Form GSTR-3 OMITTED W.E.F. 01-10-2022
[See Rule 61(1)]
Monthly return
Part-A (To be auto populated)
(Amount in Rs. for all Tables)
4. Outward supplies
4.1 Inter-State supplies (Net Supply for the month)
4.2 Intra-State supplies (Net supply for the month)
4.3 Tax effect of amendments made in respect of outward supplies
5. Inward supplies attracting reverse charge including import of services (Net of advance adjustments)
5A. Inward supplies on which tax is payable on reverse charge basis
5B. Tax effect of amendments in respect of supplies attracting reverse charge
6. Input tax credit
ITC on inward taxable supplies, including imports and ITC received from ISD
[Net of debit notes/credit notes]
7. Addition and reduction of amount in output tax for mismatch and other reasons
8. Total tax liability
9. Credit of TDS and TCS
10. Interest liability (Interest as on ...............)
11. Late Fee
Part B
12. Tax payable and paid
13. Interest, Late Fee and any other amount (other than tax) payable and paid
14. Refund claimed from Electronic cash ledger
15. Debit entries in electronic cash/Credit ledger for tax/interest payment [to be populated after payment of tax and submissions of return]
Verification
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 therefrom.
Instructions:
2. GSTR 3 can be generated only when GSTR-1 and GSTR- 2 of the tax period have been filed.
3. Electronic liability register, electronic cash ledger and electronic credit ledger of taxpayer will be updated on generation of GSTR-3 by taxpayer.
4. Part A of GSTR-3 is auto-populated on the basis of GSTR 1, GSTR 1A and GSTR 2.
5. Part B of GSTR-3 relates to payment of tax, interest, late fee etc. by utilising credit available in electronic credit ledger and cash ledger.
6. Tax liability relating to outward supplies in Table 4 is net of invoices, debit/credit notes and advances received.
7. Table 4.1 will not include zero rated supplies made without payment of taxes.
8. Table 4.3 will not include amendments of supplies originally made under reverse charge basis.
9. Tax liability due to reverse charge on inward supplies in Table 5 is net of invoices, debit/credit notes, advances paid and adjustments made out of tax paid on advances earlier.
10. Utilization of input tax credit should be made in accordance with the provisions of section 49.
11. GSTR-3 filed without discharging complete liability will not be treated as valid return.
12. If taxpayer has filed a return which was not valid earlier and later on, he intends to discharge the remaining liability, then he has to file the Part B of GSTR-3 again.
13. Refund from cash ledger can only be claimed only when all the return related liabilities for that tax period have been discharged.
14. Refund claimed from cash ledger through Table 14 will result in a debit entry in electronic cash ledger on filing of valid GSTR 3.