He logged into the GST portal, navigated to the GSTR-3B section, and clicked 'Choose File'. He uploaded the JSON he just created.
"I found the error!" Rohan exclaimed. "I had inverted the tax rates on a batch of supplies. If I had typed this into the portal, I would have paid the wrong tax and claimed the wrong credit. The spreadsheet flagged it instantly." gstr-3b format in excel
| Row | Section | Description | Taxable Value (₹) | Central Tax (CGST) (₹) | State/UT Tax (SGST) (₹) | Integrated Tax (IGST) (₹) | Cess (₹) | |------|----------------|----------------------------------------------|--------------------|-------------------------|---------------------------|----------------------|------------| | 1 | | Outward taxable supplies (other than zero rated, nil rated, exempted) | | | | | | | 2 | 3.1(b) | Outward taxable supplies (zero rated) | | | | | | | 3 | 3.1(c) | Other outward supplies (nil rated, exempted) | | | | | | | 4 | 3.1(d) | Inward supplies (liable to reverse charge) | | | | | | | 5 | 3.1(e) | Non-GST outward supplies | | | | | | | 6 | 3.2 | Interstate supplies (IGST) | | | | | | | 7 | 4 | Eligible ITC (Input Tax Credit) | | | | | | | 8 | 5 | Payment of tax | | | | | | | 9 | 6 | Interest & late fee (if any) | | | | | | | 10 | 7 | TDS/TCS credit received | | | | | | He logged into the GST portal, navigated to
"You're still at the office?" Priya asked, surprised, as she picked up his call. "I had inverted the tax rates on a batch of supplies
Captures ITC available (Import of goods/services, RCM, etc.), ITC reversed (Rule 42/43), and net ITC available.
Outward taxable supplies (other than zero-rated, nil-rated, and exempted). 3.1(b): Outward taxable supplies (zero-rated). 3.1(c): Other outward supplies (nil-rated, exempted). 3.1(d): Inward supplies liable to reverse charge (RCM). 3.1(e): Non-GST outward supplies. Table 3.1.1: Supplies under Section 9(5)