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Components of valid GST Return (GSTR-3

Para 3.03 - Draft-Bills-Reports - 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 .....

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and inward supply information. These details will be auto populated from GSTR-1 and GSTR-2. 5. There will be separate tables for calculating tax amounts on outward and inward supplies based on the information contained in various tables in the GSTR- .....

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ating to outward and inward 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 elec .....

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ging the tax liabilities of the returns and others. Details in these ledgers will get auto populated from previous tax period return (irrespective of mode of filing return i.e. online / offline utility) 11. Details of ITC utilized against tax liabili .....

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from the debit entry 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 b .....

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bers mentioned in the registration, out of which one will be selected by the taxpayer to which the refund will be credited. 14. Details of other payments - Interest/Penalties/Fee/Others, etc. This will be auto populated from the Debit entry in Cash l .....

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or taxpayers dealing with inverted duty structure or similar other cases, where input tax credit is greater than output tax due on supply, the taxpayer would be eligible for refund. The return would have a field to enable the tax payer to claim the r .....

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ith GST law may provide that the refund will be processed quarterly. 16. Details of cash balance (CGST, SGST, IGST and Additional tax) in personal ledger at the end of the tax period (this will be auto populated irrespective of mode of filing return) .....

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