Last updated on 27 August, 2021

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GSTR 3 - Consolidated return for outward & inward supplies

GSTR 3 enables every GST registered dealer to file details of sales and purchases. In this guide, you will find the following information:

What is GSTR 3?

The GSTR-3 is a document containing the details of all transactions during the month, including purchases, sales, and interstate movement of stock for a particular month. This return is auto-generated based on the information available inside the GSTR-1 and GSTR-2 that have been filed for the same tax period. 

This return applies to all registered tax payers under the GST who have neither opted for the composition scheme nor have a Unique Identification Number (UIN). This return is also not applicable to non-resident tax payers.

When to file GSTR-3?

Prerequisites for filing GSTR-3

How to file GSTR 3?

The first section asks for the year and the month for which the GSTR-3 is filed. The following sections contain the tax details from that period and the contents of this return are generated automatically based on the information made available on other monthly GST returns that are filed before the GSTR-3 (especially GSTR-1 and GSTR-2 along with any other returns that may apply to your business)

Basic details required for filing GSTR 3

Part A - To be auto-populated from other monthly GST returns

Auto-populated details from the other monthly GST return while filing GSTR3

Outward supplies to be filed in GSTR 3

Inward supplies in which tax is payable on reverse charge method to be filed in GSTR3

 ITC of inward supplies during filing GSTR-3

Mismatch reasons to be filed in GSTR3

Total tax liability in filing GSTR 3

TCS & TDS credits in GSTR3

Interest liability in filing GSTR 3

Late fee details in GSTR 3

Part B - To be manually filled

This section has to be manually filled by you while drafting this return. To complete the data under tables 12 and 13, you need the information on your tax payment receipts.

Tax payable & paid to be filed in GSTR3

Amount (other than tax) payable & paid in GSTR 3

Refund claimed during filing GSTR 3

Debit entries in filing GSTR 3

Verification form in GSTR 3

Last but not least, before filing the GSTR-3 return, you have to sign and authenticate the return either through a digital signature certificate (DSC) or by using an Aadhar based signature verification mechanism.

Additional notes

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