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Filing GSTR 3B

Seenuvasan M (32 Points)

08 August 2017

Sir Registered Person what are data require received for filing GSTR 3B?

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upasana gupta (Finance Professional) (3931 Points)
Replied 09 August 2017

Sale of goods/ providing services which are not zero rated, nil rated or exempted.
Sale of goods/ providing services which are zero rated
Sale of nil rated or exempted goods or service provided which are nil rated or exempted.
Purchase of goods or services received on which reverse charge is applicable.
Sale of products or services provided which are not covered under GST.

Following details are to be mentioned for the sale of goods or providing service to an unregistered dealer, composition taxable person and entities holding UIN like WHO, embassy etc.

Name of the place from where the goods were dispatched or from where the service was provided.
Total Taxable value* of the goods sold or the services provided.
A total of the Integrated goods and service tax (IGST) applicable on the transactions.

* Value of Taxable Supplies = Value of invoices + value of Debit Notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices