Table No. and Heading

Instructions

Table 3 Part A Section I All other ITC - Supplies

from registered persons other than reverse charge

i.

This section consists of the details of supplies (other than

those on which tax is to be paid on reverse charge basis), which

have been declared and filed by your suppliers in theirFORM

GSTR-1 and 5.

ii.

This table displays only the supplies on which input tax credit

is available.

iii. Negative

credit, if any may arise due to amendment in B2B– Invoices

and B2B – Debit notes. Such credit shall be reversed in

Table 4(B)(2) ofFORM GSTR-3B.

Table 3 Part A Section II Inward Supplies from

ISD

i.

This section consists of the details of supplies, which have been

declared and filed by an input service distributor in theirFORM

GSTR-6.

ii.

This table displays only the supplies on which ITC is available.

iii. Negative

credit, if any, may arise due to amendment in ISD Amendments –

Invoices. Such credit shall be reversed in table 4(B)(2) ofFORM

GSTR-3B.

Table 3 Part A Section III Inward Supplies liable

for reverse charge

i.

This section consists of the details of supplies on which tax is

to be paid on reverse charge basis, which have been declared and

filed by your suppliers in theirFORM GSTR-1.

ii.

This table provides only the supplies on which ITC is available.

iii. These supplies

shall be declared in Table 3.1(d) ofFORM GSTR-3Bfor

payment of tax. Credit may be availed under Table 4(A)(3) ofFORM

GSTR-3Bon payment of tax.

Table 3 Part A Section IV Import of Goods

i.

This section provides the details of IGST paid by you on import

of goods from overseas and SEZ units / developers on bill of

entry and amendment thereof. These details are updated on near

real time basis from the ICEGATE system.

ii.

This table shall consist of data on the imports made by you

(GSTIN) in the month for whichFORM GSTR-2Bis being

generated for.

iii.

The ICEGATE reference date is the date from which the recipient

is eligible to take input tax credit.

iv.

The table also provides if the Bill of entry was amended.

v. Information is

provided in the tables based on data received from ICEGATE.

Information on certain imports such as courier imports may not be

available.

Table 3 Part B Section I Others

i.

This section consists of the details of credit notes received and

amendment thereof which have been declared and filed by your

suppliers in theirFORM GSTR-1 and 5

ii. Such credit

shall be reversed under Table 4(B)(2) ofFORM GSTR-3B. If

this value is negative, then credit may be reclaimed subject to

reversal of the same on an earlier instance.

Table 4 Part A Section I All other ITC - Supplies

from registered persons other than reverse charge

i.

This section consists of the details of supplies (other than

those on which tax is to be paid on reverse charge basis), which

have been declared and filed by your suppliers in theirFORM

GSTR-1 and 5.

ii.

This table provides only the supplies on which ITC is not

available.

iii. This is for

information only and such credit shall not be taken inFORM

GSTR-3B.

Table 4 Part A Section II Inward Supplies from

ISD

i.

This section consists of the details supplies, which have been

declared and filed by an input service distributor in theirFORM

GSTR-6.

ii.

This table provides only the supplies on which ITC is not

available.

iii. This is for

information only and such credit shall not be taken inFORM

GSTR-3B.

Table 4 Part A Section III Inward Supplies liable

for reverse charge

i.

This section consists of the details of supplies liable for

reverse charge, which have been declared and filed by your

suppliers in theirFORM GSTR-1.

ii.

This table provides only the supplies on which ITC is not

available.

iii. These supplies

shall be declared in Table 3.1(d) ofFORM GSTR-3Bfor

payment of tax. However, credit will not be available on such

supplies.

Table 4 Part B Section I Others

i.

This section consists details the credit notes received and

amendment thereof which have been declared and filed by your

suppliers in theirFORM GSTR-1 and 5

ii.

This table provides only the credit notes on which ITC is not

available.

iii. Such credit

shall be reversed under Table 4(B)(2) ofFORM GSTR-3B.

[Form GSTR-3] [Inserted by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).]

[See rule 61(1)]

Monthly return

{|

Year

Month

|

|}

1

GSTIN

2

(a)

Legal name of the registered person

(b)

Trade name, if any

Part-A (To be auto populated)

(Amount in Rs. for all Tables)

3. Turnover

Sr. No.

Type of Turnover

Amount

1

2

3

(i)

Taxable [other than zero rated]

(ii)

Zero rated supply on payment of Tax

(iii)

Zero rated supply without payment of Tax

(iv)

Deemed exports

(v)

Exempted

(vi)

Nil Rated

(vii)

Non-GST supply

Total