Before moving to file GSTR-3B we need to understand why GSTR-3B is required to be filed by a normal taxable person instead of GSTR-1, GSTR-2 and GSTR-3 for the first two month (i.e. July and August, 2017.
As per the provisions of Rule 61 (5) of CGST Rules:-
Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner and subject to such conditions as may be notified by the Commissioner.
Time limit for submission of GSTR-1 and GSTR-2
For the month of July, 2017
|GSTR-1||On or before 10th of August||On or before 5th of September|
|GSTR2||On or before 15th of August||On or before 10th of September|
For the month of August, 2017
|GSTR-1||On or before 10th of September||On or before 20th of September|
|GSTR2||On or before 15th of September||On or before 25th of September|
It is clear from the above table that the date of filing of GSTR-1 and 2 has been extended for the month of July and August, 2017 and hence the normal taxable person is required to file GSTR-3B for the month of July and August, 2017.
Who is required to file GSTR-3B
As per section 39 read with rule 61 of the CGST Rules, 2017 GSTR-3B is required to be furnished by:-
Every registered person other than ISD, Non-resident taxable person, Composition suppliers, Person liable to deduct tax under section 51, E-commerce operator liable to collect tax under section 52, supplier of OIDAR (online information data base access and retrievable service) services located in non-taxable territory supplying services to non-taxable online recipient.
Periodicity and due date for filing of GSTR-3B:-
|GSTR-3B||For July, 2017||On or before 20th August, 2017|
|GSTR-3B||For August, 2017||On or before 25th September, 2017|
Particulars of GSTR-3B at a glance:
|1||GSTIN of registered person|
|2||Legal name of the registered person|
|3.1||Details of Outward Supplies and inward supplies liable to reverse charge|
|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|
|5||Values of exempt, nil-rated and non-GST inward supplies|
|6.1||Payment of tax|
|2.||Legal Name of business||Auto populated|
Note:- A registered person is required to fill GSTIN of the business and the legal name of the business shall be auto populated from GSTN itself.
3.1 Details of Outward Supplies and inward supplies liable to reverse charge:-
|Nature of supplies||Total Taxable Value||Integrated Tax||Central Tax||State/UT Tax||Cess|
|a) Outward taxable supplies (other than zero rated, nil rated and exempted)|
|b) Outward taxable supplies (zero rated )|
|c) Other outward supplies (Nil rated, exempted)|
|d) Inward supplies (liable to reverse charge)|
|e) Non-GST outward supplies|
Analysis of the above requirements:-
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
|Nature of supplies||Place of Supply (State/UT)||Total Taxable value||Amount of Integrated Tax|
|Supplies made to Unregistered Persons *|
|Supplies made to Composition Taxable Persons **|
|Supplies made to UIN holders ***|
Analysis of the above requirements
*Inter-state B2C supplies as the SGST portion of IGST will go to the consumption state
**AS the composition taxable person can not avail ITC on purchase, in order to track those recipient the above requirement is required.
***Certain special entities like consulate or embassy of foreign countries, the above details are required to track the refund claim by those entities on purchases.
4. Eligible ITC
|Details||Integrated Tax||Central Tax||State/UT Tax||Cess|
|(A) ITC Available (whether in full or part)|
|(1) Import of goods|
|(2) Import of services|
|(3) Inward supplies liable to reverse charge (other than 1 & 2 above) *|
|(4) Inward supplies from ISD|
|(5) All other ITC|
|(B) ITC Reversed|
|(1) As per rules 42 & 43 of CGST Rules **|
|(C) Net ITC Available (A) – (B)|
|(D) Ineligible ITC|
|(1) As per section 17(5) ***|
Analysis of above requirements
* Inward supplies covered under section 9 (3) [specified supplies] and section 9 (4) [from unregistered suppliers]
** Inputs, input services and capital goods used partly for business and partly for other purpose; partly for effecting taxable supplies including zero rated supplies to the extent of effecting exempted supplies or used for other purposes.
*** Negative list of GST ITC Such as:-
Motor vehicles and other conveyances except when they are used––
The following supply of goods or services or both—
Works contract services when supplied for construction of an immovable property (other than plant and machinery) except where it is an input service for further supply of works contract service;
Goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business.
Explanation.––For the purposes of clauses (c) and (d), the expression “construction” includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property;
Goods or services or both on which tax has been paid under section 10;
Goods or services or both received by a non-resident taxable person except on goods imported by him;
Goods or services or both used for personal consumption;
Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and
Any tax paid in accordance with the provisions of sections 74, 129 and 130.
5. Values of exempt, nil-rated and non-GST inward supplies
|Nature of supplies||Inter-state supplies||Intra-state supplies|
|From a supplier under composition scheme, Exempt and Nil rated supply|
|Non GST supply|
Analysis of the above requirements
* Only value to be shown as no taxes were charged on such supplies.
** Non GST Supplies such as alcoholic liquor for human consumption and five specified petroleum product such as petrol, diesel, crude petrol, aviation turbine fuel and natural gas.
Paid through ITC
Tax paid TDS/TCS
Tax cess paid in cash
6.2 TDS/TCS Credit
|Details||Integrated Tax||Central Tax||State/UT Tax|