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How to file GSTR3B

21 July 2020

Rubber sheet worth of ₹ 345000/- was purchased from Unregistered Farmers.It was to Sold to registered dealer for ₹ 350000/- and 2.50% of CGST & SGST were collected ₹ 8750/- each.In which column of GSTR3B should Sales and Purchases recorded.What is the total tax liability to be Paid by cash.Does the reverse tax apply here?

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Ravi SADhiyan (Practice) (4510 Points)
Replied 21 July 2020

Originally posted by : subhagan sreerangam
	Rubber sheet worth of ₹ 345000/- was purchased from Unregistered Farmers.It was to Sold to registered dealer for ₹ 350000/- and 2.50% of CGST & SGST were collected ₹ 8750/- each.In which column of GSTR3B should Sales and Purchases recorded.What is the total tax liability to be Paid by cash.Does the reverse tax apply here?

No Reverse Charge Applicable.

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Ravi SADhiyan (Practice) (4510 Points)
Replied 21 July 2020

Originally posted by : subhagan sreerangam
	Rubber sheet worth of ₹ 345000/- was purchased from Unregistered Farmers.It was to Sold to registered dealer for ₹ 350000/- and 2.50% of CGST & SGST were collected ₹ 8750/- each.In which column of GSTR3B should Sales and Purchases recorded.What is the total tax liability to be Paid by cash.Does the reverse tax apply here?

No Reverse Charge Applicable.

annu Goyal (1102 Points)
Replied 21 July 2020

In Gstr3b you have to put only sale value will be 350000/- in column 3.1(a) and there respective taxes in there column
As on purchase from unregistered person reverse charge is till suspended by Govt.
soo Total tax liablity is 17500/- (8750/- each)

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 21 July 2020

There is no reverse charge liability on your purchase
You required to disclose your sale in column 3.1(a) outward taxable supplies ( other than zero rated, Nil rated and exempted) columns in GSTR 3B along with taxes and pay taxes accordingly.

You are also to disclose your sale invoice vise in B2B column is GSTR 1 return.

subhagan sreerangam (7054 Points)
Replied 21 July 2020

Untill then the reverse charge is suspended?. Collected Tax ₹ 250/- paid by cash respectively CGST& SGST and Reverse Charge ₹ 8500/- paid by cash respectively CGST& SGST.Total Tax paid by cash ₹ 250 + ₹ 8500 = ₹ 8750/- respectively CGST & SGST.Aa there is any irreqularities in this case