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GSTR-3

Last updated on 20 September, 2017

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Consolidated monthly GST return for all inward and outward supplies


What is the 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.

Dates associated with the GSTR-3

Prerequisites

Contents of the 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)

GSTR3

Part A (will be auto-populated with data from other monthly GST returns)

GSTR3

GSTR3

GSTR3

GSTR3

GSTR3

GSTR3

GSTR3

GSTR3

GSTR3

Part B

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.

GSTR3

GSTR3

GSTR3

GSTR3

GSTR3

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:

If you are using a GST compliant accounting and tax filing software (like Zoho Books, the GSTR-3 will be auto-generated based on the transactions you record within the software. You can then push, reconcile and file this return directly into the GSTN.



       
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