GST – Guidelines to fill in GSTR 3B

(This note of STVAT Consulting is only for the purpose of guidance. This note does not exhaustively cover the entire legal provisions on the topics discussed. Since GST law is evolving please note the date and context of the note before drawing an analogy to your context. Guidance notes do not constitute legal advice. You are advised to seek professional assistance. This note is based on inputs available on the date noted and is to be read in that context. The articles are usually not updated for later development.)


Form GSTR – 3B



Please fill up the GSTIN No of the entity in this Box


Legal name of the registered person

Name of the taxpayer along with trade name, if any, will be auto-filled

3.1      Details of Outward Supplies and Inward Supplies liable to Reverse Charge

Outward supplies made in respect of transaction for each GSTIN No with breakup details of taxable supplies, zero rated, nil rated, exempted supplies and non GST supplies is to be reported

3.1 (a)

Outward taxable supplies (other than zero rated, nil rated and exempted)


Outward taxable supplies = All taxable supplies + Debit Notes – Credit Notes + Advances received for which supply has not been made in the month.

  The details to be filled in covers both for Goods and Services.

  Rate wise disclosure of outward taxable supplies is not required in this return but details are required to be kept ready for uploading in GSTR 1.

No distinction is sought in B2B and B2C transactions and they have to be shown as a single line item.

  Details of B2B and B2C transactions are required to be kept ready for uploading in GSTR 1 and other Boxes in this form.

3.1 (b)

Outward taxable supplies (zero rated)


  Only supplies to SEZ or Exports are to be reported in this Box.

  Exports or SEZ on which tax has been paid should be reported in Table 3(a) only.

3.1 (c)

Other outward supplies (Nil rated, exempted)

  Only Nil rated and exempted supplies is to be reported in this Box.

  Exempted supply would include sale of Electrical Energy from Wind Energy and Solar Energy farms


Inward supplies (liable to reverse charge)

  Inward Supplies which are liable to reverse charge as per Notification 4/2017 – Central Tax (Rate) and 13/2017 – Central Tax (Rate) including import of service under Notification 10/2017 – Integrated Tax (Rate) and.

  Inward supplied from unregistered supplier

3.1( e)

Non GST outward supplies


  The data to be provided in this Box will be only in respect of outward supplies of Petroleum Products and sale of alcohol for human consumption.

  As the definition of Aggregate Turnover does not include NON GST Supplies it is not clear why this detail is sought.

3.2       Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders

To report here break up details only of inter-State supplies reported in 3.1


Interstate sale to Unregistered persons / UIN Holders and Composition Dealers

  These details are required to be furnished in respect of only taxable supplies.  Please note that this is a consolidated value which has to be reported.

  Sale to Unregistered persons are all the Interstate B2C supplies in the month.

  Unless the database is structured to identify composition dealers reporting of the details would be difficult and may have to be reported as NIL.

4. Eligible ITC

4(A)      ITC Available (Whether in full or part)

 The present format does not have a field for claiming transitional credit. Modalities for claiming transitional credit is not notified as on date  ( 12/08/17)

In 4(A) Input Tax on all inward supply of goods and services whether credit is eligible or not is to be reported as details of ineligible ITC is required to be reported separately in 4(B) and 4(D)


4 (A)(1)

ITC Eligible – Import of Goods

  The details to be filled in this BOX will be the IGST paid on value of all import of Goods.

  There is no distinction between Capital Goods and Inputs which are reported.


ITC Eligible – Import of Services

  The details to be filled in this BOX will be the IGST paid on value of all import of services on which tax is paid under Reverse Charge.



ITC Eligible – Inward Supplies liable to reverse charge other than on account of Import of Goods / Services

  The details to be filled in this BOX will comprise of all Inward supplies (capital goods inputs and input services) on which the tax has been paid under reverse charge and will include purchases from unregistered dealers also.

  ITC will be available in the same month in which it is reported and tax paid in GSTR-3.


Inward Supplies from ISD

  The details to be filled in this BOX will comprise of all ISD credits.

  Filling of ISD returns is not enabled as on date (12/08/2017)


All other ITC

  This will comprise of all ITC which has been received other than those reported in Box 4(A)(1) to (4) above.

  The details to be filled in this BOX is ITC on All Domestic Procurement of Goods and Services under Forward Charge and ITC availed on account of Debit Notes received  – Credit Notes issued.

  Again there is no distinction between Capital Goods / Inputs or Services.

4(B)     ITC Reversed


ITC reversed as per Rule 42 & 43 of the Rules

  These rules require reversal  of credits on inputs / input services used for business / non business purposes and taxable and exempt supplies and based on the formula they have to be calculated and the values arrived.

  Similar rules are in place for Capital Goods credit also where they are used for effecting both taxable and exempt supplies.


ITC Reversed– Others

  These details will cover all items on which ITC has been availed on input / input services for exclusively effecting exempt and nil rated  supplies.

4(C)     Net ITC Available (A)-(B)

4(C )

Net Available

  This is self explanatory

4(D)     Ineligible ITC


Ineligible ITC – As per Sec 17(5)

  If ITC has been availed on goods / services which are ineligible in Box 4(A) above then the same will have to be reversed if they are covered under Section 17(5) in this Box.


Ineligible ITC – Others

  ITC availed on Gifts / Samples

 ITC availed on goods /services used for personal purposes

  ITC availed on Goods stolen / lost


5. Values of exempt, nil-rated and non- GST inward supplies


Value of exempt,  nil rated and non GST inward supplies

  This will cover all items which have been procured from a composition dealer / exempt and Nil rated supplies.

  Non GST Supplies will cover purchase of Petroleum Products and also alcohol for human consumption and purchase of electrical energy.

6.1 Payment of Tax  and  6.2 TDS/TCS Credit

GSTR 3B can be filed only after payment of tax

6.1 & 6.2

Payment of Tax / TCS and TDS credit

  This is self explanatory


GST Compliance Team
STVAT Consulting

Date : August 14, 2017