month or part thereof.

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GSTR 3B: section 39(1) explained
Every registered person, other than
 an Input Service Distributor; or
 a non-resident taxable person; or
 a person paying tax under the provisions of
 section 10 (under composition scheme) or
 section 51 (tax deducted at source) or
 section 52 (e-commerce operator collecting tax at source)
shall furnish a return of
 inward supplies and outward supplies of goods and / or services;
 input tax credit availed;
 tax payable and tax paid
on or before 20th day of the succeeding month.

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GSTR 3B: on line mode

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GSTR 3B: Table 3.1
petrol, diesel, alcohol etc.
Exports, supply to SEZ
grains, jaggery etc.
Click on “Confirm” after filling all the details
Inter-state supplies
Intra-state supplies

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GSTR 3B: Table 3.1 explained
 Outward supplies: Outward supplies are goods or services provided within India
 Inter state supplies (IGST shall be levied on all inter-state supplies)
 Intra state supplies (CGST + SGST shall be levied on all intra-state supplies)
 Outward Taxable supplies (zero rated)
 Exports
 Taxable value of supplies made to Special Economic Zone (SEZ) within India
 Outward Taxable Supplies (Nil rated and exempted)
 Goods and / or services for which the GST rate is 0%
 Goods and / or services which have been exempted from GST
 Inward supplies liable to reverse charge
 GTA (transportation) services
 Inward supplies from an unregistered persons*
* Reverse charge mechanism has been deferred till 30th June 2018 (26th GST council meeting)

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 Non-GST outward supplies
 Petrol, diesel products
 Alcohol products
GSTR 3B: Table 3.1 explained

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GSTR 3B: Table 3.2
Click on “Confirm” after filling all the details

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13Click on “Confirm” after filling all the details

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GSTR 3B: Table 4 explained
A: ITC available (whether in full or not)
 Import of goods: IGST paid on import of goods solely for business purpose
 Import of services: IGST paid on import of services solely for business purpose
 Inward supplies liable for reverse charge: receipt of goods and / or services (location
of supplier within India) e.g. GTA services, goods or services from unregistered persons
 Inward supplies from Input Service Distributor (ISD): receipt of supplies from the
place which does the centralised billing for common services e.g. advertising expenses,
house keeping expenses etc. ISD can be head office / corporate office / administrative
office etc.
 All other ITC: any other ITC pertaining to supply of goods and / or services not stated
above i.e. normal supplies of goods and/ or services viz. purchase of raw material,
marketing, legal expenses etc.

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B: ITC Reversed
 ITC reversal as per rule 42 and 43 of CGST rules:
 Rule 42 deals with the manner of determination of ITC in respect of inputs or inputs
services which are used partly for business and party for other purposes
 Rule 43 deals with the manner of determination of ITC in respect of capital goods which
are used partly for business and partly for other purposes.
 Others: ITC reversal other than rule 42 & rule 43 e.g. ITC availed wrongly.
D: Ineligible ITC
 As per section 17(5) of CGST act: ITC is not available in respect of
 Food & Beverages;
 Outdoor catering;
 Beauty treatment;

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 Health services;
 Cosmetic and plastic surgery;
 Membership of a club;
 Health & fitness centre (other than obligatory under Government notification);
 Life insurance, health insurance (other than obligatory under Government notification);
 Rent-a-cab (other than obligatory under Government notification);
 Travel benefits extended to employees on vacation such as leave or home travel
concession.
 Supplies on which tax is paid under composition scheme

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grains, jaggery etc.petrol, diesel, alcohol etc.

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 From a supplier under composition scheme, exempt and nil rated supply: receipt of goods
or services
 under composition scheme
 which are exempt from tax
 Where the tax payable is Nil
 Non GST Supply: value of goods or services received which do not fall under the purview of
GST e.g. alcohol and petroleum products

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Tax payment: utilisation of Input Tax Credit
Input Tax credit (ITC) of To be utilised first for
payment of
May be utilised further for
payment of
IGST IGST CGST and then SGST
CGST CGST IGST
SGST SGST IGST
 ITC in respect of
 IGST will be utilised, first for payment of IGST output tax liability and then be utilised to
pay CGST output tax liability and remaining balance (if any) be utilised to pay SGST
output tax liability.
 CGST will be utilised, first for payment of CGST output tax liability and then be utilised
to pay IGST output tax liability.

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GSTR 3B Tables: check list

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GSTR 3B: Table 3.1-check list
Sl. No
Particulars IGST
CGST +
SGST
1
Outward Taxable supplies (other than zero rated,
nil rated and exempted)
2 Any Zero rate outward taxable supply ?
3
Any Nil rated or exempted outward taxable
supply?
4 Any inward supply liable to reverse charge?
5
Non-GST Outward supplies (alcohol or petroleum
products)

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GSTR 3B: Table 3.2-check list
Sl. No
Particulars Yes / No
1 Inter state supply to unregistered persons
2 Inter state supply under composition scheme
3
Inter state supply to foreign embassies, United
Nation Organisations
5
Non-GST Outward supplies (alcohol or petroleum
products)

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GSTR 3B: Table 4-check list
Sl. No
Particulars IGST
CGST +
SGST
1 Import of goods
2 Import of services
4
Any inward supply liable from ISD (receipt of input credit for
common services e.g. house-keeping, advertising etc.)
5 Any other ITC, not covered above
6
Reversal of ITC under rule 42/43 (goods or services used
partly for business and partly for other purpose)
7 Any other ITC reversal (ITC availed earlier wrongly)

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GSTR 3B: Table 5 and Table 5.1-check list
Sl. No
1
Any receipt of goods and / or services under
composition scheme
2
Any receipt of goods and / or services which are
exempted under GST
3
Any receipt of goods and / or services where GST
rate is Nil
Sl. No
1 Any Interest liability

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Frequently asked questions

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Q1: Do we need to file GSTR 3B even though we did not have any outward or inward supply for the
month of December?
A1: Yes, it is mandatory to file return even though the registered person did not
 make any outward supply of goods or services (commonly known as Sales) ; and
 receive any inward supply of goods or services (commonly known as Purchases).
In such case, Nil return can be filed.
Q2: What is due date for filing GSTR 3B?
A2: GSTR 3B should be filed on or before 20th of succeeding month.
Q3: Our aggregate turnover is less than Rs. 1.50 crore and we have opted for quarterly filing. Do
we need to file GSTR 3B on monthly basis?
A3: Yes. Registered persons having turnover less than Rs. 1.50 crore have option to file GSTR 1
(details of outward supplies) on monthly or quarterly basis. GSTR 3B (summary of outward and
inward supplies, ITC availed, tax payable & paid) is mandated to be filed on monthly basis.

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Q4: We did not claim ITC on expenses incurred in Jan 2018. Can we claim the ITC while filing the
return for Feb 2018?
A4: Ideally, the ITC pertaining to current month should be availed in the current month return. ITC
can be claimed for expenses pertaining to previous month.
However, care should be taken to avail ITC twice for the same invoice. In such circumstances,
excess ITC would be reversed and this will attract interest u/s 50(3).
Q5: We have 2 GSTIN for , one for our North regional office and another for Corporate office,
based out of Delhi. Can we file one GSTR 3B for both GSTIN?
A5: No. GSTR 3B has to be filed separately for North Regional Office and Corporate office. However,
if Corporate office is registered as an ISD, GSTR 6 shall be filed.
Q6: We, in addition to sales in India, exporting our goods to Germany, Australia. Where do we show
exports in GSTR 3B?
A6: Zero rate supplies include exports. Exports shall be shown in Table 3.1, row B.

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Q7: Can tax paid on RCM basis be adjusted against ITC availed?
A7: Tax paid on RCM basis needs to be paid in cash and can not be adjusted against ITC availed.
The law allows to avail ITC of tax paid on reverse charge basis.

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Session on GST return- GSTR 3B

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