GSTR-3B

Form GSTR-3B is an interim return form the GST dealers with regular
On this page
registration should use, to file monthly returns. From Tally.ERP 9, you can
generate GSTR-3B, export the data in the JSON format, and upload it to the Return Format View
portal to file the returns.
Summary View
In Tally.ERP 9, you can view GSTR-3B in the report format with tax computation
details. This report can be changed to the return format view Tables in GSTR-3B Format

(specified/prescribed by the department) with the click of a button.

Related topics
To view the GSTR-3B report
Resolving
Go to Gateway of Tally > Display > Statutory Reports > GST > GSTR-3B .
Incomplete/Mismatch in
Information (GSTR-3B)
Return Format View
File GSTR-3B
Click V : View Return Format . The Return Format View displays the values in
the actual Form GSTR-3B format. The values are captured under different
sections of the form.
Click F12: Configure .

Show tax types in separate columns? - Enable it to view the breakup of tax amount.

Allow tax difference up to : It is set to 0. You can change it as required to ensure the relevant transactions are
included in the returns.

o Actual Tax versus computed tax : Based on the tax difference value allowed, you can include the relevant
vouchers.
o Greater : Vouchers with actual (transaction) value greater than the computed value are included in
the returns.
o Greater or lesser : Vouchers with actual (transaction) value greater or lesser than the computed value
are included in the returns.
o Lesser : Vouchers with actual (transaction) value lesser than the computed value are included in the
returns.

Summary View
Click V : View Summary . The Summary View provides the tax computation details with the taxable value and tax
break-up for local and interstate supplies under taxable, exempt, and nil-rated categories.
The section Ineligible Supplies displays the taxable purchases of within or outside the state, which are ineligible for
claiming tax credit. Press Enter to view the Voucher Register .

Click F12: Configure and enable the option Show details of eligible credit? to view the breakup of eligible and ineligible
tax values. The party-wise view (press Alt+A ) appears as shown below:

The different sections of the report are:

Returns Summary : This section displays a snapshot of business operations in the given period.

Total number of vouchers for the period - Displays the total number of vouchers. Drill down to view the
Statistics report.

Included in returns - Displays the number of vouchers that are:

o Participating in the returns : Displays the number of vouchers that are part of the return tables. Drill down
to view the Summary of Included Vouchers .

o No direct implication in return tables : Displays the number of vouchers recorded as book entries that do
not have an impact on the GSTR-3B returns. Drill down to view the Summary of Included Vouchers .

Not relevant for returns : Displays the number of transactions that are excluded from the returns. Drill down to
view the Summary of Excluded Vouchers .

Vouchers with Incomplete/Mismatch in information (to be resolved) for the reporting period.

Drill down from any row to view the list of vouchers under the respective category. You can resolve the exceptions for
vouchers under Incomplete/Mismatch in information (to be resolved) to include them in the returns. If the computed
tax is not equal to the tax entered in the invoice, the transaction appears under Incomplete/Mismatch in information
(to be resolved) . To set the tax difference that you want to allow, to include the vouchers in the returns:

Click F12: Configure

Enter the value in the field Allow tax difference up to .

Particulars (computation details) : This section displays the taxable value and tax amount from outward supplies and
inward supplies considered in the returns. The format of this section can be changed from Summary View to Return
Format View and vice versa.

For more details on how to file GSTR-3B, click here .

Tables as per GST Format

3.1 Details of Outward Supplies and inward supplies liable to

URD Purchases
reverse charge

3.2 Of the supplies shown in 3.1 (a) above, details of inter-Sate

supplies made to unregistered persons, composition taxable Reverse Charge Inward Supplies
persons and UIN holders

4. Eligible ITC Import of Services

5. Values of exempt, nil-rated and non-GST inward supplies Input Credit to be Booked

Amount unadjusted against

5.1 Interest and Late fee Payable
supplies

Sales against advance from

previous periods

Amount unadjusted against

purchase

Purchase against advance from

previous periods

Table Name Particulars

Displays the year for which returns are filed. The calender year is
Year
captured in YYYY format.

Displays the full name of the month for which the returns are
Month
filed.

Displays the GSTIN of the dealer filing the returns as recorded in

1. GSTIN
the field GSTIN/UIN in the Company GST Details screen.

2. Legal Name of the registered Displays the company name of the dealer as recorded in the field
person Mailing name in the Company Creation screen.

3.1 Details of Outward Supplies and inward supplies liable to reverse charge
 Displays the Total Taxable value , Integrated Tax , Central Tax ,
State/UT Tax , and Cess in separate columns from sales and
sales-related transactions with or without reverse charge
applicability, recorded with:

Nature of transaction as:

(a) Outward taxable supplies (other
than zero rated, nil rated and
exempted)
o S ales Taxable
o Sales to Consumer - Taxable
o Interstate Sales Taxable
o I nterstate Sales to Embassy/UN Body Exempt
o Interstate Sales to Embassy/UN Body Nil Rated
o Interstate Sales to Embassy/UN Body Taxable
o Deemed Exports Taxable
o Intrastate Deemed Exports Taxable

Journal vouchers with:

o Nature of adjustment as Increase of Tax Liability ,

and Additional Details as On Account of Advance
Receipts
o Nature of adjustment as Decrease of Tax Liability ,
and Additional Details as:
o Sale against advance receipts
o Cancellation of Advance Receipts

Note: Total Taxable value is the sum of all taxable values

including the value of the debit and credit notes, and
advance liabilities, excluding tax.

Displays the Total Taxable value , Integrated Tax , Central Tax ,

State/UT Tax , and Cess in separate columns from sales and
sales-related transactions recorded with:

Nature of transaction as:

o Exports Taxable (with or without reverse charge)

o Exports Exempt
o Exports LUT/Bond
o Exports Nil Rated
o Sales to SEZ - Exempt
o Sales to SEZ - LUT/Bond
o Sales to SEZ - Taxable (with or without reverse
(b) Outward taxable supplies (zero charge)
rated) o Sales to SEZ - Nil Rated

Journal vouchers with:

o Nature of adjustment as Increase of Tax Liability ,

and Additional Details as Advance Receipts for
Exports/SEZ sales
o Nature of adjustment as Decrease of Tax Liability ,
and Additional Details as:
o Sale against Advance Receipts for
Exports/SEZ sales
o Cancellation of Advance Receipts for
 Exports/SEZ sales .

Note: Total Taxable value is the sum of all taxable values

including the value of the debit and credit notes, and
advance liabilities, excluding tax.

Displays the Total Taxable value , Integrated Tax , Central Tax ,

State/UT Tax , and Cess in separate columns from sales and
sales related transactions recorded with:

Nature of transaction as:

o S ales Exempt
o Sales Nil Rated
o Sales to Consumer - Exempt
o Interstate Sales Exempt
(c) Other outward supplies (Nil
o I nterstate Sales to Embassy/UN Body Exempt
rated, exempted)
o Interstate Sales to Embassy/UN Body Nil Rated
o Interstate Sales Nil Rated
o Deemed Exports Exempt
o Deemed Exports Nil Rated
o Intrastate Deemed Exports Exempt
o Intrastate Deemed Exports Nil Rated
o Sales to consumer Nil Rated

Note: Total Taxable value is the sum of all taxable values

including the value of the debit and credit notes, and
advance liabilities, excluding tax.

Displays the Total Taxable value , Integrated Tax , Central Tax ,

State/UT Tax , and Cess in separate columns for purchase or
purchase-related transactions recorded with:

Nature of transaction as:

o I mports Taxable with Type of Supply as Service

o Purchase Taxable with the option Is reverse charge
applicable? - Yes
o Purchase From Unregistered Dealer - Taxable or
Interstate Purchase From Unregistered Dealer -
Taxable , with the option Is reverse charge
applicable? - Yes

Journal vouchers with:

(d) Inward supplies (liable to
reverse charge)
o Nature of adjustment as Increase of Tax Liability &
Input Tax Credit , and Additional Details as
Purchase from Unregistered dealer if the option
Enable tax liability on reverse charge (Purchase
from unregistered dealer)? is set to Yes in the
Company GST Details screen.
o Nature of adjustment as Increase of Tax Liability ,
and Additional Details as Advances Paid under
Reverse Charge
o Nature of adjustment as Decrease of Tax Liability ,
and Additional Details as:
o Cancellation of Advance Payments under
Reverse Charge
 o Purchase against Advance Payment

Note: Total Taxable value is the sum of all taxable values

including the value of the debit and credit notes, and
advance liabilities, excluding tax.

Displays the Total Taxable value , Integrated Tax , Central Tax ,

State/UT Tax , and Cess in separate columns from journal
(e) Non-GST outward supplies
transactions recorded with masters created by setting the option
Is non-GST goods? to Yes .

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

Displays the Place of Supply , Total Taxable value , and

Amount of Integrated Tax in separate columns from sales and
sales-related transaction, along with:

The party Registration type selected in party master or

Statutory Details screen in the journal voucher, as
Unregistered , and Consumer .

Nature of transaction as Interstate Sales Taxable

Supplies made to Unregistered
Journal vouchers with:
Persons
o N ature of adjustment as Increase of Tax Liability ,
and Additional Details as On Account of Advance
Receipts
o Nature of adjustment as Decrease of Tax Liability ,
and Additional Details as:
o Cancellation of Advance Receipts
o Sales against Advance Receipts

Note: Total Taxable value is the sum of all taxable values

including the value of the debit and credit notes, and
advance liabilities, excluding tax.

Displays the Place of Supply , Total Taxable value , and

Amount of Integrated Tax in separate columns from sales and
sales-related transaction with:

The party Registration type selected in party master or

Statutory Details screen in the journal voucher, as
Composite .

The Place of supply with State other than the company's

state.

Supplies made to Composition Nature of transaction as Interstate Sales Taxable

taxable persons
Journal vouchers with:

o N ature of adjustment as Increase of Tax Liability ,

and Additional Details as On Account of Advance
Receipts
 o Nature of adjustment as Decrease of Tax Liability ,
and Additional Details as:
o Sales against Advance Receipts
o Cancellation of Advance Receipts

Note: Total Taxable value is the sum of all taxable values

including the value of the debit and credit notes, and
advance liabilities, excluding tax.

Displays the Place of Supply , Total Taxable value , and

Amount of Integrated Tax in separate columns from sales and
sales-related transaction, along with:

The Party type selected in party master or Statutory Details

screen in the journal voucher, as Embassy/UN Body .

The Place of supply with State other than the company's

state.

Nature of transaction as:

o Interstate Sales Taxable

Supplies made to UIN holders
o Interstate Sales to Embassy/UN Body Taxable

Journal vouchers with:

o N ature of adjustment as Increase of Tax Liability ,

and Additional Details as On Account of Advance
Receipts
o Nature of adjustment as Decrease of Tax Liability ,
and Additional Details as:
o Sales against Advance Receipts
o Cancellation of Advance Receipts

Note: Total Taxable value is the sum of all taxable values

including the value of the debit and credit notes, and
advance liabilities, excluding tax.

4. Eligible ITC

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

Displays the Integrated Tax , Central Tax , State/UT Tax , and

Cess in separate columns with Nature of transaction as:

Imports Taxable with

o Type of Supply as Goods .

o Nature of goods set to Capital Goods when grouped
under Fixed Assets with Type of Supply as Goods .

P urchase From SEZ - Taxable w ith Type of Supply as

Goods .

(1) Import of goods Displays only journal vouchers if recorded for the reverse charge
tax liability or input credit. Purchases will not be displayed if
journal vouchers are recorded with:
 Nature of adjustment as Increase of Input Tax Credit and
Additional Details as Import of Goods

Nature of adjustment as Increase of Tax Liability & Input

Tax Credit and Additional Details as Import of Goods

To display only purchases, exclude the journal voucher from the

Participating in return tables of GSTR-3B .

Displays the Integrated Tax , Central Tax , State/UT Tax , and

Cess in separate columns with Nature of transaction as Imports
Taxable with Type of Supply as Services .

Displays only journal vouchers if recorded for the reverse charge

tax liability or input credit. Purchases will not be displayed if
(2) Import of services journal vouchers are recorded with:

Nature of adjustment as Increase of Input Tax Credit and

Additional Details as Import of Services

Nature of adjustment as Increase of Tax Liability & Input

Tax Credit and Additional Details as Import of Services

Displays the Integrated Tax , Central Tax , State/UT Tax , and

Cess in separate columns.

Only purchases if journal vouchers are not recorded. The

purchases should have the following Nature of
transaction with the option Is reverse charge
applicable? set to Yes

o Purchase Taxable
o Purchase From Unregistered Dealer - Taxable
o I nterstate Purchase From Unregistered Dealer -
Taxable

Only journal vouchers if recorded for the reverse charge

tax liability or input credit. Purchases will not be
displayed if journal vouchers are recorded with:
(3) Inward supplies liable to reverse
o Nature of adjustment as Increase of Tax Liability
charge (other than 1 & 2 above) and Additional Details as:
o Import of Services
o Purchase Under Reverse Charge
o Purchase from Unregistered dealer if the
option Enable tax liability on reverse charge
(Purchase from unregistered dealer)? is set
to Yes in the Company GST Details screen.
o Nature of adjustment as Increase of Tax Liability &
Input Tax Credit and Additional Details as:
o Import of Services
o Purchase Under Reverse Charge
o Purchase from Unregistered dealer if the
 option Enable tax liability on reverse charge
(Purchase from unregistered dealer)? is set
to Yes in the Company GST Details screen.

To display only purchases, exclude the journal voucher from the

Participating in return tables of GSTR-3B .

Displays the Integrated Tax , Central Tax , State/UT Tax , and

Cess in separate columns from journal transactions recorded

(4) Inward supplies form ISD with:

Nature of adjustment as Increase of Input Tax Credit ,

and Additional Details as ISD Transfer .

Displays the Integrated Tax , Central Tax , State/UT Tax , and

Cess in separate columns from purchase transactions recorded
with:

Nature of transaction as:

o Purchase Taxable

(5) All other ITC o Interstate Purchase Taxable

o Purchase Deemed Exports - Taxable
o Intrastate Purchase Deemed Exports - Taxable
o Purchase From SEZ (Without Bill of Entry) -
Taxable

Nature of goods as:

o Not Applicable
o Capital Goods

(B) ITC Reversed

Displays the Integrated Tax , Central Tax , State/UT Tax , and

Cess in separate columns from journal transactions recorded
with:

Nature of adjustment as Reversal of Input Tax Credit and

Additional Details as:
(1) As per rules 42 & 43 of CGST
o Exempt and non-business supplies - Rule 42(1)(m)
Rules
o Capital credit due to exempted supplies - Rule
43(1)(h)
o On account of claiming more - Rule 42 (2)(a)

Nature of adjustment as Increase of Input Tax Credit ,

and Additional Details as Re-claim of reversal ITC -
Rule 42 (2)(b)

Displays the Integrated Tax , Central Tax , State/UT Tax , and

Cess in separate columns from journal transactions recorded
with:
 Nature of adjustment as Reversal of Input Tax Credit and
Additional Details as:

o Not Applicable
(2) Others o Non-payment to the buyer - Rule 37(2)
o ISD credit note - Rule 39(1)(j)(ii)
o Others

Nature of adjustment as Increase of Input Tax Credit ,

and Additional Details as:

o Re-claim of reversal ITC (on account of buyer

payment)
o Others

(C) Net ITC Available (A)-(B) Displays the autocalculated values.

(D) Ineligible ITC

Displays the Integrated Tax , Central Tax , State/UT Tax , and

Cess in separate columns from purchase and purchase-related
transaction with:

Nature of transaction as:

o Purchase Taxable
o Interstate Purchase Taxable
o Imports Taxable
o Purchase From SEZ - Taxable
o Purchase From Unregistered Dealer - Taxable or
Interstate Purchase From Unregistered Dealer -
Taxable when the option Enable tax liability on
(1) As per section 17(5) reverse charge (Purchase from unregistered
dealer) is set to No in the Company GST Details
screen
o Purchase Deemed Exports - Taxable
o Intrastate Purchase Deemed Exports - Taxable
o Purchase From SEZ (Without Bill of Entry) -
Taxable

The option Is ineligible for input credit? is enabled in the

relevant masters.

Journal vouchers with N ature of adjustment as Reversal

of Input Tax Credit , and Additional Details as
Ineligible Credit

(2) Others This field is left blank.

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

Displays the taxable value from all purchase and purchase-

related transactions.
 Displays value for inter-state supplies from the transactions
recorded with Nature of transaction as:

Interstate Purchase Nil Rated

Interstate Purchase Exempt

Imports Exempt

Imports Nil Rated

Purchase from SEZ - Exempt

Purchase From SEZ - LUT/Bond

Purchase From SEZ - Nil Rated

Purchase Deemed Exports - Exempt

Purchase Deemed Exports - Nil Rated

Intrastate Purchase Deemed Exports - Exempt

Intrastate Purchase Deemed Exports - Nil Rated

From a supplier under
composition scheme, exempt and Interstate Purchase From Unregistered Dealer - Services
nil rated supply
Purchase From SEZ (Without Bill of Entry) - Exempt

Purchase From SEZ (Without Bill of Entry) - Nil Rated

Displays value for intra-state supplies from the transactions

recorded with Nature of transaction as:

Purchase from Composite Dealer

Purchase Nil Rated

Purchase Exempt

Purchase from Unregistered dealer - Exempt

Interstate Purchase From Unregistered Dealer - Exempt

Purchase From Unregistered Dealer - Nil Rated

Interstate Purchase From Unregistered Dealer - Nil

Rated

Purchase From Unregistered Dealer - Taxable (when the

option Enable tax liability on reverse charge (Purchase
from unregistered dealer) is set to No in the Company
GST Details screen).

Displays invoice value from a transaction recorded with ledgers

or items created by setting the option Is non-GST goods? to Yes .
Non GST supply The value is displayed in Inter-State supplies column if the
 supplier is from a different state and in the Intra-State supplies
column if the purchases are made from a local supplier.

5.1 Interest and Late Fees Payable

Displays the value of the journal voucher recorded with Nature

Interest of adjustment as Increase of Tax Liability , and Additional
Details as Interest .

Displays the value of the journal voucher recorded with Nature

Late Fees of adjustment as Increase of Tax Liability , and Additional
Details as Late Fees .

6.1 Payment of tax This section will be left blank.

See also
Journal Vouchers in GST