GSTR-3B Report

GSTR-3B Report

GSTR-3B is a simple summary return that all normal taxpayers must file monthly for nine months. In this form, taxpayers summarize and report the total values of purchase and sales without the need to list invoice details ACCOXI is the most modern accounting software that provides easy and deliberate results for accounting. It provides the module of Reports and it consists of various heads of reports like Payables, Receivables, Accounts, Purchase, sales etc. GSTR-3B Report is available in GST Reports head. ACCOXI provides the monthly GSTR-3B filed report and it gives the data of all GSTR-3B returns of any particular GSTIN. Users can get real-time status updates of GSTR-3B returns and can use the same for comparison with the books of accounts, and the preparation of the annual return. When the user opens the ACCOXI account, the Reports module will appear on the bottom left side of the modules. Click on the Reports module, it opens to various financial reports of the Organization. There are various heads of reports like Payables, Receivables, Accounts, GST Reports, Customer payments, Supplier payments, purchase, sales etc.

GSTR3B (1)

Click on the GST Report head and select the option GSTR-3B. By clicking on the GSTR-3B option, summary details will popup on the screen. 

GSTR3B

GSTR-3B

GSTR-3B report helps the user get the filing status of GSTR-3B during a month. The invoice level or summary level information of the filed data is made available for the user’s study.

GSTR3B..

           Fields

                                    Description

Customize Report

Customize report enable the user to filter the details. By clicking on the customize report, user can filter the report by a particular date of month.

User can filter the details by using the option Date in the customize menu. By clicking the As on date option, need to select a month with date and then the GSTR-3B details will appear based on the date entered.

By clicking on Run Report, user get the customize report based on data entered.

 

       

Print

If the user wants to take the print out of the report, it can be done by using the menu Print on the top right side of the page. When the user clicks on the print menu, it opens to Report page and it contains the details regarding the print.                          

User needs to export the data to Excel format and can set the page range, page height, width and can enter the required number of copies here. By clicking on the Print button, user gets the print out of GSTR-3B report.                       

There are different tables and sections included in GSTR-3B. Following are the format of GSTR-3B. 

1.GSTINIt shows the GST number of the registered person.

2.Legal Name of the Registered Person- It shows the Legal name of the registered person.

 

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

DETAILS OF OUTWARD SUPPLIES

Details of Outward supplies and Inward supplies are further broken down in to the following. For each of these provides Total taxable value and further break up into IGST, CGST, SGST/UTGST and CESS if any.

A.Outward taxable supplies (Other than zero rated, exempted or Nil rated);-

It does not include supplies which are zero-rated, or have a nil rate of tax or are exempt from GST. These are provided separately, includes only those supplies on which GST has been charged.

B.Outward taxable supplies (zero rated) –

 It includes only those supplies on which GST rate is zero. Zero-rated supplies are exports or supplies made to SEZ.

C.Other Outward supplies (nil rated, exempted);-

Other outward supplies include supplies which are exempt from GST or nil rated. Nil rated supplies are those for which the GST rate is nil and exempted supplies are those which have been exempt from GST.

D.Inward Supplies (liable to reverse charge);-

It includes details of purchase made from unregistered dealers on which reverse charge apply. In such cases user have to prepare an invoice and can pay the applicable GST rate of tax.

E.Non GST outward supplies;-

Non GST outward supplies contains details of any supplies made, kept wholly out of GST.

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

INTER STATE SUPPLIES MADE

Under this head further break up of outward taxable supplies provided and they are,

  • Composition taxable persons
  • Unregistered dealers
  • UIN holders

4.Eligible ITC

This is the detail required for input tax credit. It provide separately for IGST, CGST, SGST, UTGST and CESS. Only total values are to be reported and invoice level information is not required.

ELIGIBLE ITC

A.ITC Available (Whether in full or part);-

This information be broken down in to ITC on,

  1. Import of goods
  2. Import of service
  3. Inward supplies liable to reverse charge (other than 1 & 2 above)
  4. Inward supplies from ISD (Input Service Distributor)
  5. All other ITC.

B.ITC Reversed

  1. As per rules 42 & 43 of CGST Rules;-

These rules require that input credit reversed for goods and services, where they have been used partly for business and partly for other purposes, to the extent not used for business. Similarly, input credit reversal is also required where supplies include taxable, exempt and nil rated supplies. In the same manner, input credit related to capital goods used for business and other purposes, for taxable, exempt, nil rated supplies also be reversed to the extent not used for business.

  1. Others;-

Any other Input Tax Credit which has been reversed in the books.

C.Net ITC available (A) – (B) - Net of Available - Reversed ITC

D.Ineligible ITC

1)    As per Section 17(5) – Report credit which is ineligible according to Section 17(5).

(2)    Others - Any other ineligible ITC.

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

Here it report any purchases made of goods or services, which are from a composition dealer, are exempt, nil rated or not covered by GST at all. This information be broken down into inter-state and intra-state and it displays the details of nature of supplies.

Non Gst Inward Supplies

5.1 Interest and Late fee payable

It shows the details of interest and late fee payable separately for IGST, CGST, SGST, UTGST and CESS.

 

 

Menus Available in Print View

When the user clicks on the print menu, it opens to Report page. It shows GSTR-3B report view and it consists of various menus.     

Print View..

        Fields

                                   Description

Refresh

If the latest data is not displayed, click on the refresh icon on the top left corner of the page to fetch the new data.

 

                          

 

Pagination Control

It controls the page navigation. User can select the page by using the page control keys or can enter the page number in the given box. After enter the page number, it will open to the screen.

 

 

            

Page Setup

This menu helps the user to set the page size, page orientation and margin size.

        By clicking on the Page Setup icon, a new tab will appear and user can select the page size, orientation and margin size with the tab.

                 

 

Switch to Interactive Layout

It helps the user to change the page to Interactive Layout. By clicking on the icon, it will change to ian nteractive layout.

        

Zoom

User can use the zoom option to select the required zoom size for print. By clicking on the select option, available zoom size will appear and can select required size.

                           

Print

By clicking on the Print button, user gets the print out of the report.

 

                                

 

Export

Export menu enable the user to export the report to PDF format and can save in the system.

                                 

                  

When the user click on the Export menu, a new tab will appear for save the file. Then user can select the location to save the file, can set a name and click on save button to save the file as PDF format.            

                                                                                                       

 

Exit

Exit menu is for exit from the Print report page and it redirects to previous page.

                                   

 

Frequently Asked Questions?

01What is the content of GSTR 3B report in Accoxi?

The GSTR-3B is a simple summary return that all normal taxpayers must file monthly for the nine month period. On this form, tax payers summarize and report the total values of purchase and sales without invoice wise details.

02How to take print of the GSTR3B report with complete list of items?

  • Click on the Reports module.
  • Select the report GSTR3B report under GST report head.
  • At the right hand side of the report, there is a Print button.
  • Click on the Print button and it opens the print view form.
  • You can set the page range, page height, width and can enter the required number of copies here.
  • Click on the Print button to get the printout of the GSTR3B report with complete list of items.

03How can I export the data in to Excel format?

  • Click on the Reports module.
  • Select the report GSTR3B report under GST report head.
  • At the right hand side of the report, there is a Print button.
  • Click on the Print button and it opens the print view form.
  • Click on the Export button at the bottom right side of the page.
  • New window will appear for to save the file. You can select the location to save the file.
  • Click on save button to save the data in Excel format.

04How can I check the NET ITC available value?

  • Click on the Reports module.
  • Select the report GSTR3B report under GST report head.
  • Then GSTR3B report opens and in the eligible ITC section => section “C” represents the NET ITC available.

05Is there any option to filter the GSTR3B report?

Yes. You can filter the GSTR3B report by using the option Customize Report. It can be done by following steps;  

  • Click on the Reports module.
  • Select the report GSTR3B report under GST report head.
  • Click on the Customize Report menu.
  • By clicking on the customize report, you can filter the report by “as on date”
  • Click on Run Report to get the customized data.