System Generated FORM GSTR-3B

For Information and Guidance Purposes Only

Form GSTR-3B
System generated summary
[This summary has been generated based on your FORM GSTR-1, GSTR-1A, GSTR-2B (auto-drafted ITC statement) and GSTR-3B (Previous period). These

ed
values auto-populated below may be used to fill in relevant tables in FORM GSTR-3B. This summary is generated for information and guidance purposes only.
Please enter correct values, after due verification.]

Financial year 2024-25

Tax period Oct-Dec

rat
1 GSTIN 09CRCPP8214Q1Z2
2 (a) Legal name of the registered person Abhinav Pandey

(b) Trade name, if any Vinomla Engineers

(c) GSTR-1 filing date 11/01/2025

(d) GSTR-1A filing date

(e) GSTR-2B generation date
(f) GSTR-3B summary generation date 11/01/2025

Taxpayers may use this data to file their FORM GSTR-3B

ne
Section I: Auto-populated details of Table 3.1, 3.1.1, 3.2, 4 and 5.1 of FORM GSTR-3B

A. Table 3.1 of FORM GSTR-3B : Details of Outward supplies and inward supplies liable to reverse charge
(Amount in ₹ for all tables)
Ge
Nature of supplies Total taxable value Integrated tax Central tax State/UT tax Cess
(a) Outward taxable 70,390.00 0.00 6,335.10 6,335.10 0.00
supplies (other than
zero rated, nil rated
and exempted)
(b) Outward taxable 0.00 0.00 0.00
supplies (zero rated)
(c) Other outward 0.00
supplies (Nil rated,
exempted)
(d) Inward supplies Not Generated Not Generated Not Generated Not Generated Not Generated
m

(liable to reverse
charge)
(e) Non-GST outward 0.00
supplies

B. Table 3.1.1 of FORM GSTR-3B : Details of supplies notified under section 9(5) of the CGST Act, 2017 and corresponding provision in IGST/
UTGST/SGST Acts
ste

Description Total taxable value Integrated tax Central Tax State/UT Tax Cess
(i) Taxable 0.00 0.00 0.00 0.00 0.00
supplies on which
electronic
commerce
operator pays tax
u/s 9(5) [to be
furnished by
electronic
commerce
Sy

operator]
(ii) Taxable
supplies made by
registered person
through electronic
commerce
operator, on which
electronic

[1]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Description Total taxable value Integrated tax Central Tax State/UT Tax Cess
commerce 0.00
operator is
required to pay
tax u/s 9(5) [to be

ed
furnished by
registered person
making supplies
through electronic
commerce
operator]

C. Table 3.2 of FORM GSTR-3B : Of the supplies shown in 3.1(a) above, details of inter-state supplies made to unregistered persons,
composition taxable persons and UIN holders

rat
Nature of supplies Place of supply (State/UT) Total taxable value Amount of Integrated tax
Supplies made to Unregistered persons Not filed 0.00 0.00
Supplies made to Composition taxable persons Not filed 0.00 0.00
Supplies made to UIN holders Not filed 0.00 0.00

D. Table 4 of FORM GSTR-3B : Eligible ITC

Details Integrated tax Central tax State/UT tax Cess

ne
(A) ITC Available (whether in full or part)
(1) Import of goods Not Generated Not Generated
(2) Import of services
(3) Inward supplies liable to reverse charge Not Generated Not Generated Not Generated Not Generated
(other than 1 & 2 above)
(4) Inward supplies from ISD Not Generated Not Generated Not Generated Not Generated
(5) All other ITC Not Generated Not Generated Not Generated Not Generated
Ge
(B) ITC Reversed
(1) As per rules 38,42 & 43 of CGST Rules
and section 17(5)
(2) Others Not Generated Not Generated Not Generated Not Generated
(C) Net ITC Available (A)-(B)
(D) Other Details
(1) ITC reclaimed which was reversed
under Table 4(B)(2) in earlier tax period
(2) Ineligible ITC under section 16(4) &
m

ITC restricted due to PoS rules

E. Table 5.1 of FORM GSTR-3B : Interest

Description Integrated tax Central tax State/UT tax Cess

Interest Not Available Not Available Not Available Not Available
ste

Section II : Detailed breakup of values in Table 3.1 , 3.1.1 and 3.2 of FORM GSTR-3B
Taxpayers may use this data for reconciliation of details auto-populated in Section I above and values filed by them in their FORM GSTR-1, IFF, GSTR-1A
or reflected in FORM GSTR-2B

A. Break up of Table 3.1 (a) of GSTR-3B [TOP]

Table in GSTR-1/1A/IFF/IMS Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
4A Taxable outward supplies IFF - October 0.00 0.00 0.00 0.00 0.00
made to registered
IFF - November 0.00 0.00 0.00 0.00 0.00
persons (other than zero
Sy

rated supplies) GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00

GSTR-1A
Quarterly
4B Outward supplies made to IFF - October 0.00
registered persons
IFF - November 0.00
attracting tax on reverse
charge GSTR-1 Quarterly 0.00
GSTR-1A
Quarterly

[2]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-1/1A/IFF/IMS Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
5 Taxable outward inter‑state GSTR-1 Quarterly 0.00 0.00 0.00
supplies made to
GSTR-1A
un‑registered persons
Quarterly
(where invoice value is

ed
more than Rs. 1 lakh)
6C Deemed exports IFF - October 0.00 0.00 0.00 0.00 0.00
IFF - November 0.00 0.00 0.00 0.00 0.00
GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
GSTR-1A
Quarterly
7A Taxable outward intra‑state GSTR-1 Quarterly 70,390.00 6,335.10 6,335.10 0.00
supplies made to
GSTR-1A

rat
un‑registered persons
Quarterly
7B Taxable outward inter‑state GSTR-1 Quarterly 0.00 0.00 0.00
supplies made to
GSTR-1A
un‑registered persons
Quarterly
(where invoice value is
upto Rs. 1 lakh)
9A Amendments made to IFF - October 0.00 0.00 0.00 0.00 0.00
invoices declared in
IFF - November 0.00 0.00 0.00 0.00 0.00
previous tax periods in

ne
Tables-4, 5 and 6C GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
GSTR-1A
Quarterly
9B Credit⁄Debit Notes IFF - October 0.00 0.00 0.00 0.00 0.00
pertaining to invoices
IFF - November 0.00 0.00 0.00 0.00 0.00
declared in Tables-4, 5, 6C
and 15 GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
GSTR-1A
Quarterly
Ge
9C Amendments to IFF - October 0.00 0.00 0.00 0.00 0.00
Credit⁄Debit Notes
IFF - November 0.00 0.00 0.00 0.00 0.00
pertaining to invoices
declared in Tables-4, 5, 6C GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
and 15
GSTR-1A
Quarterly
10A Amendment to taxable GSTR-1 Quarterly 0.00 0.00 0.00 0.00
outward intra‑state
GSTR-1A
supplies made to
Quarterly
un‑registered persons
declared in Table-7 in
previous tax periods
m

10B Amendment to taxable GSTR-1 Quarterly 0.00 0.00 0.00

outward inter‑state
GSTR-1A
supplies made to
Quarterly
un‑registered persons
declared in Table-7 in
previous tax periods
11_ Advance amount received GSTR-1 Quarterly 0.00 0.00 0.00 0.00
ste

I_A1 in the tax period –

GSTR-1A
Intra‑state
Quarterly
11_ Advance amount received GSTR-1 Quarterly 0.00 0.00 0.00
I_A2 in the tax period –
GSTR-1A
Inter‑state
Quarterly
11_I Advance amount received GSTR-1 Quarterly 0.00 0.00 0.00 0.00
_B1 in earlier tax period and
GSTR-1A
adjusted against supplies
Quarterly
being shown in this tax
period – Intra‑state
Sy

11_I Advance amount received GSTR-1 Quarterly 0.00 0.00 0.00

_B2 in earlier tax period and
GSTR-1A
adjusted against supplies
Quarterly
being shown in this tax
period – Inter‑state
11_I Amendments to GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
I information regarding
GSTR-1A
advances in previous tax
Quarterly
periods

[3]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-1/1A/IFF/IMS Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
IMS Rejected Credit Notes GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
-CN (Credit notes issued in
GSTR-1A
previous GSTR-1/1A/ IFF
Quarterly
but rejected by the

ed
recipient including ECO
9(5) CNs)
IMS Rejected Amendment of GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
- Credit Notes (Credit notes
GSTR-1A
CN( amended in previous
Quarterly
A) GSTR-1/1A/ IFF but
rejected by the recipient
including ECO 9(5) CNs)
IMS Rejected Downward GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00

rat
-Inv/ Amendment of Invoice/
GSTR-1A
DN( Debit note (Invoice/ Debit
Quarterly
A) Note downward amended
in previous GSTR-1/1A/ IFF
but rejected by the
recipient)
SubTotal GSTR-1 Quarterly 70,390.00 0.00 6,335.10 6,335.10 0.00
GSTR-1A
Quarterly
Total 70,390.00 0.00 6,335.10 6,335.10 0.00

ne
B. Break up of Table 3.1 (b) of GSTR-3B [TOP]

Table in GSTR-1/1A/IFF/IMS Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
6A Exports GSTR-1 Quarterly 0.00 0.00 0.00
GSTR-1A
Quarterly
6B Supplies made to SEZ unit IFF - October 0.00 0.00 0.00
Ge
or SEZ developer
IFF - November 0.00 0.00 0.00
GSTR-1 Quarterly 0.00 0.00 0.00
GSTR-1A
Quarterly
9A Amendments made to IFF - October 0.00 0.00 0.00
invoices declared in
IFF - November 0.00 0.00 0.00
previous tax periods in
Table-6A,6B GSTR-1 Quarterly 0.00 0.00 0.00
GSTR-1A
Quarterly
9B Credit⁄Debit Notes IFF - October 0.00 0.00 0.00
m

pertaining to invoices
IFF - November 0.00 0.00 0.00
declared in Table-6A,6B
GSTR-1 Quarterly 0.00 0.00 0.00
GSTR-1A
Quarterly
9C Amendments to IFF - October 0.00 0.00 0.00
Credit⁄Debit Notes
ste

IFF - November 0.00 0.00 0.00

pertaining to invoices
declared in Table-6A,6B GSTR-1 Quarterly 0.00 0.00 0.00
GSTR-1A
Quarterly
15 Taxable supplies made to IFF - October 0.00 0.00 0.00
SEZ unit or SEZ developer
IFF - November 0.00 0.00 0.00
through ECO on which ECO
is liable to pay tax u/s 9(5) GSTR-1 Quarterly 0.00 0.00 0.00
- Registered to Registered
GSTR-1A
Quarterly
Sy

15 Taxable supplies made to IFF - October 0.00 0.00 0.00

SEZ unit or SEZ developer
IFF - November 0.00 0.00 0.00
through ECO on which ECO
is liable to pay tax u/s 9(5) GSTR-1 Quarterly 0.00 0.00 0.00
- Unregistered to
GSTR-1A
Registered
Quarterly
15A( Amendments to taxable
I) supplies made to SEZ unit
or SEZ developer through

[4]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-1/1A/IFF/IMS Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
ECO on which ECO is liable IFF - October 0.00 0.00 0.00
to pay tax u/ s 9(5) -
IFF - November 0.00 0.00 0.00
Registered to Registered
GSTR-1 Quarterly 0.00 0.00 0.00

ed
GSTR-1A
Quarterly
15A( Amendments to taxable IFF - October 0.00 0.00 0.00
I) supplies made to SEZ unit
IFF - November 0.00 0.00 0.00
or SEZ developer through
ECO on which ECO is liable GSTR-1 Quarterly 0.00 0.00 0.00
to pay tax u/ s 9(5) -
GSTR-1A
Unregistered to Registered
Quarterly
IMS Rejected Credit Notes IFF/GSTR-1 0.00 0.00 0.00

rat
-CN (Credit Notes pertaining to Quarterly
invoices declared in
GSTR-1A
Table-6A,6B rejected by the
Quarterly
recipient)
IMS Rejected Amendment of IFF/GSTR-1 0.00 0.00 0.00
- Credit Note (Amendment Quarterly
CN( of Credit Notes pertaining
GSTR-1A
A) to invoices declared in
Quarterly
Table-6A,6B rejected by the
recipient)

ne
IMS Rejected Downward IFF/GSTR-1 0.00 0.00 0.00
-Inv/ Amendment of Invoice/ Quarterly
DN( Debit note (Amendment of
GSTR-1A
A) Invoice/ Debit Notes
Quarterly
pertaining to invoices
declared in Table-6A,6B
rejected by the recipient)
IMS Rejected Downward IFF/GSTR-1 0.00 0.00 0.00
- Amendment of Invoice Quarterly
Ge
Inv( (Invoice downward
GSTR-1A
A)- amended in previous
Quarterly
ECO GSTR-1/1A but rejected by
A the recipient) - Registered
to Registered –Zero rated
IMS Rejected Downward IFF/GSTR-1 0.00 0.00 0.00
- Amendment of Invoice Quarterly
Inv( (Invoice downward
GSTR-1A
A)- amended in previous
Quarterly
ECO GSTR-1/1A but rejected by
A the recipient) -
Unregistered to Registered
–Zero rated
m

SubTotal GSTR-1 Quarterly 0.00 0.00 0.00

GSTR-1A
Quarterly
Total 0.00 0.00 0.00

C. Break up of Table 3.1 (c) of GSTR-3B [TOP]

ste

Table in GSTR-1/IFF/1A Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
8 Nil rated and exempted GSTR-1 Quarterly 0.00
supplies (columns 2 and 3)
GSTR-1A
Quarterly

D. Break up of Table 3.1 (d) of GSTR-3B [TOP]

Table in GSTR-2B Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
3_Part ITC Available - Inward
A_ III Supplies liable for
Sy

reverse charge - (A)

4_Part ITC not available - Inward
A_ III Supplies liable for
reverse charge - (B)
3_Part ITC Available - B2B –
B_I Credit Notes (including
amendment) (Reverse
Charge) - (C)

[5]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-2B Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
Inward supplies (liable to
reverse charge) (D) = (A)
+ (B) – (C)

ed
E. Break up of Table 3.1 (e) of GSTR-3B [TOP]

Table in GSTR-1/IFF/1A Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
8 Non- GST outward supplies GSTR-1 Quarterly 0.00
(column 4)
GSTR-1A
Quarterly

F. Break up of Table 3.1.1 (i) of GSTR-3B [TOP]

rat
Table in GSTR-1/1A/IFF/IMS Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
15 Taxable supplies made IFF - October 0.00 0.00 0.00 0.00 0.00
through ECO on which ECO
IFF - November 0.00 0.00 0.00 0.00 0.00
is liable to pay tax u/s 9(5) -
Registered to Registered GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
GSTR-1A Quarterly
15b Taxable supplies made IFF - October 0.00 0.00 0.00 0.00 0.00
2c through ECO on which ECO
IFF - November 0.00 0.00 0.00 0.00 0.00
is liable to pay tax u/s 9(5) -
Registered to Unregistered GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00

ne
GSTR-1A Quarterly
Taxable supplies made IFF - October 0.00 0.00 0.00 0.00 0.00
through ECO on which ECO
IFF - November 0.00 0.00 0.00 0.00 0.00
is liable to pay tax u/s 9(5) -
Unregistered to Registered GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
GSTR-1A Quarterly
15u Taxable supplies made IFF - October 0.00 0.00 0.00 0.00 0.00
rp2 through ECO on which ECO
Ge
IFF - November 0.00 0.00 0.00 0.00 0.00
c is liable to pay tax u/s 9(5) -
Unregistered to GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
Unregistered
GSTR-1A Quarterly
15A( Amendments to taxable IFF - October 0.00 0.00 0.00 0.00 0.00
I) supplies made through
IFF - November 0.00 0.00 0.00 0.00 0.00
ECO on which ECO is liable
to pay tax u/ s 9(5) - GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
Registered to Registered
GSTR-1A Quarterly
15A( Amendments to taxable IFF - October 0.00 0.00 0.00 0.00 0.00
I) supplies made through
IFF - November 0.00 0.00 0.00 0.00 0.00
ECO on which ECO is liable
m

to pay tax u/ s 9(5) - GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
Unregistered to Registered
GSTR-1A Quarterly
15A( Amendments to taxable IFF - October 0.00 0.00 0.00 0.00 0.00
II) supplies made through
IFF - November 0.00 0.00 0.00 0.00 0.00
ECO on which ECO is liable
to pay tax u/ s 9(5) - GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
Registered to Unregistered
GSTR-1A Quarterly
ste

15A( Amendments to taxable IFF - October 0.00 0.00 0.00 0.00 0.00
II) supplies made through
IFF - November 0.00 0.00 0.00 0.00 0.00
ECO on which ECO is liable
to pay tax u/ s 9(5) - GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
Unregistered to
GSTR-1A Quarterly
Unregistered
IMS Rejected Downward GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
- Amendment of Invoice
GSTR-1A Quarterly
Inv( (Invoice downward
A) amended in previous
GSTR-1/1A but rejected by
Sy

the recipient) - Registered

to Registered
IMS Rejected Downward GSTR-1 Quarterly 0.00 0.00 0.00 0.00 0.00
- Amendment of Invoice
GSTR-1A Quarterly
Inv( (Invoice downward
A) amended in previous
GSTR-1/1A but rejected by
the recipient) - Unregistered
to Registered

[6]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-1/1A/IFF/IMS Tax period Total taxable value Integrated tax Central tax State/UT tax Cess
Sub Total GSTR-1 Quarterly
GSTR-1A Quarterly
Total 0.00 0.00 0.00 0.00 0.00

ed
G. Break up of Table 3.1.1 (ii) of GSTR-3B [TOP]

Table in GSTR-1/1A Form Total taxable value Integrated tax Central Tax State/UT Tax Cess
14(b Supplies made through GSTR-1 Quarterly 0.00
) ECO - Liable to pay tax u/s
GSTR-1A Quarterly
9(5)
14A Amended Supplies made GSTR-1 Quarterly 0.00

rat
(b) through ECO - Liable to pay
GSTR-1A Quarterly
tax u/s 9(5)
Sub Total GSTR-1 Quarterly 0.00
GSTR-1A Quarterly 0.00
Total 0.00

H. Break up of Table 3.2 (Supplies made to Unregistered persons) [TOP]

ne
Table in GSTR-1/IFF/1A Tax period Place of supply (State/UT) Total taxable value Amount of Integrated tax
5 Taxable outward inter‑state GSTR-1 Quarterly 0.00 0.00
supplies made to un‑registered
GSTR-1A Quarterly
persons (where invoice value
is more than Rs. 1 lakh)
7B Taxable outward inter‑state GSTR-1 Quarterly 0.00 0.00
supplies made to un‑registered
GSTR-1A Quarterly
persons (where invoice value
Ge
is upto Rs. 1 lakh)
9A Amendments made to GSTR-1 Quarterly 0.00 0.00
invoices declared in previous
GSTR-1A Quarterly
tax periods in Table-5
9B Credit⁄Debit Notes pertaining GSTR-1 Quarterly 0.00 0.00
to invoices declared in Table-5
GSTR-1A Quarterly
9C Amendments to Credit⁄Debit GSTR-1 Quarterly 0.00 0.00
Notes pertaining to
GSTR-1A Quarterly
Credit⁄Debit notes declared in
Table-9B
10B Amendment to taxable GSTR-1 Quarterly 0.00 0.00
m

outward inter‑state supplies

GSTR-1A Quarterly
made to un‑registered persons
declared in Table-7 in previous
tax periods
11_I Advance amount received in GSTR-1 Quarterly 0.00 0.00
_A2 the tax period - Inter‑state
GSTR-1A Quarterly
11_I Advance amount received in GSTR-1 Quarterly 0.00 0.00
ste

_B2 earlier tax period and adjusted

GSTR-1A Quarterly
against supplies being shown
in this tax period - Inter‑state
11_II Amendments to information GSTR-1 Quarterly 0.00 0.00
regarding advances in
GSTR-1A Quarterly
previous tax periods and
amendments to information
regarding adjustment against
supplies
15 Taxable supplies made GSTR-1 Quarterly 0.00 0.00
through ECO on which ECO is
GSTR-1A Quarterly
Sy

liable to pay tax u/ s 9(5) -

Registered to Unregistered
15 Taxable supplies made GSTR-1 Quarterly 0.00 0.00
through ECO on which ECO is
GSTR-1A Quarterly
liable to pay tax u/ s 9(5) -
Unregistered to Unregistered
15A(I Amendments to taxable
I) supplies made through ECO on
which ECO is liable to pay tax

[7]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-1/IFF/1A Tax period Place of supply (State/UT) Total taxable value Amount of Integrated tax
u/ s 9(5) - Registered to GSTR-1 Quarterly 0.00 0.00
Unregistered
GSTR-1A Quarterly
15A(I Amendments to taxable GSTR-1 Quarterly 0.00 0.00

ed
I) supplies made through ECO on
GSTR-1A Quarterly
which ECO is liable to pay tax
u/ s 9(5) - Unegistered to
Unregistered

I. Break up of Table 3.2 (Supplies made to Composition taxable persons) [TOP]

Table in GSTR-1/IFF/1A Tax period Place of supply (State/UT) Total taxable value Amount of Integrated tax
4A Taxable outward supplies IFF - October 0.00 0.00
made to registered persons

rat
IFF - November 0.00 0.00
(other than zero rated
supplies) GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
9A Amendments made to IFF - October 0.00 0.00
invoices declared in previous
IFF - November 0.00 0.00
tax periods in Table-4A
GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
9B Credit⁄Debit Notes pertaining IFF - October 0.00 0.00

ne
to invoices declared in
IFF - November 0.00 0.00
Table-4A
GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
9C Amendments to Credit⁄Debit IFF - October 0.00 0.00
Notes pertaining to invoices
IFF - November 0.00 0.00
declared in Table-9B
GSTR-1 Quarterly 0.00 0.00
Ge
GSTR-1A Quarterly
15 Taxable supplies made IFF - October 0.00 0.00
through ECO on which ECO is
IFF - November 0.00 0.00
liable to pay tax u/ s 9(5) -
Registered to Registered GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
15 Taxable supplies made IFF - October 0.00 0.00
through ECO on which ECO is
IFF - November 0.00 0.00
liable to pay tax u/ s 9(5) -
Unregistered to Registered GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
m

15A( Amendments to taxable IFF - October 0.00 0.00

I) supplies made through ECO on
IFF - November 0.00 0.00
which ECO is liable to pay tax
u/ s 9(5) - Registered to GSTR-1 Quarterly 0.00 0.00
Registered
GSTR-1A Quarterly
15A( Amendments to taxable IFF - October 0.00 0.00
I) supplies made through ECO on
IFF - November 0.00 0.00
ste

which ECO is liable to pay tax

u/ s 9(5) - Unregistered to GSTR-1 Quarterly 0.00 0.00
Registered
GSTR-1A Quarterly

J. Break up of Table 3.2 (Supplies made to UIN holders) [TOP]

Table in GSTR-1/IFF/1A Tax period Place of supply (State/UT) Total taxable value Amount of Integrated tax
4A Taxable outward supplies IFF - October 0.00 0.00
made to registered persons
IFF - November 0.00 0.00
(other than zero rated
supplies) GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
Sy

9A Amendments made to IFF - October 0.00 0.00

invoices declared in previous
IFF - November 0.00 0.00
tax periods in Table-4A
GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
9B Credit⁄Debit Notes pertaining IFF - October 0.00 0.00
to invoices declared in
IFF - November 0.00 0.00
Table-4A

[8]
 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-1/IFF/1A Tax period Place of supply (State/UT) Total taxable value Amount of Integrated tax
GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
9C Amendments to Credit⁄Debit IFF - October 0.00 0.00

ed
Notes pertaining to invoices
IFF - November 0.00 0.00
declared in Table-9B
GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
15 Taxable supplies made IFF - October 0.00 0.00
through ECO on which ECO is
IFF - November 0.00 0.00
liable to pay tax u/ s 9(5) -
Registered to Registered GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly

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15 Taxable supplies made IFF - October 0.00 0.00
through ECO on which ECO is
IFF - November 0.00 0.00
liable to pay tax u/ s 9(5) -
Unregistered to Registered GSTR-1 Quarterly 0.00 0.00
GSTR-1A Quarterly
15A( Amendments to taxable IFF - October 0.00 0.00
I) supplies made through ECO on
IFF - November 0.00 0.00
which ECO is liable to pay tax
u/ s 9(5) - Registered to GSTR-1 Quarterly 0.00 0.00
Registered

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GSTR-1A Quarterly
15A( Amendments to taxable IFF - October 0.00 0.00
I) supplies made through ECO on
IFF - November 0.00 0.00
which ECO is liable to pay tax
u/ s 9(5) - Unregistered to GSTR-1 Quarterly 0.00 0.00
Registered
GSTR-1A Quarterly
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Section III : Detailed breakup of values in Table 4 of FORM GSTR-3B
Taxpayers may use this data for reconciliation of details auto-populated in Section I above and values reflected in their FORM GSTR-2B

A. Break up of Table 4A(1) (ITC Available - Import of goods) [TOP]

Table in GSTR-2B Integrated tax Central tax State/UT tax Cess

3_Part A_IV ITC Available - Import of Goods

B. Break up of Table 4A(3) (ITC Available - Inward supplies liable to reverse charge (other than 1 & 2 above)) [TOP]

Table in GSTR-2B Integrated tax Central tax State/UT tax Cess

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3_Part A_III ITC Available - Inward Supplies liable for

reverse charge - (A)
3_Part B_I ITC Available - B2B - Credit Notes (including
amendment)(Reverse Charge) - (B)
4_Part B_I ITC Not Available - B2B - Credit Notes
(including amendment) (Reverse Charge) -
(C)
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ITC Available - Inward supplies liable to reverse charge (other Not Generated Not Generated Not Generated Not Generated
than 1 & 2 above) (D) = (A) – (B) – (C)

C. Break up of Table 4A(4) (ITC Available - Inward Supplies from ISD) [TOP]

Table in GSTR-2B Integrated tax Central tax State/UT tax Cess

3_Part A_II ITC Available - Inward Supplies from ISD - (A)
3_Part B_I ITC Available - ISD - Credit Notes (including
amendment) - (B)
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4_Part B_I ITC Not Available - ISD - Credit Notes

(including amendment) - (C)
ITC Available – Inward Supplies from ISD (D) = (A) – (B) – (C) Not Generated Not Generated Not Generated Not Generated

D. Break up of Table 4A(5) (ITC Available - All other ITC - Supplies from registered persons other than reverse charge) [TOP]

Table in GSTR-2B Integrated tax Central tax State/UT tax Cess

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 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

Table in GSTR-2B Integrated tax Central tax State/UT tax Cess

3_Part A_I ITC Available - All other ITC - Supplies from
registered persons other than reverse charge
- (A)
3_Part B_I ITC Available - B2B - Credit Notes (including

ed
amendment) - (B)
4_Part B_I ITC Not Available - B2B - Credit Notes
(including amendment) - (C)
ITC Available – All other ITC – Supplies from registered Not Generated Not Generated Not Generated Not Generated
persons other than reverse charge (D) = (A) - (B) - (C)

E. Break up of Table 4B(2) (ITC Reversed - Others - ITC Reversal on account of Rule 37A) [TOP]

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Table in GSTR-2B Integrated tax Central tax State/UT tax Cess
5_Part A_I ITC Reversed - ITC Reversal on account of
Rule 37A

F. Break up of Table 4D(2) (Other Details – Ineligible ITC under Section 16(4) & ITC restricted due to PoS rules) [TOP]

Table in GSTR-2B Integrated tax Central tax State/UT tax Cess

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4_Part A_I,II,III ITC Not Available

Section IV : Detailed breakup of values in Table 5.1 (Interest) of FORM GSTR-3B

Taxpayers may use this data for reconciliation of details auto-populated in Section I above and detailed break-up of liability provided in their FORM
GSTR-3B of previous period

A. Total interest liability (As per liability breakup provided in previous GSTR-3B) [TOP]
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Tax period Integrated tax Central tax State/UT tax Cess
-
Total

B. Breakup of tax liabilities paid by ITC and Cash in previous GSTR-3B

[Other than reverse charge and reverse charge, clubbed together] [TOP]

Period: Filing date:

Particulars Integrated tax Central tax State/UT tax Cess

m

Tax payable
Liability paid by credit (%)
Liability paid by cash (%)

C. Breakup of system computed interest liability - Current tax period [As per sub-section(1) of Section 50 of CGST Act, 2017]
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Interest payable only on portion of liability paid by debiting the electronic cash ledger [TOP]

Period: Due date: Filing date: No. of days: Rate of interest:

Particulars Integrated tax Central tax State/UT tax Cess
Tax payable for this period
Percentage of liability paid by cash
Liability paid by cash
Interest payable for this period
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Instructions:

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 System Generated FORM GSTR-3B
For Information and Guidance Purposes Only

1. Terms Used :
a. ITC – Input Tax Credit
b. SEZ – Special Economic Zone
c. ISD – Input Service Distributor
d. Net Value – Summation of all values in a quarter
e. IFF - Invoice Furnishing Facility

ed
f. AATO – Annual Aggregate Turnover

2. System generated summary is a summary of FORM GSTR-3B which will be generated for every registered person based on the following:
a. Details of outward supplies as filed by you in FORM GSTR-1/1A for the period,
b. Details of inward supplies liable to reverse charge and input tax credit as per your FORM GSTR-2B generated for the period,
c. Interest liability based on breakup of tax liability provided by you in FORM GSTR-3B of previous return period.

3. The summary is generated in the following manner:

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GSTR-3B table GSTR-2B table Reference
3.1(a, b, c, e), 3.1.1(i, ii) and 3.2 NA This is auto-populated from FORM GSTR-1/1A. Net liability including
amendments (Invoices + Debit Note – Credit Note) shall be reported in
Details of Outward supplies respective tables.

Detail break-up in Section II above may be referred in this respect.

3.1(d) Table 3 Part A Section III This is auto-populated from FORM GSTR-2B. Net values shall be
reported in respective table.

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Inward supplies liable to reverse Table 4 Part A Section III
charge Detail break-up in Section II above may be referred in this respect.
Table 3 Part B Section I
4A (1, 3, 4, 5) Table 3 Part A Section I, II, This is auto-populated from FORM GSTR-2B. Net ITC available including
III, IV amendments (Invoices + Debit Notes - Credit Notes) shall be reported in
ITC Available respective tables.
Table 3 Part B Section I
Negative values, if any, due to credit notes and downward amendment
Table 4 Part B Section I shall also be reported in respective tables only. Detail break-up in
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Section III above may be referred in this respect.
4D(2) Table 4 Part A Section I, II This is auto-populated from FORM GSTR-2B. ITC Not Available including
III amendments (Invoices + Debit Notes) shall be reported in this table.
Other Details - Ineligible ITC
under Section 16(4) & ITC Detail break-up in Section III above may be referred in this respect
restricted due to PoS rules
5.1 NA This is computed based on the breakup of tax liability provided in the
previous tax period.
Interest
Liability pertaining to the same return period, interest has been computed
on the amount paid by debiting the electronic cash ledger.
m

Liability pertaining to the pervious return period(s), interest has been

computed on total liability.

For quarterly taxpayers the interest is calculated after reducing the

liability to the extent of cash paid in first two months of the quarter.
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4. In case you have not filed FORM GSTR-1 for the period, system generated summary will display the respective values as ‘Not filed’.
5. Similarly, if FORM GSTR-2B is not generated for the period, system generated summary will display the respective values as ‘Not
generated’.
6. Similarly, if FORM GSTR-3B is not filed for the previous period/or is not applicable, system generated summary will display the respective
value as ‘Not Available’.
7. In case net ITC available in table 4C is in negative, then such negative value shall be considered as liability.
8. Table 5 of FORM GSTR-3B is not part of this PDF.
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