GSTR 3 For Monthly return

Posted on 29 May 2023 Category : Forms

Monthly return GSTR 3

Please reconfirm the correctness of below mentioned GST form with GST authorities.

GSTR is arranged to use for return GSTR 3

The pdf format of GSTR for return GSTR 3 is given below to click and download:

Download GSTR in pdf format: GSTR-3.pdf

Government of India/State

Department of ---------

Form GSTR-3

[See Rule….]

MONTHLY RETURN

TAXABLE PERSON DETAILS

1. GSTIN …………………….

2. Name of Taxable Person…………………………….

3. Address

[S. Nos. 1, 2 and 3 shall be auto populated on logging]

4. Period Month…………… Year……………..

Part A

5. TURNOVER DETAILS

(figures in Rs)

A.		Taxable Turnover
B.		Export Turnover
C.		Nil rated and Exempted Turnover
D.		Non GST Turnover
E.		Total Turnover [A to D]

6. Outward Supplies

6.1 Inter-state supplies to Registered Taxable Persons			(Auto populated from GSTR-1)
				(figures in Rs)
State Code	Rate of Tax	Value		IGST
State Code	(Rate wise-Including Nil, exempt and	Value		IGST
	Non GST)
(1)	(2)	(3)		(4)
Goods

Services

6.2 Intra-State Supplies to Registered Taxable Persons		(Auto populated from GSTR-1)
			(figures in Rs)
Rate of Tax	Value	CGST	SGST
(Rate wise-Including Nil, exempt	Value	CGST	SGST
and Non GST)
(1)	(2)	(3)	(4)
Goods

Services


6.3 Inter-State Supplies to Consumers		(Auto populated from GSTR-1)

(including unregistered Government Departments / persons dealing in exempted / NIL rated/ non GST goods or services)

			(figures in Rs)
State Code	Rate of Tax	Value	IGST
State Code	(Rate wise-Including Nil, exempt and Non	Value	IGST
	GST)
Goods


Services

6.4 Intra-State Supplies to Consumers		(Auto populated from GSTR-1)
			(figures in Rs)
Rate of Tax	Value	CGST	SGST
(Rate wise-Including Nil,	Value	CGST	SGST
exempt and Non GST)
(1)	(2)	(3)	(4)

Goods

Services

6.5 Exports (including deemed exports)			(Auto populated from GSTR-1)
					(figures in Rs)
	Description	Taxable Value	IGST	CGST	SGST
				CGST	SGST
	(1)	(2)	(3)	(4)	(5)
	Goods
	Without payment of GST

	With Payment of GST

	Services
	Without payment of GST

	With Payment of GST

6.6 Revision of supply invoices/Credit notes/Debit notes and others pertaining to previous tax period (including post sales discounts or any clerical/other errors)

[Auto populated from GSTR1]

(figures in Rs)

Month	State Code	Document type	Number	Date	Differential Value (Plus or Minus)	IGST	CGST	SGST
		(Invoice/Debit note/Credit
		note)
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)

Goods

Services



	6.7 Total tax liability on outward supplies		(Auto Populated from the Tables above)
					(figures in Rs)
	Month	Value	IGST	CGST	SGST
(1)		(2)	(3)	(4)	(5)
	Goods

Services

		7. Inward supplies

		7.1 Inter-State supplies received			(Auto-populated from GSTR2)
						(figures in Rs)
		State Code	Rate of Tax	Value	IGST	ITC of IGST available in
			(Rate wise-Including Nil, exempt and		IGST	ITC of IGST available in
			(Rate wise-Including Nil, exempt and			the current month
			non-GST)			the current month
			non-GST)
(1)			(2)	(3)	(4)	(5)
			(2)	(3)	(4)
	Goods Inputs

	Capital goods

		Services

		None
						No amount auto populated

7.2 Intra-State supplies received				(Auto populated from GSTR -2)
					(figures in Rs)
Rate of Tax				ITC-CGST	ITC-SGST
(Rate wise-Including Nil,	Value	CGST	SGST	ITC-CGST	ITC-SGST
exempt, compounding Taxable	Value	CGST	SGST	available in	available in
person and non-GST)				current month	current month
(1)	(2)	(3)	(4)	(5)	(6)

Goods_ Inputs

Capital Goods

Services

None

				No amount auto	No amount auto
				populated	populated

7.3 Imports

(Auto populated from GSTR -2)

(figures in Rs)

Assessable Value

IGST

ITC- IGST available in current month

(1)

(2)

(3)

(4)

Goods_ inputs

Capital goods

Services

None

No amount auto populated

7.4 Revision of purchase invoices/Credit note/Debit note and other details pertaining to previous tax period

(including post sales discounts received or any clerical / other errors

( Auto populated from GSTR-2)

(figures in Rs)

Month

GSTI

Stat

Goods

HSN

Documen

Numbe

Date

Differe

IGST

CGST

SGS

ITC available in

N/UI

/Servi

/SAC

t type

ntial

current month

Cod

ces

(Invoice/

Value

IGST

CGS

SGST

Debit

(Plus

note/Cred

Minus)

note/Bill

of Entry)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(14)

(15)

(16)

Goods-Inputs

Capital Goods Services

None

amount

amou

auto

populat

auto

popul

ated

7.5 Total Tax liability on inward supplies on reverse charge (Auto-populated from GSTR-2)

(figures in Rs)

Month	Value	CGST	SGST	IGST
(1)	(2)	(3)	(4)	(5)
Goods

Services

7.6 ITC

Reversal

(Auto-populated from GSTR-2)

(figures in Rs)

S.No

Description*

ITC Reversal

IGST

CGST

SGST

Amount

Interest

Amount

Interest

Amount

Interest

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

7.7 Output tax added/reduced on account of non-rectification/rectification of communicated mismatches

(figures in Rs)

S.No

Output tax

Output Tax liability

IGST

CGST

SGST

added/reduced due to

mismatched

Amount

Interest

Amount

Interest

Amount

Interest

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

Excess input tax credit

claimed

Non Reduction in ITC

by Recipients on credit

notes

Supplies through E-

commerce operators

Output tax reduced due

to matching of earlier

mismatched invoices

8 Total Tax liability for the month

				(figures in Rs)

Month	Value	CGST	SGST	IGST
	Value	CGST	SGST	IGST

(1)	(2)	(3)	(4)	(5)

Goods

Services

9A. TDS credit received during the month (Auto-populated from GSTR-2)

									(figures in Rs)

GSTIN of TDS deductor		IGST			CGST			SGST

	Rate		Tax	Rate		Tax	Rate		Tax

(1)	(2)		(3)	(4)		(5)	(6)		(7)

9B. TCS credit received during the month

(Auto-populated from GSTR-2)

GSTIN of

E-

IGST

CGST

SGST

commerce

Operator

Rate

Amt

Rate

Amt

Rate

Amt

(1)

(2)

(3)

(4)

(5)

(6)

(7)

10. ITC received during the month

(figures in Rs)

Description

IGST

CGST

SGST

Rate

Tax

Rate

Tax

Rate

Tax

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Goods-Inputs

Capital Goods

Services

Part B

11. Tax, interest, late fee and penalty paid (auto-populated from cash and ITC ledger)

(figures in Rs)

Part (a)

Description

Tax payable

Debit entry in Cash Ledger

Debit entry in Credit Ledger

No.

Debit no.

IGST

CGST

SGST

Debit

IGST

CGST

SGST

Paid

no.

Paid

(1)

(2)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

IGST

CGST

SGST

Part (b)

S. No.

Payable

Debit entry in Cash Ledger

IGST

CGST

SGST

Debit no.

IGST

CGST

SGST

Paid

(1)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

Interest

Late fee

Others (Please Specify)

12. Refunds claimed from cash ledger

S.No		Minor head	Debit	CGST	SGST		IGST
		(Tax/Interest/ Fee/	entry
		Penalty/Other)	no.
(1)	(2)		(3)	(4)	(5)	(6)
1.	Refund claimed from cash ledger
2.	Bank Account Details*

*This should be one of the bank accounts mentioned in the GSTIN

Usual declarations

I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return.

Place:

Date: (Signature of Authorized Person)

Note: