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Components of valid GST Return (GSTR-3

Para 3.03 - Business Process for GST on GST Return - Goods and Services Tax - Para 3.03 - 3.3. ): 3.3.1 The GST Monthly Return form would capture the following information: 1. Basic details of the Taxpayer i.e. Name and Address along with GSTIN 2. Period to which the Return pertains 3. Turnover Details including Gross Turnover, Export Turnover, Exempted Domestic Turnover, Nil Rated Domestic Turnover, Non GST Turnover and Net Taxable Turnover 4. Final aggregate level outward and inward supply inf .....

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nward supplies (as per details in para 3.1.1 and 3.2.2 above) 9. Details of other liabilities (i.e. Interest, Penalty, Fee, others etc.). 10. Information about ITC ledger, Cash ledger and Liability ledger (these are running electronic ledgers maintained on the dashboard of taxpayer by GSTN). These would be updated in real time on an activity in connection with these ledgers by the taxpayer. Both the ITC ledger and the cash ledger will be utilized by the taxpayer for discharging the tax liabiliti .....

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in Credit/Cash ledger. GST Law may have provision for maintaining four head wise account for CGST, SGST, IGST and Additional tax and at associated minor heads for interest, penalty, fee and others. Excess payment, if any, will be carried forward to the next return period. The taxpayer will have the option of claiming refund of excess payment through the return for which appropriate field will be provided in the return form. The return form would display all bank account numbers mentioned in the .....

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