What are the different sections in the GSTR-3B return?

Before reviewing the sections, note that they will be visible only after you answer the seven filing-related questions. Based on your responses, the relevant sections will be displayed.

3.1 Details of outward supplies and inward supplies liable to reverse charge

This table contains the total taxable value and the corresponding tax breakup for outward supplies, categorised by the type of supply.

• (a) Outward taxable supplies (other than zero-rated, nil-rated, and exempted):
  Contains the tax breakup of sales transactions for goods and services that are not zero-rated, nil-rated, or exempt.
• (b) Outward taxable supplies (zero-rated):
  Contains the tax breakup of sales transactions for goods and services that are taxed at a zero rate.
• (c) Other outward supplies (nil-rated and exempted):
  Contains the tax breakup of sales transactions for goods and services that are nil-rated or exempt.
• (d) Inward supplies (liable to reverse charge):
  Contains the tax breakup of purchase transactions for goods and services on which you are liable to pay tax under the reverse charge mechanism.
• (e) Non-GST outward supplies:
  Contains the tax breakup of sales transactions for goods and services that do not fall under the scope of GST.

3.2 Details of inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders

While Table 3.1 shows the total taxable value and tax breakup of outward supplies, Table 3.2 provides details of inter-State supplies made to the following types of recipients:

• Unregistered persons
• Composition taxable persons
• UIN holders (for example, government bodies)

4. Eligible ITC

Table 4 contains details of Input Tax Credit (ITC), broken down by IGST, CGST, SGST/UTGST, and Cess.

(A) ITC available (whether in full or in part)

This section includes ITC available from the following sources:

• Import of goods
• Import of services
• Inward supplies liable to reverse charge
• Inward supplies received from ISD
• Other ITC

(B) ITC reversed

This section contains details of ITC reversed on goods or services used for non-business or non-taxable purposes. ITC can be claimed only on goods and services used for taxable supplies or business purposes.

(C) Net ITC

This value is calculated by subtracting the reversed ITC (B) from the available ITC (A).

(D) Ineligible ITC

This section contains ITC that is not eligible to be claimed.

5. Values of exempt, nil-rated, and non-GST inward supplies

This table contains the value of purchases made from composition dealers and purchases related to exempt, nil-rated, or non-GST supplies.

6. Payment of tax

This table contains details of the GST payable to the government. It includes the total tax payable for CGST, SGST, IGST, and Cess, along with:

• Tax paid through ITC (by offsetting eligible input tax)
• Tax paid using TDS/TCS credits
• Tax and cess paid in cash (including interest and late fees)