TallyERP9 Tutorial Part-15: GSTR-3B Report to file GST Return

GSTR -3B must be filed by everyone who has registered for GST. In Tally.ERP 9, you can view GSTR-3B in the report format with tax computation details. Also you can generate GSTR-3B, export the data in the JSON format, and upload it to the portal to file the returns.

Gateway of Tally Display Statutory Reports GST GSTR-3B .

Tally.ERP9 provides two views of GSTR- 3B Report which can be viewed by pressing Alt+V :

Return Format View : It displays the values in the actual Form GSTR-3B format. 

Summary View : It provides the tax computation details with the taxable value and tax break-up for local and interstate supplies under taxable, exempt, and nil-rated categories.

Tally.ERP9 Book (Advanced Usage) @ Rs.550
Tally.ERP9 Book (Advanced Usage) @ Rs.550

1. Return Format View of GSTR-3B Report

Click : View Return Format . The Return Format View displays the values in the actual Form GSTR-3B format. The values are captured under different sections of the form.

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

Specify the required reporting period by pressing F2 .

This Report has two sections…

  1. Return Summary and
  2. Table Particulars

1.1. Return Summary of GSTR-3B Report

This section displays a snapshot of business operations in the given period.

GSTR-3B Reports to File GST Returns in Tally.Erp9

Total number of vouchers for the period

Displays the total number of vouchers. Drill down to view the Statistics report.

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

Included in returns

Displays the number of vouchers that are:

  • Participating in return table : Displays the number of vouchers that are part of the return tables. Drill down to view the Summary of Included Vouchers .
GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9
  • No direct implication in return tables : Displays the number of vouchers recorded as book entries that do not have an impact on the GSTR-3B returns. Drill down to view the Summary of Included Vouchers .

Not relevant for returns

Displays the number of transactions that are excluded from the returns. Drill down to view the Summary of Excluded Vouchers .

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

Incomplete/mismatch in information (to be resolved) – GSRT-3B

Displays the count of all vouchers with insufficient GST-related information. You can correct exceptions in the vouchers before exporting GST returns. If the computed tax is not equal to the tax entered in the invoice, the transaction appears under Incomplete/Mismatch in information (to be resolved) .  You need to update the missing information and resolve the mismatches to include these in the returns.

Drill down on No. of voucher with incomplete/mismatch in information as shown below:

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

>>           Country, state and dealer type not specified :

Drill down from this line to view the vouchers of dealers with no information of country, state, dealer type or GSTIN.

>>           Tax rate/tax type not specified :

Drill down from this line to view the vouchers where tax type or rate of tax is missing.

>>           Nature of transaction, Taxable value, rate of tax modified in voucher :

Drill down from this line to view vouchers in which nature of transaction, assessable value or rate of tax defined in the ledger master was changed during recording of the transaction.

>>           Incorrect tax type selected in tax ledger :

Drill down from this line to view the vouchers in which tax ledgers are not selected or are incorrectly selected.

>>           Purchases from composition dealers with interstate Nature of transaction

Displays the count of transactions of interstate purchases from composition dealers. 

>>           Vouchers having conflicting nature of transactions :

Drill down from this line to view the vouchers that have two or more nature of transactions in which interstate and intrastate natures of transactions are selected in the same voucher.

>>           Mismatch in Nature of transaction and Place of supply, Party’s country :

Drill down from this line to view the transactions having mismatch in the nature of transaction, place of supply and party’s country.

>>           Mismatch due to tax amount modified in voucher

Displays the count of transactions in which difference is found between the calculated and entered tax amount. 

>>           Vouchers with incomplete/incorrect adjustment details :

Drill down from this line to view the journal vouchers with incorrect or incomplete adjustment details.

>>           Vouchers having Reverse Charge and Other than Reverse Charge Supplies :

Drill down from this line to view vouchers that contain both reverse charge and other than reverse charge supplies. It Displays the count of transactions that have stock items that attract regular tax rates and are taxed under reverse charge.

>>           Vouchers with incorrect/mismatch in values for Central Tax and State/UT Tax Displays the count of vouchers in which there is difference in values of Central Tax and State/UT Tax.

1.2. Table Particulars (Computation details) as per GST Format of GSTR-3B Report

This section displays the taxable value and tax amount from outward supplies and inward supplies considered in the returns.

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

3.1 Details of Outward Supplies and inward supplies liable to reverse charge

GSTR-3B Reports to File GST Returns in Tally.Erp9

(a)       Outward taxable supplies (other than zero rated, nil rated and exempted):

Displays the Total Taxable value Integrated Tax Central Tax State/UT Tax , and Cess in separate columns from sales and sales-related transactions with or without reverse charge applicability with given format. 

GSTR-3B Reports to File GST Returns in Tally.Erp9

(b) Outward taxable supplies (zero rated) :

Displays the Total Taxable value Integrated Tax Central Tax State/UT Tax , and Cess in separate columns from sales and sales-related transactions with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

(c) Other outward supplies (Nil rated, exempted) :

Displays the Total Taxable value Integrated Tax Central Tax State/UT Tax , and Cess in separate columns from sales and sales related transactions with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

(d) Inward supplies (liable to reverse charge):

Displays the Total Taxable value Integrated Tax Central Tax State/UT Tax , and Cess in separate columns for purchase or purchase-related transactions with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

(e) Non-GST outward supplies :

Displays the Total Taxable value Integrated Tax Central Tax State/UT Tax , and Cess in separate columns from journal transactions recorded with masters created by setting the option Is non-GST goods? to Yes . The given Format is below :

GSTR-3B Reports to File GST Returns in Tally.Erp9

3.2 of the supplies shown in 3.1 (a) above, details of inter-Sate supplies made to unregistered persons, composition taxable persons and UIN holders

GSTR-3B Reports to File GST Returns in Tally.Erp9

>>       Supplies made to Unregistered Persons

Displays the Place of Supply Total Taxable value , and Amount of Integrated Tax in separate columns from sales and sales-related transaction with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

>>       Supplies made to Composition taxable persons

Displays the Place of Supply Total Taxable value , and Amount of Integrated Tax in separate columns from sales and sales-related transaction with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

>>       Supplies made to UIN holders

Displays the Place of Supply Total Taxable value , and Amount of Integrated Tax in separate columns from sales and sales-related transaction with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

4. Eligible ITC

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

(A) ITC Available (whether in full or part)

GSTR-3B Reports to File GST Returns in Tally.Erp9

(1) Import of goods :

Displays the Integrated Tax Central Tax State/UT Tax , and Cess in separate columns with Nature of transaction as per given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

(2) Import of services:

Displays the Integrated Tax Central Tax State/UT Tax , and Cess in separate columns with Nature of transaction as Imports Taxable with Type of Supply as Services  as per given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

(3) Inward supplies liable to reverse charge (other than 1 & 2 above):

Displays the Integrated Tax Central Tax State/UT Tax , and Cess in separate columns as per given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

(4) Inward supplies form ISD:

Displays the Integrated Tax Central Tax State/UT Tax , and Cess in separate columns from journal transactions recorded with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

(5) All other ITC :

Displays the Integrated Tax Central Tax State/UT Tax , and Cess in separate columns from purchase transactions recorded with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

(B) ITC Reversed

GSTR-3B Reports to File GST Returns in Tally.Erp9

(1) As per rules 42 & 43 of CGST Rules:

Displays the Integrated Tax Central Tax State/UT Tax , and Cess in separate columns from journal transactions recorded with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

(2) Others:

Displays the Integrated Tax Central Tax State/UT Tax , and Cess in separate columns from journal transactions recorded with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

(C) Net ITC Available (A)-(B)

Displays the auto calculated values.

(D) Ineligible ITC

(1) As per section 17(5):

Displays the Integrated Tax Central Tax State/UT Tax , and Cess in separate columns from purchase and purchase-related transaction with given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

5. Values of Exempt, Nil-Rated and Non-GST Inward Supplies

152- GSTR-3B Reports to File GST Returns in Tally.Erp9

>> From a supplier under composition scheme, exempt and nil rated supply:

Displays the taxable value from all purchase and purchase-related transactions as given format.

GSTR-3B Reports to File GST Returns in Tally.Erp9

>> Non GST supply:

Displays invoice value from a transaction recorded with ledgers or items created by setting the option Is non-GST goods? to Yes . The value is displayed in Inter-State supplies column if the supplier is from a different state and in the Intra-State supplies column if the purchases are made from a local supplier. The given format is..

GSTR-3B Reports to File GST Returns in Tally.Erp9

5.1 Interest and Late Fees Payable

>> Interest:

Displays the value of the journal voucher recorded with Nature of adjustment as Increase of Tax Liability , and Additional Details as Interest .

>> Late Fees:

Displays the value of the journal voucher recorded with Nature of adjustment as Increase of Tax Liability , and Additional Details as Late Fees .

2. Summary View of GSTR-3B Report

Click : View Summary . The Summary View provides the tax computation details with the taxable value and tax break-up for local and interstate supplies under taxable, exempt, and nil-rated categories.

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

Press F1-Details to view in details with Taxable in Rates as given below :

Outward Supplies (Sales):

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

Press Enter key, Drill down to view the Summary of Sales of Local Sales or Interstate Sales as per GST Rate wise..

Local Taxable Sale @ 5% as Voucher Register:

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

Similarly, you can view and drill down Sales @ 12%, Sales @ 18% , Sale @ 28% both Local and Interstate Sales.

Inward Supplies (Purchases):

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

Similarly, Press Enter key, Drill down to view the Summary of Purchase of Local or Interstate Purchase as per GST Rate wise.

3. Generate GSTR-3B Returns in the JSON Format to File from Tally.ERP9

In Tally.ERP 9, you can export data in the JSON format and upload it to the portal for filing the returns.

Ensure that all exceptions regarding incomplete/mismatch in information are resolved before printing or exporting the GSTR-3B report. 

1. Go to Gateway of Tally Display Statutory Reports GST GSTR-3B .

2. F2: Period – select the period for which returns need to be filed.

3. Press Ctrl+E ( Export Return).

4. Select JSON (Data Interchange) as the Format .

GSTR-3B Reports to File GST Returns in Tally.Erp9

5. Press Enter to export. The negative net values will be exported with a negative sign, as per the e-filing requirements.

Upload the JSON file to the portal for filing returns.

Print GSTR-3B Return in Word Format :

Go to Gateway of Tally Display Statutory Reports GST GSTR-3B 

Press Ctrl + P, then Enter.

GSTR-3B Reports to File GST Returns in Tally.Erp9
GSTR-3B Reports to File GST Returns in Tally.Erp9

GSTR-3B Form in word format will be open.

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