GSTR-3B: Monthly Summary Return

Purpose: To provide a summary of outward supplies, inward supplies, and tax liability.

Due Date: 20th of each month.

Sections:

1. GSTIN: Goods and Services Tax Identification Number.
2. Name of the Taxpayer: Name of the registered taxpayer.
3. Month and Year: Month and year for which the return is being filed.

Part A: GSTIN Details

1. 3.1: GSTIN.
2. 3.2: Legal name.
3. 3.3: Trade name.

Part B: Outward Supplies

1. 4.1: Taxable outward supplies.
2. 4.2: Zero-rated outward supplies.
3. 4.3: Nil-rated outward supplies.
4. 4.4: Exempted outward supplies.

Part C: Inward Supplies

1. 5.1: Inward supplies from registered persons.
2. 5.2: Inward supplies from unregistered persons.
3. 5.3: Import of goods.

Part D: Tax Liability

1. 6.1: Tax payable.
2. 6.2: Tax paid.

Part E: Declaration

1. 7.1: Declaration by taxpayer.

GSTR-1: Monthly/Quarterly Detail Return

Purpose: To provide detailed information about outward supplies.

Due Date: 11th of next month (monthly) or 31st January (quarterly).

Sections:

1. GSTIN: Goods and Services Tax Identification Number.
2. Name of the Taxpayer: Name of the registered taxpayer.
3. Return Period: Month or quarter for which the return is being filed.

Part A: GSTIN Details

1. 1.1: GSTIN.
2. 1.2: Legal name.
3. 1.3: Trade name.

Part B: Outward Supplies

B2.1: B2B Supplies

1. Invoice details.
2. Recipient’s GSTIN.
3. Place of supply.

B2.2: B2C Supplies

1. Type of supply.
2. Value of supply.
3. Place of supply.

B2.3: Exports

1. Invoice details.
2. Shipping bill number.
3. Port code.

B2.4: Debit/Credit Notes

1. Debit/credit note details.
2. Original invoice details.

B2.5: Amendments

1. Amended invoice details.
2. Original invoice details.

Part C: Nil-Rated, Exempt, and Non-GST Supplies

C1: Nil-Rated Supplies

1. Supply details.
2. Value of supply.

C2: Exempt Supplies

1. Supply details.
2. Value of supply.

C3: Non-GST Supplies

1. Supply details.
2. Value of supply.

Part D: HSN Summary

1. HSN code.
2. Description of goods.
3. Quantity.
4. Value.

Part E: Documents

1. Invoice details.
2. Debit/credit note details.

Part F: Declaration

1. Declaration by taxpayer.

These returns provide detailed information about outward supplies, inward supplies, tax liability, and other relevant details.

References:

1. GST Act, 2017.
2. GST Rules, 2017.
3. CBIC notifications.

Additional Resources:

1. GST portal (gst.gov.in).
2. CBIC website (cbic.gov.in).
3. GST consulting firms.

FAQs:

1. What is GSTR-3B and GSTR-1?
2. What are the due dates for filing GSTR-3B and GSTR-1?
3. What are the sections in GSTR-3B and GSTR-1?

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