Filing GSTR-1 and GSTR-3B
Tez Books simplifies the task of filing GSTR=1 and GSTR-3B. Details are automatically populated from the transactions entered by you. You can verify this information under the Reports menu and upload returns with a single click if you have configured the GSTN portal or upload manually using JSON files.
GSTR-1
GSTR-1 is a monthly/quarterly return that summarises all sales (outward supplies) of a taxpayer. Data is automatically poplulated based on the GSTIN detailes entered by you while creating sales invoices.
Following details in Form GSTR-1 are populated based on sale invoices, debit and credit notes entered in Tez Books:
| Table No. |
Particulars |
| Tables 1, 2 & 3 |
GSTIN, legal and trade names, and aggregate turnover in the previous year |
| Table 4 |
Taxable outward supplies to registered persons (including UIN-holders) excluding zero-rated supplies and deemed exports |
| Table 5 |
Taxable outward inter-state supplies to unregistered persons where the invoice value is more than Rs.2.5 lakh |
| Table 6 |
Zero-rated supplies as well as deemed exports |
| Table 7 |
Taxable supplies to unregistered persons other than the supplies covered in table 5 (net of debit notes and credit notes) |
| Table 8 |
Outward supplies that are nil rated, exempted and non-GST in nature |
| Table 9 |
Amendments to outward supplies that are taxable and reported in table 4,5 & 6 of the earlier tax periods’ GSTR-1 return (including debit notes, credit notes, refund vouchers issued during the current period) |
| Table 10 |
Debit note and credit note issued to unregistered person |
| Table 11 |
Details of advances received or adjusted in the current tax period or amendments of the information reported in the earlier tax period. |
| Table 12 |
Outward supplies summary based on HSN codes |
| Table 13 |
Documents issued during the period. |
| Table 14 |
For suppliers - Reporting ECO operators' GSTIN-wise sales through e-commerce operators on which e-commerce operators are liable to collect TCS u/s 52 or liable to pay tax u/s 9(5) of the CGST Act |
| Table 14A |
For suppliers - Amendments to Table 14 |
| Table 15 |
For e-commerce operators - Reporting both B2B and B2C, suppliers' GSTIN-wise sales through e-commerce operators on which e-commerce operator must deposit TCS u/s 9(5) of the CGST Act |
| Table 15A |
For e-commerce operators |
| Table 15A II |
Amendments to Table 15 for sales to unregistered persons (B2C) |
| Table 15A II |
Amendments to Table 15 for sales to unregistered persons (B2C) |
GSTR-3B
Form GSTR-3B is a simplified summary return and the purpose of the return is for taxpayers to declare their summary GST liabilities for a particular tax period and discharge these liabilities. A normal taxpayer is required to file Form GSTR-3B returns for every month.
Following details in Form GSTR-3B are populated based on purchase bills, sale invoices, debit and credit notes entered in Tez Books:
| Table |
Particulars |
Details |
| 3.1 |
Details of Outward Supplies and inward supplies liable to reverse charge |
a) Outward taxable supplies (other than zero rated, nil rated and exempted)
b) Outward taxable supplies (zero rated)
c) Outward taxable supplies (nil rated)
d) Inward supplies (liable to reverse charge)
e) Non-GST outward supplies (liable to reverse charge)
|
| 3.2 |
Of the supplies showin in 3.1 (a), details of inter-state supplies made to unregistered persons, compsition taxable persons and UIN holders |
State-wise Unregistered Persons Taxable Value and IGST, Composition Dealer Taxable Value and IGST, UIN Holder Taxable Value and IGST |
| 4 |
Eligible ITC |
a) ITC available (whether in full or part)
b) ITC reversed
c) Net ITC available
d) Inellegible ITC |
| 4 (a) |
ITC available (whether in full or part) |
1) Import of goods
2) Import of services
3) Inward supplies liable to reverse charge (other than 1 & 2 above)
4) Inward supplies from ISD
5) All other ITC
|
| 4 (b) |
ITC reversed |
1) As per Rule 42 & 43 of CGST/SGST rules
2) Others
|
| 4 (c) |
Net ITC available |
1) As per Section 17(5)
2) Others
|
| 5 |
Values of exempt, nil-rated and non-GST inward supplies |
1) From a supplier under composition scheme, Exempt and Nil rated supply
2) Non-GST supply
|
| 5.1 |
Interest & late fee payable |
1) Intrest
2) Late Fee
|