GSTR-3
Monthly Return
Key Points of GSTR-3 –Monthly Return
- Due Date :– GSTR-3 (Monthly Return) is to be furnished by the 20th of the month succeeding the tax period by a registered taxable person Other than compounding Taxable Person / ISD
- Auto Generation of Part A:- Part A of GSTR-3 (Monthly Return) shall be electronically generated on the basis of information furnished through returns in FORM GSTR-1, FORM GSTR-2, electronic credit ledger, electronic cash ledger and electronic tax liability register of the taxable person.
- Details in Part B:- Every registered taxable person furnishing the return shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger and/or electronic credit ledger as per the details contained in Part B of the return in FORM GSTR-3 (Monthly Return)
- Claim Refund in Electronic Cash Ledger :- A registered taxable person, claiming refund of any balance in the electronic cash ledger , may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 38.
- Time Limit Extension :- Where the time limit for furnishing FORM GSTR-1 and FORM GSTR-2 has been extended, return in FORM GSTR-3 (Monthly Return) may be furnished in such manner as may be notified by the Commissioner/Board.
Download GSTR-3 (Monthly Return)
Read also GST Return filing Process in India
GST Return ,GSTR 1, GSTR 2, GSTR 3, GSTR 4, GSTR 5, GSTR 6, GSTR 7, GSTR 8, GSTR 9, GSTR 10, GSTR 11,
GST Return : Who … What….When….to File GST Return
Sr.No | Form | Who to File ? | What to file? | When to File ? |
1 | GSTR-1 | Registered taxable supplier | Outward supplies | 10th of the month succeeding the tax period |
2 | GSTR-2 | Registered taxable recipient | Inward supplies /Purchases | 15th of the month succeeding the tax period |
3 | GSTR-3 | Registered taxable person | Monthly Return | 20th of the month succeeding the tax period |
4 | GSTR-4 | Composition supplier | Outward supplies, inward supplies | 18th of the month succeeding the quarter |
5 | GSTR-5 | Non-resident person | Outward supplies, inward supplies | 20th of the month succeeding tax period & within 7 days after expiry of registration |
6 | GSTR -6 | Input service distributor | details of tax invoices on which credit has been received | 13th of the month succeeding the tax period |
7 | GSTR-7 | Tax deductor | Details of tax deducted | 10th of the month succeeding the month of deduction |
8 | GSTR-8 | E commerce operator/tax collector | Details of tax collected. | 10th of the month succeeding the tax period |
9 | GSTR-9 | Registered Taxable Persons | Annual Return | 31st December of the next Financial Year] |
10 | GSTR 9A | Taxable Person paying tax u/s 8 (Compounding Taxable Person) | Annual Return | 31st December of the next Financial Year] |
11 | GSTR 9B | Registered Taxable Person (if Turnover Exceeds 1Crore) | Audit Report with Reconciliation Statement | 31st December of the next Financial Year |
12 | GSTR 10 | Taxable person whose registration has been surrendered or cancelled | Final return | within three months of the date of cancellation or date of cancellation order, whichever is later |
13 | GSTR 11 | Persons having Unique Identity Number and Claiming Refund | Details of inward supplies | 28th of the month following the month for which statement is filed |
Free Education Guide on Goods & Service Tax (GST)