GSTR-3B

The GSTR-3B report summarizes purchases, sales, and Input Tax Credit (ITC) by month. You can use the generated GSTR-3B report to file your GSTR-3B tax return.

Key sections –

3.1 Details of Outward and Inward Supplies
3.2 Inter-State Supplies
4 Eligible for ITC
5 Exempt, Nil-rated, and Non-GST Inward Supplies
5.1 Interest and Late Fee Payable

Export formats – CSV (.csv), DAT (.dat), Excel (.xls), and Text (.txt).

The following table lists the sections provided by the GSTR3B report based on the GSTR3B form.

3.1 Details of Outward and Inward Supplies Liable to Reverse Charge

Nature of Supplies	Description	Transaction
(a) Outward taxable supplies (other than zero, nil, and exempted)	Taxable sales to Regular, Composite Dealer, Unregistered customers; includes IGST, CGST, SGST/UTGST amounts. Applies to – Intrastate supply, Interstate supply.	Invoice, Credit Memo, Cash Sale, Cash Refund
(b) Outward taxable supplies (zero rated)	Taxable sales to Overseas and SEZ customers; no tax calculated on exports. Applies to – Nil Rated and Exempted supplies.	Invoice, Credit Memo, Cash Sale, Cash Refund
(c) Outward taxable supplies (nil rated, exempted)	Total taxable sales to Regular, Composite Dealer, Unregistered customers. Applies to – Nil Rated and Exempted supplies.	Invoice, Credit Memo, Cash Sale, Cash Refund
(d) Inward supplies (liable to reverse charge)	Purchases from imports, unregistered persons, or goods and services under reverse charge; includes IGST, CGST, SGST/UTGST. Purchases must be from a vendor with registration type — Regular, SEZ, Unregistered, or Overseas. Applies to – Intrastate supply, Interstate supply.	Bill, Vendor Credit
(e) Non-GST outward supplies	Total value of non-GST sales. Applies to – Intrastate supply, Interstate supply.	—

Nature of Supplies

Description

Transaction

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

Taxable sales to Regular, Composite Dealer, Unregistered customers; includes IGST, CGST, SGST/UTGST amounts.

Applies to – Intrastate supply, Interstate supply.

Invoice, Credit Memo, Cash Sale, Cash Refund

(b) Outward taxable supplies (zero rated)

Taxable sales to Overseas and SEZ customers; no tax calculated on exports.

Applies to – Nil Rated and Exempted supplies.

Invoice, Credit Memo, Cash Sale, Cash Refund

Total taxable sales to Regular, Composite Dealer, Unregistered customers.

Applies to – Nil Rated and Exempted supplies.

Invoice, Credit Memo, Cash Sale, Cash Refund

(d) Inward supplies (liable to reverse charge)

Purchases from imports, unregistered persons, or goods and services under reverse charge; includes IGST, CGST, SGST/UTGST.

Purchases must be from a vendor with registration type — Regular, SEZ, Unregistered, or Overseas.

Applies to – Intrastate supply, Interstate supply.

Bill, Vendor Credit

(e) Non-GST outward supplies

Total value of non-GST sales.

Applies to – Intrastate supply, Interstate supply.

—

3.2 Details of Interstate Supplies

Section	Description	Transaction
Place of supply (State or UT)	Based on the Outward taxable supplies in table 3.1, breaks down inter-state outward taxable supplies by place of supply.	Invoice, Credit Memo, Cash Sale, Cash Refund

Section

Description

Transaction

Place of supply (State or UT)

Based on the Outward taxable supplies in table 3.1, breaks down inter-state outward taxable supplies by place of supply.

Invoice, Credit Memo, Cash Sale, Cash Refund

4. Eligible for ITC

Section	Description	Transaction
(A) ITC available (whether in full or part)	—	—
(1) Import of goods	Recoverable IGST on imported goods (from Overseas or SEZ vendors). Applicable to items or expense items that have India Tax Nature set to Goods or Capital Goods.	Bill, Vendor Credit
(2) Import of services	Recoverable IGST on imported services (from Overseas or SEZ vendors). Applicable to items or expense items that have India Tax Nature set to Services.	Bill, Vendor Credit
(3) Inward supplies liable to reverse charge (other than 1 and 2 above)	Recoverable tax on purchases from unregistered persons or under reverse charge.	Bill, Vendor Credit
(4) Inward supplies from ISD	Not supported.	—
(5) All other ITC	Other recoverable tax on inward supplies from Regular vendors.	Bill, Bill Credit
(B) ITC Reversed	Not supported.	—
(1) As per Rule 42 & 43 of SGST/CGST rules	Not supported.	—
(2) Others	Not supported.	—
(C) Net ITC Available (A)-(B)	(A) — (B)	—
(D) Ineligible ITC	—	—
(1) As per section 17(5) of CGST//SGST Act	Unrecoverable IGST as per GST rules.	Bill, Bill Credit
(2) Other	—	—

Section

Description

Transaction

(A) ITC available (whether in full or part)

—

(1) Import of goods

Recoverable IGST on imported goods (from Overseas or SEZ vendors).

Applicable to items or expense items that have India Tax Nature set to Goods or Capital Goods.

Bill, Vendor Credit

(2) Import of services

Recoverable IGST on imported services (from Overseas or SEZ vendors).

Applicable to items or expense items that have India Tax Nature set to Services.

Bill, Vendor Credit

(3) Inward supplies liable to reverse charge (other than 1 and 2 above)

Recoverable tax on purchases from unregistered persons or under reverse charge.

Bill, Vendor Credit

(4) Inward supplies from ISD

Not supported.

—

(5) All other ITC

Other recoverable tax on inward supplies from Regular vendors.

Bill, Bill Credit

(B) ITC Reversed

Not supported.

—

(1) As per Rule 42 & 43 of SGST/CGST rules

Not supported.

—

(2) Others

Not supported.

—

(A) — (B)

—

(D) Ineligible ITC

—

(1) As per section 17(5) of CGST//SGST Act

Unrecoverable IGST as per GST rules.

Bill, Bill Credit

(2) Other

—

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

Section	Description	Transaction
From a supplier under composition scheme, Exempt and Nil rated supply	Value of inward supplies from composite dealers, exempted, or nil-rated.	Bill, Vendor Credit
Non-GST Supply	Value of interstate inward supplies marked as Non-GST from a Regular, Composite Dealer, SEZ, Unregistered, or Overseas vendor.	Bill, Vendor Credit

Section

Description

Transaction

From a supplier under composition scheme, Exempt and Nil rated supply

Value of inward supplies from composite dealers, exempted, or nil-rated.

Bill, Vendor Credit

Non-GST Supply

Value of interstate inward supplies marked as Non-GST from a Regular, Composite Dealer, SEZ, Unregistered, or Overseas vendor.

Bill, Vendor Credit

5.1 Interest and Late Fee Payable

Section	Description	Transaction
Interest	Taxable amount from Statutory Adjustment Journal (Interest adjustments) with the following setup: Adjustment Type – Overseas Sub Adjustment Type – Interest GST Type – IGST, CGST, or SGST/UTGST.	Statutory Adjustment Journal
Late Fee	Taxable amount from Statutory Adjustment Journal (Late Fee adjustments) with the following setup: Adjustment Type – Overseas Sub Adjustment Type – Late Fee GST Type – IGST, CGST, or SGST/UTGST.	Statutory Adjustment Journal

Section

Description

Transaction

Interest

Taxable amount from Statutory Adjustment Journal (Interest adjustments) with the following setup:

Adjustment Type – Overseas
Sub Adjustment Type – Interest

GST Type – IGST, CGST, or SGST/UTGST.

Statutory Adjustment Journal

Late Fee

Taxable amount from Statutory Adjustment Journal (Late Fee adjustments) with the following setup:

Adjustment Type – Overseas
Sub Adjustment Type – Late Fee

GST Type – IGST, CGST, or SGST/UTGST.

Statutory Adjustment Journal

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