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Understanding the GSTR-3B Form: Essential Reporting Details

The GSTR-3B form is a mandatory summary return for registered GST taxpayers, including those under the QRMP scheme, detailing outward supplies, inward supplies subject to reverse charge, and eligible input tax credit. Recent updates have made certain auto-populated fields in Table 3.2 non-editable, requiring amendments for corrections in subsequent filings. This guide provides a comprehensive overview of each section of GSTR-3B, explaining the specific information required for accurate compliance with GST regulations in India.

📖 3 min read read🏷️ GSTR-3B

Taxpayers who are registered under GST, including those who have chosen the Quarterly Return Monthly Payment (QRMP) scheme, are required to submit the GSTR-3B form. This form functions as a monthly summary return, though taxpayers under the QRMP scheme may file it quarterly. Recent updates include modifications for reporting certain inter-state supplies, making auto-populated values non-editable from April 2025.

Recent Form GSTR-3B Updates

April 11, 2025

  1. The Goods and Services Tax Network (GSTN) has released an advisory concerning the reporting of figures in Table 3.2 of GSTR-3B.
  2. Effective April 2025, the system-generated figures in Table 3.2, pertaining to inter-state supplies to unregistered individuals, composition taxpayers, and Unique Identification Number (UIN) holders, will no longer be modifiable.
  3. Any inaccuracies in these figures will necessitate corrections via amendments in Form GSTR-1A or through Form GSTR-1/Invoice Furnishing Facility (IFF) submitted in subsequent tax periods.

The GSTR-3B form is structured into seven distinct sections. This document provides a comprehensive breakdown of each table within GSTR-3B, outlining the specific information required.

  1. Goods and Services Tax Identification Number (GSTIN): Taxpayers should enter their GSTIN. A provisional ID can be used if a permanent GSTIN has not yet been issued.
  2. Registered Person's Legal Name: This field automatically populates once the GSTIN is entered.

3.1 Outward Supplies and Inward Supplies Subject to Reverse Charge

This section requires reporting of transactions where tax is payable by the filer. These transactions are categorized as follows:

  • Outward Taxable Supplies: Report all supplies on which Goods and Services Tax (GST) has been levied. Exclude zero-rated, nil-rated, or exempt supplies, as these are to be reported elsewhere. The total taxable value should reflect the sum of invoices and debit notes, minus credit notes, plus advances received (if invoices are not yet issued in the same month), minus advances adjusted against invoices. Individual advance details or adjustments are not required.
  • Outward Taxable Supplies (Zero-Rated): This category includes only supplies subject to a zero GST rate, such as exports or provisions to Special Economic Zones (SEZs).
  • Other Outward Supplies (Nil-Rated, Exempt): Report supplies that are either exempt from GST or have a nil GST rate. Examples include salt, puja samagri, curd, lassi, and fresh milk.
  • Inward Supplies (Subject to Reverse Charge): Detail purchases from unregistered dealers where the reverse charge mechanism is applicable. In these instances, the recipient is responsible for issuing a self-invoice and remitting the relevant GST.
  • Non-GST Outward Supplies: List any supplies entirely excluded from the GST framework, such as alcoholic beverages and petroleum products.

For each category, taxpayers must provide the consolidated taxable value (total invoiced amount), further disaggregated into Integrated GST (IGST), Central GST (CGST), State GST (SGST)/Union Territory GST (UTGST), and any applicable cess. Only total tax values are required, not invoice-level details or specific GST rates.

3.1.1 E-commerce Supplies under Section 9(5)

This section requires specific reporting for e-commerce transactions as per Section 9(5) of the Central Goods and Services Tax (CGST) Act, covering IGST and state/UT acts. E-commerce operators are responsible for completing Clause (i) with the sales value and corresponding taxes. Conversely, e-commerce sellers should populate Clause (ii). It is crucial to report only sales conducted through e-commerce platforms. This table was introduced following modifications to GSTR-3B via CGST Notification 14/2022, issued 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 Unregistered Persons, Composition Taxpayers, and UIN Holders

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

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

UIN holders are distinct from GSTIN holders and include entities such as specialized agencies of the United Nations Organization (UNO), embassies, and multilateral financial institutions or 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 for IGST, CGST, SGST, UTGST, and Cess. Only aggregate values are required, not invoice-level information.

(A) ITC Available (Full or Partial): This category requires a breakdown of ITC derived from:

  • Importation of goods.
  • Importation of services.
  • Inward supplies subject to reverse charge (excluding imports mentioned above).
  • Inward supplies received from an Input Service Distributor (ISD), typically a head office registered as an ISD under GST.
  • All other eligible ITC.

Input tax credit on closing stock should not be reported here, as it must initially be declared by submitting TRAN-1 and TRAN-2 forms.

(B) ITC Reversed:

  1. As per CGST Rules 38, 42, and 43, and Section 17(5): These rules stipulate that input credit must be reversed for goods and services partly used for non-business purposes. Similarly, reversal is necessary when supplies include taxable, exempt, and nil-rated items, or when ITC is claimed by banks/financial institutions under Rule 38. Reversal also applies to ITC on capital goods used partially for non-business or non-taxable purposes. Additionally, ineligible ITC as per Section 17(5) of the CGST Act must be included here. Specific methodologies for these calculations are provided.
  2. Others: Any additional ITC reversals recorded in the taxpayer's books.

(C) Net ITC Available (A) – (B): This field displays the net ITC after accounting for reversals.

(D) Other Details:

  1. ITC previously reversed under Table 4(B)(2) in a prior tax period, which is now being reclaimed.
  2. Ineligible ITC under Section 16(4) and ITC restricted due to Place of Supply (PoS) regulations.

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

This section requires taxpayers to report all inward supplies (purchases of goods or services) that are sourced from composition dealers, are exempt, nil-rated, or fall entirely outside the scope of GST. This data must be further categorized into inter-state and intra-state transactions.

6.1 Payment of Tax

This section outlines the final tax liability for taxable supplies, which should align with the figures reported in Tables 3.1(a) and 3.1.1. The tax amount must be separately declared for IGST, CGST, SGST, and UTGST. Additionally, any availed input tax credit, as detailed in Table 4(C), must be reported. The remaining tax balance, requiring direct deposit, appears in column 8. Any interest or late fees paid should also be declared here.

6.2 TDS/TCS Credit

This part of the form mandates taxpayers to declare the total value of Tax Deducted at Source (TDS) and Tax Collected at Source (TCS) applicable to the specific tax period.

Verification

The GSTR-3B form concludes with a verification section, where the taxpayer confirms the accuracy of the information provided.

Further Reading

Frequently Asked Questions

What is the primary purpose of filing GSTR-3B?
GSTR-3B is a summary return filed by regular taxpayers under GST to declare their summary of outward supplies, inward supplies liable to reverse charge, input tax credit claimed, and tax paid for a specific tax period, consolidating the information required for tax liability calculation.
How often is GSTR-3B typically filed by regular taxpayers?
Regular taxpayers typically file GSTR-3B on a monthly basis. However, taxpayers who have opted for the Quarterly Return Monthly Payment (QRMP) scheme can file it quarterly.
What is meant by "reverse charge mechanism" in the context of GSTR-3B?
Under the reverse charge mechanism (RCM), the recipient of goods or services is liable to pay GST instead of the supplier. In GSTR-3B, taxpayers must report inward supplies where they are responsible for paying tax under RCM.
Can Input Tax Credit (ITC) always be fully claimed in GSTR-3B, or are there restrictions?
ITC cannot always be fully claimed. GSTR-3B requires reporting of eligible ITC and also mandates reversals of ITC in certain situations, such as when goods/services are used for non-business purposes, for exempt supplies, or if the ITC falls under ineligible categories as per GST rules.
Who qualifies as a UIN holder for GST purposes?
UIN holders are entities assigned a Unique Identification Number under GST, distinct from a GSTIN. This typically includes specialized agencies of the United Nations Organization (UNO), embassies, multilateral financial institutions, and other specified organizations or persons notified by the Commissioner.