GSTR3B
📄 GSTR-3B Report
The GSTR-3B Report in the ERP application is a monthly GST summary return report that consolidates details of outward supplies, inward supplies liable to reverse charge, eligible input tax credit (ITC), and GST liability. It provides the complete dataset required to file Form GSTR-3B on the GST portal, ensuring compliance with statutory requirements in India.
🎯 Purpose of the Report
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To compile GST return data in GSTR-3B format for quick filing.
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To provide a consolidated summary of sales and purchases for a given tax period.
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To compute GST liability and input credit automatically from transaction data.
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To act as a compliance and verification tool before uploading to the GST portal.
📌 Key Data Sections
- Outward Supplies (Sales)
| Field | Description |
|---|---|
| Taxable Outward Supplies (B2B) | Sales to registered persons (excluding zero-rated, nil-rated, exempt). |
| Outward Supplies (B2C Large & Small) | Sales to unregistered persons, separated by intra/interstate. |
| Zero-rated Supplies | Exports and supplies to SEZ with/without payment of tax. |
| Nil-rated/Exempted/Non-GST Supplies | Non-taxable sales categories. |
- Inward Supplies (Purchases)
| Field | Description |
|---|---|
| Inward Supplies from Registered Persons (Reverse Charge) | Purchases liable under RCM. |
| Inward Supplies from Unregistered Persons (Reverse Charge) | Unregistered vendor purchases under RCM. |
| Import of Goods and Services | Imports liable for IGST. |
- Eligible ITC (Input Tax Credit)
| Field | Description |
|---|---|
| ITC on Inputs, Input Services, Capital Goods | Segregated by type of asset/service. |
| ITC on Reverse Charge Purchases | Eligible credit from RCM. |
| ITC from Import of Goods/Services | Import-based credit. |
| ITC Reversals (Rule 42 & 43) | Proportionate credit reversal for exempt supplies. |
| Net Eligible ITC | Final ITC available for offset against liability. |
- GST Liability
| Field | Description |
|---|---|
| IGST, CGST, SGST/UTGST Payable | Total payable after ITC adjustment. |
| Tax Paid in Cash | Payment made from cash ledger. |
| Tax Paid from ITC | Payment through ITC set-off. |
| Interest & Late Fee | Any additional liability for delay in filing. |
🔍 Filter & Search Options
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Filing Period (monthly/quarterly).
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State/Branch (if multi-GSTIN setup).
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Tax Type (IGST, CGST, SGST).
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Invoice Type (B2B, B2C, Export, SEZ).
📊 Insights Provided
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Month-wise tax liability trends.
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Breakdown of ITC utilization vs liability.
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RCM impact on monthly filing.
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Mismatch alerts if data does not match GSTR-1 or GSTR-2B.
📤 Export & Integration
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Export to Excel / CSV in GSTR-3B ready format.
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Direct JSON export for GST portal upload.
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Integration with GST reconciliation module to match portal data.
✅ Benefits
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Reduces errors in GSTR-3B filing by auto-calculating GST figures.
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Ensures accurate ITC claim and avoids penalties.
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Saves time with pre-filled GST return format.
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Works seamlessly with GSTR-1 and GSTR-2B reconciliation reports.
📈 Example Layout (Summary View)
| Section | Taxable Value | IGST | CGST | SGST/UTGST |
|---|---|---|---|---|
| Outward Supplies (B2B) | 5,00,000 | 45,000 | 22,500 | 22,500 |
| B2C Large | 1,50,000 | 27,000 | 0 | 0 |
| Zero Rated Supplies | 2,00,000 | 0 | 0 | 0 |
| Nil Rated / Exempt | 50,000 | 0 | 0 | 0 |
| Inward RCM | 25,000 | 4,500 | 2,250 | 2,250 |
| Total | 9,25,000 | 76,500 | 24,750 | 24,750 |