FORM GSTR-3B
[See rule 61(5)]
3.1 Details of Outward Supplies and inward supplies liable to reverse charge (other than those covered in 3.1.1)
3.1.1 Details of supplies notified under sub-section (5) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 and corresponding provisions in Integrated Goods and Services Tax/Union Territory Goods and Services Tax/State Goods and Services Tax Acts.
[to be furnished by the electronic commerce operator]
[to be furnished by the registered person making supplies through electronic commerce operator].";
3.2 Of the supplies shown in 3.1 (a) and 3.1.1(i) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders
4. Eligible ITC
5. Values of exempt, nil-rated and non-GST inward supplies
6.1 Payment of tax 4 5 6 7 8 9 10
6.2 TDS/TCS Credit
1 2 3 4
Verification (by Authorised signatory)
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed there from.
Instructions:
1) Value of Taxable Supplies = Value of invoices + value of Debit Notes - value of credit notes + value of advances received for which invoices have not been issued in the same month - value of advances adjusted against invoices
2) Details of advances as well as adjustment of same against invoices to be adjusted and not shown separately
3) Amendment in any details to be adjusted and not shown separately.
(4) An Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under subsection (5) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1 (i) above.
(5) A registered person making supplies through an Electronic Commerce Operator (ECO) shall not include in 3.1(a) above, the supplies on which the ECO is required to pay tax under sub-section (5) of section 9 of the Andhra Pradesh Goods and Services Tax Act, 2017 and shall report such supplies in 3.1.1 (ii) above