Key Information Required in the GSTR-3B Form

Taxpayers, including those who have chosen the Quarterly Return Monthly Payment (QRMP) scheme, are required to submit the GSTR-3B return. While this is typically a monthly summary return, QRMP taxpayers may file it quarterly.

Recent Updates (April 11, 2025)

The GSTN has released an advisory concerning the reporting of figures in Table 3.2 of GSTR-3B. Effective April 2025, the system-generated values in Table 3.2, which pertain to inter-state supplies furnished to unregistered individuals, composition taxpayers, and UIN holders, will no longer be editable. Any inaccuracies in these values will necessitate corrections via Form GSTR-1A or through Form GSTR-1/IFF submitted for subsequent tax periods.

The GSTR-3B form is structured into seven distinct sections. This document provides a comprehensive overview of each section or table within GSTR-3B, detailing the specific information required for submission.

Core Details for GSTR-3B

1. Goods and Services Tax Identification Number (GSTIN)

Taxpayers must provide their GSTIN. If a permanent GSTIN is not yet available, a provisional ID can be utilized.

2. Legal Name of the Registered Entity

Upon entering the GSTIN, this field automatically populates with the legal name of the registered person.

3.1 Outward Supplies and Inward Supplies Subject to Reverse Charge

This section requires taxpayers to detail supplies for which they are responsible for paying tax.

• Taxable Outward Supplies – This category should exclude zero-rated, nil-rated, or GST-exempt supplies, as these are reported elsewhere. Only include supplies where GST has been levied. The total taxable value is calculated as: (Value of invoices + debit notes) - (Value of credit notes) + (Advances received without corresponding invoices in the same month) - (Advances adjusted against invoices). Separate reporting of advances and their adjustments is not required here.
• Zero-Rated Outward Taxable Supplies – This covers supplies subject to a zero GST rate, such as exports or provisions to Special Economic Zones (SEZs).
• Other Outward Supplies (Nil-Rated, Exempt) – This section is for supplies that are either nil-rated (carrying a zero GST rate) or explicitly exempt from GST. Examples include common goods like salt, worship materials (puja samagri), curd, lassi, and fresh milk.
• Inward Supplies Subject to Reverse Charge – Report purchases from unregistered dealers where the reverse charge mechanism is applicable. In these scenarios, the recipient must generate an invoice and remit the relevant GST.
• Non-GST Outward Supplies – This includes any supplies entirely excluded from GST, such as alcoholic beverages and petroleum products.

For each category, the total invoiced taxable value must be declared, along with a breakdown into IGST, CGST, SGST/UTGST, and any applicable cess. Only consolidated monthly values are required, not invoice-level details or specific GST rates; only the total tax amounts are needed.

3.1.1 E-commerce Supply Information (Section 9(5) CGST Act)

This section covers details of e-commerce supplies, including IGST and state/UT act specifics. E-commerce operators are to complete Clause (i) with sales value and tax obligations, while e-commerce sellers should fill Clause (ii). It is crucial to report only sales facilitated via e-commerce platforms. This table was introduced through CGST Notification 14/2022 on July 5, 2022. Taxpayers must ensure no duplication of e-commerce sales values or taxes in Table 3.1.

3.2 Inter-State Supplies to Specific Recipients

This section requires a detailed breakdown of the 'Outward taxable supplies' reported in tables 3.1(a) and 3.1.1(i). Specifically, it includes inter-state supplies furnished to:

• Unregistered individuals
• Composition dealers
• Entities possessing a Unique Identification Number (UIN)

UIN holders are entities like specialized agencies of the United Nations Organization (UNO), embassies, or Multilateral Financial Institutions and Organizations designated under the United Nations (Privileges and Immunities) Act, 1947. The Commissioner may also notify other persons as UIN holders.

4. Eligible Input Tax Credit (ITC)

This section mandates reporting of input tax credit details, segregated by IGST, CGST, SGST, UTGST, and Cess. Only aggregate values are needed; invoice-level data is not required.

(A) Available ITC (Full or Partial)

This category requires a detailed breakdown of ITC from:

• Import of goods
• Import of services
• Inward supplies subject to reverse charge (excluding those on imported goods and services)
• Inward supplies received from an Input Service Distributor (ISD), typically a head office registered as an ISD under GST
• All other forms of ITC

Input tax credit on closing stock is not reported here; it must first be declared using TRAN-1 and TRAN-2 forms.

(B) Reversed ITC

1. Reversals under CGST Rules 38, 42, 43, and Section 17(5) – These regulations mandate the reversal of input tax credit for goods and services partially used for non-business purposes. Reversals are also necessary when supplies include a mix of taxable, exempt, and nil-rated items, or when ITC is claimed by banks or financial institutions under Rule 38. Similarly, ITC on capital goods used for both business and non-business activities, or for taxable, exempt, and nil-rated supplies, must be reversed proportionally to non-business use. Ineligible ITC under Section 17(5) must also be reported here. Specific formulas guide these calculations.
2. Other Reversals – This includes any additional ITC reversals recorded in the taxpayer's accounts.

(C) Net Available ITC (A) - (B)

This field is automatically calculated by the system.

(D) Additional Details (Previously Ineligible ITC)

1. Reclaimed ITC that was previously reversed under Table 4(B)(2) in a prior tax period.
2. Ineligible ITC as per Section 16(4) and ITC limitations stemming from Place of Supply (PoS) regulations.

5. Reporting Exempt, Nil-Rated, and Non-GST Inward Supplies

Taxpayers must declare the values of goods or services procured that fall under exempt, nil-rated, or non-GST categories, including purchases from composition dealers. This data should be bifurcated into inter-state and intra-state supplies.

6.1 Tax Payment

This section requires reporting the total tax payable on taxable outward supplies, aligning with the figures in sections 3.1(a) and 3.1.1. Amounts are itemized for IGST, CGST, SGST, and UTGST. Additionally, the availed credit, as calculated in section 4(C), must be reported. Any outstanding tax balance, which is to be remitted by the taxpayer, will be shown in column 8. Details of any interest or late fees paid should also be included.

6.2 Tax Deducted at Source (TDS) / Tax Collected at Source (TCS) Credit

Taxpayers must report the aggregate value of TDS and TCS that has been either deducted or collected during the relevant tax period.

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