GSTR 3B

GSTR 3B is the name of the return form which will be used for filing GST for the month of July and August. The GSTR 3B is a consolidated return form which will not have the transaction level information. In this form only total values for the filing period for the given fields need to be provided.

There are 6 section of the form. This article will provide section vise details on how to pull data from QuickBooks to populate the GSTR 3B form:

Section 1 - GSTIN

Enter the GSTIN of your business for which you are preparing the GSTR 3B return form.

Section 2 - Legal name of the registered person

Enter the name of the business/person under whose name the GSTIN is obtained.

Section 3.1 - Details of Outward Supplies and inward supplies liable to reverse charge

3.1 Details of Outward Supplies and Inward Supplies liable to reverse charge
Nature of Supplies Total Taxable Value Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5 6
(a) Outward taxable supplies (other than zero rated, nil rated and exempted) 2a 3a 4a 5a NC
(b) Outward taxable supplies (zero rated) 2b 3b 4b 5b NC
(c) Other outward supplies, (Nil rated, exempted) 2c 3c 4b 5b NC
(d) Inward supplies (liable to reverse charge) 2d 3d 4d 5d NC
(e) Non GST outward supplies NC NC NC NC NC
Steps to follow to populate the above section :
  1. Navigate to Reports section in QuickBooks.
  2. Search for "GSTR1 sections 4, 5, 6, 7 and 8" reports.
  3. Run the report for the period 1st August 17 to 31st August 17 and download them.
  4. The sum of the “Taxable Value” for the section 4, 5 and 7 will go in the cell 2a.
  5. The sum of the “IGST Amount” for the section 4, 5 and 7 will go in the cell 3a.
  6. The sum of the “CGST Amount” for the section 4, 5 and 7 will go in the cell 4a.
  7. The sum of the “SGST Amount” for the section 4, 5 and 7 will go in the cell 5a.
  8. The total of “Taxable Value” and “IGST Amount” in GSTR1 section 6 will go in the cells 2b and 3b. The value of cells 4b and 5b will be “0”.
  9. The total sum of the columns “Nil Rated Supplies” and “Exempted Supplies” in GSTR1 section 8 will go in cell 2c. The value of cells 3c, 4c and 5c will be “0”.
  10. Search for "General Ledger" report and open it.
  11. Click on Customize button on the top right.
  12. Click on the option "Rows/Columns" and click "Change Columns"
  13. Under “Select and reorder columns” check the column headers as: Date, Transaction Type, No., Name, Taxable Amount, Tax Amount and Currency. You can uncheck other columns for keeping the report simple.
  14. Then under “Filter” in the “Distribution Account” check the boxes for the Input IGST, Input CGST, Input SGST, Input IGST Tax RCM, Input CGST Tax RCM and Input SGST Tax RCM accounts. (Input accounts will be used to fill data in section 4 of the GSTR 3B form)
  15. For the “Report period” Choose the dates from for the month for which GSTR 3B is being prepared. For e.g. 1st August 17 to 31st August 17 and click on “Run Report” option.
  16. Export the report in excel format.
  17. The sum total of the “Taxable Amount” for all the transactions under Input IGST Tax RCM and one of (Input CGST Tax RCM or Input SGST Tax RCM) accounts will go in cell 2d. (NOTE : If you have issued self-invoice as suggested in How to handle reverse charge in QuickBooks for GST (India only), please include the taxable value of those invoices in computing value for cell 2d and deduct it from the cell 2a.)
  18. The total of the “Tax amounts” under Input IGST Tax RCM, Input CGST Tax RCM and Input SGST Tax RCM accounts will go in the cell 3d, 4d and 5d respectively. (NOTE : If you have issued self invoice as suggested in How to handle reverse charge in QuickBooks for GST (India only), please deduct the tax amounts updated in 3d, 4d & 5d from cell 3a, 4a & 5a)

Section 3.2 - Of the supplies shown in 3.1 (a) above, details of inter-State supplies made to unregistered persons, composition taxable persons and UIN holders

Section 3.2
  Place of Supply (State/UT) Total Taxable Value Amount of Integrated Tax
1 2 3 4
Supplies Made to Unregistered Persons 2a 3a 4a
Supplies Made to Composition Taxable Persons Not Captured Not Captured Not Captured
Supplies Made to UIN Holders Not Captured Not Captured Not Captured
Steps to follow to get the data for Section 3.2:
  1. Navigate to the Reports section and search and run "GSTR1 - 5. B2C Large Inter-State Invoices" & "GSTR1 - 7. B2C Other Invoices" reports. Customize the dates of the reports to show data for the month for which we are preparing GSTR 3B e.g.  1st August 17 to 31st August 17.
  2. Export the reports in excel.
  3. Getting data from GSTR1 - 7. B2C Other Invoices report which is now exported in excel:
    1. Filter the transactions in to list only the ones which has IGST Amount.
    2. Group the filtered transaction by State Code column.
    3. Sum the "IGST Amount" & "Total Taxable Value" for each state code.
  4. Getting data from GSTR1 - 5. B2C Large Inter-State Invoices report which is exported in excel:
    1. Group the transactions by POS State column.
    2. Sum the "IGST Amount" & "Taxable Value" for each POS State.
  5. Now for each POS State sum the Total Taxable Value from section 7 and Taxable Value from section 5 calculated earlier and mention it in the column 3 (Total Taxable Value) of the table above in-front of their respective state.
  6. For each state code sum the IGST amount from section 5 & 7 calculated earlier and mention it in the column 4 (Amount of Integrated Tax) of the above table in-front of their respective state.

Section 4 - Eligible ITC

Eligible ITC
Details Integrated Tax Central Tax State/UT Tax Cess
1 2 3 4 5
(A) ITC Available (whether in full or part)        
(1) Import of goods 2A1 3A1 4A1 Not Captured
(2) Import of services 2A2 3A2 4A2 Not Captured
(3) Inward supplies liable to reverse charge (other than 1 & 2 above) 2A3 3A3 4A3 Not Captured
(4) Inward supplies from ISD Not Captured Not Captured Not Captured Not Captured
(5) All other ITC 2A5 3A5 4A5 Not Captured
(B) ITC Reversed        
(1) As per rules 42 & 43 of CGST Rules 2B1 3B1 4B1 Not Captured
(2) Others 2B2 3B2 4B2 Not Captured
(C) Net ITC Available (A) – (B) 2C 3C 4C Not Captured
(D) Ineligible ITC        
(1) As per section 17(5) Not Captured Not Captured Not Captured Not Captured
(2) Others Not Captured Not Captured Not Captured Not Captured
Steps to follow to get the data for section 4:
  1. The Input accounts chosen in general ledger in section 3.1 under “Filter” in the “Distribution Account” will be used here.
  2. The content of the cell 2A1, 2A2, 2A3, 3A3 and 4A3 will have to be populated manually depending on the reverse charge paid for the tax period of July. 3A1, 3A2, 4A1 & 4A2 will always be "Zero"
  3. The total “Tax Amount” for the account Input IGST to be populated in the cell 2A5 of the above table
  4. The total “Tax Amount” for the account Input CGST to be populated in the cell 3A5 of the above table.
  5. The total “Tax Amount” for the account Input SGST to be populated in the cell 4A5 of the above table.
  6. Data in 2B1, 3B1, 4B1, 2B2, 3B2 and 4B2 cells need to be filled manually. The calculation has to be done outside QuickBooks as ITC Reversal is not handled in QuickBooks. (For the July month tax filing these fields would probably be zero).
  7. Value of cell 2C= For values in column 2 (Sum of all the heads under (A) ITC Available - Sum of all the heads under (B) ITC Reversed).
  8. Value of cell 3C and 4C can be calculated by using the formula in step 7 for their respective column.

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

Section 5 Values of exempt, nil-rated and non-GST inward supplies
Nature of Supply Inter State Supplies Intra State Supplies
1 2 3
From a supplier under composition scheme, Exempt and Nil rated supply Not Captured Not Captured
Non GST supply Not Captured Not Captured

Section 6.1 - Payment of Tax

Section 6.1 - Payment of Tax
Description Tax Payable Paid Through ITC
Integrated Tax
Paid Through ITC
Central Tax
Paid Through ITC
State/UT Tax
Paid Through ITC
Cess
Tax Paid TDS/TCS Tax/Cess Paid in Cash Interest Late Fee
1 2 3 4 5 6 7 8 9 10
Integrated Tax 2A 3A 4A 5A 6A 7A 8A NA NA
Central Tax 2B 3B 4B 5B 6B 7B 8B NA NA
State/UT Tax 2C 3C 4C 5C 6C 7C 8C NA NA
Cess Not Captured Not Captured Not Captured Not Captured Not Captured Not Captured Not Captured NA NA
Steps to follow to get the data for section 6.1:
  1. (Sum of the “Integrated Tax” for all the 5 rows in section 3.1 – Net ITC available for “Integrated Tax” in section 4) will give us the value for 2a.
  2. (Sum of the “Central Tax” for all the 5 rows in section 3.1 – Net ITC available for “Central Tax” in section 4) will give us the value for 2b.
  3. (Sum of the “State/UT Tax” for all the 5 rows in section 3.1 – Net ITC available for “State/UT Tax” in section 4) will give us the value for 2c.
  4. The rest cells i.e. 3a, 3b, 3c, 4a, 4b, 5a, 5c, 8a, 8b and 8c will have to be manually calculated and filled.

Section 6.2 - TDS/TCS Credit

This section is not applicable for the August month filing.