Ut Tax
Resume:
Form GSTR-*B
System generated summary
[This summary has been generated on the basis of your FORM GSTR-1 and GSTR-2B (auto-drafted ITC statement). These values auto-populated below may be used to fill in relevant tables in FORM GSTR-3B. This summary is generated for information and guidance purposes only. Please enter correct values, after due verification.] Financial year 2021-22
Tax period May
1 GSTIN 33CJZPP0212R1ZK
2 (a) Legal name of the registered person PULLARCHETTIAR PONKEESWARAN
(b) Trade name, if any P. R. TEX
(c) GSTR-1 filing date 02/08/2021
(d) GSTR-2B generation date 29/06/2021
(e) GSTR-3B Summary Generation date 02/08/2021
Section I: Auto-populated details of Table 3.1,3.2 and 4 of FORM GSTR-3B Taxpayers may use this data to file their FORM GSTR-3B
(Amount in for all tables)
A. Table 3.1 of FORM GSTR-3B : Details of Outward supplies and inward supplies liable to reverse charge Nature of supplies Total taxable
value
Integrated tax Central Tax State/UT Tax Cess
(a)Outward taxable supplies (other
than zero rated, nil rated and
exempted)
1,83,700.00 0.00 4,592.50 4,592.50 0.00
(b)Outward taxable supplies (zero
rated)
0.00 0.00 0.00
(c)Other outward supplies (Nil rated,
exempted)
0.00
(d)Inward supplies(liable to reverse
charge)
0.00 0.00 0.00 0.00 0.00
(e)Non-GST outward supplies 0.00
B. Table 3.2 of FORM GSTR-3B : Of the supplies shown in 3.1(a) above, details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders
Nature of supplies Place of supply
(State/UT)
Total taxable value Amount of Integrated
tax
Supplies made to Unregistered persons 0.00 0.00
Supplies made to Composition taxable persons 0.00 0.00 Supplies made to UIN holders 0.00 0.00
C. Table 4 of FORM GSTR-3B : Eligible ITC
Details Integrated tax Central Tax State/UT Tax Cess
(A) ITC Available (whether in full or part)
(1) Import of goods 0.00 0.00
(2) Import of services
(3) Inward supplies liable to reverse
charge (other than 1 & 2 above)
0.00 0.00 0.00 0.00
(4) Inward supplies from ISD 0.00 0.00 0.00 0.00
(5) All other ITC 0.00 461.29 461.29 0.00
(B) ITC Reversed
System Generated FORM GSTR-3B
For Information and Guidance Purposes Only
[1]
System Generated
Details Integrated tax Central Tax State/UT Tax Cess
(1) As per rules 42 & 43 of CGST Rules
(2) Others 0.00 0.23 0.23 0.00
(C) Net ITC Available (A)-(B) 0.00 461.06 461.06 0.00
(D) Ineligible ITC
(1) As per section 17(5)
(2) Others
Section II : Detailed breakup of values in Table 3.1 and 3.2 of FORM GSTR-3B Taxpayers may use this data for reconciliation of details auto-populated in Section I above and values filed by them in their FORM GSTR-1 or reflected in FORM GSTR-2B
A. Break up of Table 3.1 (a) of GSTR-3B [TOP]
Table in GSTR-1 Total taxable
value
Integrated tax Central Tax State/UT Tax Cess
4A Taxable outward supplies
made to registered persons
(other than zero rated
supplies)
1,83,700.00 0.00 4,592.50 4,592.50 0.00
4B Outward supplies made to
registered persons attracting
tax on reverse charge
0.00
4C Taxable outward supplies
made through e-commerce
operator attracting TCS
0.00 0.00 0.00 0.00 0.00
5A Taxable outward inter-state
supplies made to un-
registered persons (where
invoice value is more than Rs.
2.5 lakhs)
0.00 0.00 0.00
5B Taxable outward inter-state
supplies made through e-
commerce operator attracting
TCS (where invoice value is
more than Rs. 2.5 lakhs)
0.00 0.00 0.00
6C Deemed exports 0.00 0.00 0.00 0.00 0.00
7A_1 Taxable outward intra-state
supplies made to un-
registered persons
0.00 0.00 0.00 0.00
7B_1 Taxable outward inter-state
supplies made to un-
registered persons (where
invoice value is upto Rs. 2.5
lakhs)
0.00 0.00 0.00
9A Amendments made to
invoices declared in previous
tax periods in Tables-4, 5 and
6C
0.00 0.00 0.00 0.00 0.00
9B Credit/Debit Notes pertaining
to invoices declared in
Tables-4, 5 and 6C
0.00 0.00 0.00 0.00 0.00
9C Amendments to Credit/Debit
Notes pertaining to invoices
declared in Tables-4, 5 and 6C
0.00 0.00 0.00 0.00 0.00
10A Amendment to taxable
outward intra-state supplies
made to unregistered persons
declared in Table-7 in
previous tax periods
0.00 0.00 0.00 0.00
10B Amendment to taxable
outward inter-state supplies
0.00 0.00 0.00
System Generated FORM GSTR-3B
For Information and Guidance Purposes Only
[2]
System Generated
Table in GSTR-1 Total taxable
value
Integrated tax Central Tax State/UT Tax Cess
made to unregistered persons
declared in Table-7 in
previous tax periods
11_I_A1 Advance amount received in
the tax period - Intra-state
0.00 0.00 0.00 0.00
11_I_A2 Advance amount received in
the tax period - Inter-state
0.00 0.00 0.00
11_I_B1 Advance amount received in
earlier tax period and
adjusted against supplies
being shown in this tax period
- Intra-state
0.00 0.00 0.00 0.00
11_I_B2 Advance amount received in
earlier tax period and
adjusted against supplies
being shown in this tax period
- Inter-state
0.00 0.00 0.00
11_II Amendments to information
regarding advances in
previous tax periods
0.00 0.00 0.00 0.00 0.00
Total 1,83,700.00 0.00 4,592.50 4,592.50 0.00
B. Break up of Table 3.1 (b) of GSTR-3B [TOP]
Table in GSTR-1 Total taxable
value
Integrated tax Central Tax State/UT Tax Cess
6A Exports 0.00 0.00 0.00
6B Supplies made to SEZ unit or SEZ
developer
0.00 0.00 0.00
9A Amendments made to invoices declared in
previous tax periods in Table-6A, 6B
0.00 0.00 0.00
9B Credit/Debit Notes pertaining to invoices
declared in Table-6A,6B
0.00 0.00 0.00
9C Amendments to Credit/Debit Notes
pertaining to invoices declared in
Table-6A,6B
0.00 0.00 0.00
Total 0.00 0.00 0.00
C. Break up of Table 3.1 (c) of GSTR-3B [TOP]
Table in GSTR-1 Total taxable
value
Integrated tax Central Tax State/UT Tax Cess
8 Nil rated and exempted supplies (columns
2 and 3)
0.00
D. Break up of Table 3.1 (d) of GSTR-3B [TOP]
Table in GSTR-2B Total taxable
value
Integrated tax Central Tax State/UT Tax Cess
3_Part
A_ III
ITC Available - Inward Supplies liable for
reverse charge
0.00 0.00 0.00 0.00 0.00
4_Part
A_III
ITC not available - Inward Supplies liable
for reverse charge
0.00 0.00 0.00 0.00 0.00
E. Break up of Table 3.1 (e) of GSTR-3B [TOP]
System Generated FORM GSTR-3B
For Information and Guidance Purposes Only
[3]
System Generated
Table in GSTR-1 Total taxable
value
Integrated tax Central Tax State/UT Tax Cess
8 Non-GST outward supplies (column 4) 0.00
F. Break up of Table 3.2 (Supplies made to Unregistered persons) [TOP] Table in GSTR-1 Place of supply (State/UT) Total taxable value Amount of Integrated tax 5A Taxable outward inter-state
supplies made to un-
registered persons (where
invoice value is more than Rs.
2.5 lakhs)
0.00 0.00
7B_1 Taxable outward inter-state
supplies made to un-
registered persons (where
invoice value is upto Rs. 2.5
lakhs)
0.00 0.00
9A Amendments made to
invoices declared in previous
tax periods in Table-5A
0.00 0.00
9B Credit/Debit Notes pertaining
to invoices declared in
Table-5A
0.00 0.00
9C Amendments to Credit/Debit
Notes pertaining to Credit/
Debit notes declared in
Table-9B
0.00 0.00
10B Amendment to taxable
outward inter-state supplies
made to un-registered
persons declared in Table-7 in
previous tax periods
0.00 0.00
11_I_A2 Advance amount received in
the tax period - Inter-state
0.00 0.00
11_I_B2 Advance amount received in
earlier tax period and
adjusted against supplies
being shown in this tax period
- Inter-state
0.00 0.00
11_II Amendments to information
regarding advances in
previous tax periods and
amendments to information
regarding adjustment against
supplies
0.00 0.00
G. Break up of Table 3.2 (Supplies made to Composition taxable persons) [TOP] Table in GSTR-1 Place of supply (State/UT) Total taxable value Amount of Integrated tax 4A Taxable outward supplies
made to registered persons
(other than zero rated
supplies)
0.00 0.00
4C Taxable outward supplies
made through e-commerce
operator attracting TCS
0.00 0.00
9A Amendments made to
invoices declared in previous
tax periods in Table-4A, 4C
0.00 0.00
9B Credit/Debit Notes pertaining
to invoices declared in
Table-4A,4C
0.00 0.00
9C Amendments to Credit/Debit
Notes pertaining to invoices
0.00 0.00
System Generated FORM GSTR-3B
For Information and Guidance Purposes Only
[4]
System Generated
Table in GSTR-1 Place of supply (State/UT) Total taxable value Amount of Integrated tax declared in Table-9B
H. Break up of Table 3.2 (Supplies made to UIN holders) [TOP] Table in GSTR-1 Place of supply (State/UT) Total taxable value Amount of Integrated tax 4A Taxable outward supplies
made to registered persons
(other than zero rated
supplies)
0.00 0.00
4C Taxable outward supplies
made through e-commerce
operator attracting TCS
0.00 0.00
9A Amendments made to
invoices declared in previous
tax periods in Table-4A, 4C
0.00 0.00
9B Credit/Debit Notes pertaining
to invoices declared in
Table-4A,4C
0.00 0.00
9C Amendments to Credit/Debit
Notes pertaining to invoices
declared in Table-9B
0.00 0.00
Section III : Detailed breakup of values in Table 4 of FORM GSTR-3B Taxpayers may use this data for reconciliation of details auto-populated in Section I above and values reflected in their FORM GSTR-2B A. Break up of Table 4A(1) (ITC Available - Import of goods) [TOP] Table in GSTR-2B Integrated tax Central Tax State/UT Tax Cess 3_Part A_IV ITC Available - Import of Goods 0.00 0.00 B. Break up of Table 4A(3) (ITC Available - Inward supplies liable to reverse charge (other than 1 & 2 above)) [TOP] Table in GSTR-2B Integrated tax Central Tax State/UT Tax Cess 3_Part A_III ITC Available - Inward Supplies liable for reverse charge
0.00 0.00 0.00 0.00
C. Break up of Table 4A(4) (ITC Available - Inward Supplies from ISD) [TOP] Table in GSTR-2B Integrated tax Central Tax State/UT Tax Cess 3_Part A_II ITC Available - Inward Supplies from ISD 0.00 0.00 0.00 0.00 D. Break up of Table 4A(5) (ITC Available - All other ITC - Supplies from registered persons other than reverse charge) [TOP] Table in GSTR-2B Integrated tax Central Tax State/UT Tax Cess 3_Part A_I ITC Available - All other ITC - Supplies from registered persons other than reverse charge
0.00 461.29 461.29 0.00
E. Break up of Table 4B(2) (ITC Reversed - Others ) [TOP] Table in GSTR-2B Integrated tax Central Tax State/UT Tax Cess 3_Part B_I ITC Available - Others 0.00 0.23 0.23 0.00 4_Part B_I ITC not available - Others 0.00 0.00 0.00 0.00 3_Part A ITC reversal due to net negative values in 3_Part A_I,II,III,IV (A,B,C and D above)
0.00 0.00 0.00 0.00
System Generated FORM GSTR-3B
For Information and Guidance Purposes Only
[5]
System Generated
Instructions:
1. Terms Used :
a. ITC – Input Tax Credit
b. SEZ – Special Economic Zone
c. ISD – Input Service Distributor
2. System generated summary is a summary of FORM GSTR-3B which will be generated for every registered person based on the following:
a. Details of outward supplies as filed by you in FORM GSTR-1 for the period, b. Details of inward supplies liable to reverse charge and input tax credit as per your FORM GSTR-2B generated for the period 3. The summary is generated in the following manner: GSTR-3B table GSTR-2B table Reference
3.1(a, b, c, e) and 3.2
Details of Outward supplies
NA This is auto-populated from FORM GSTR-1. Positive values shall be reported in respective tables. Negative values, if any, shall not be considered in the table and system will provide the value as zero. Negative values may arise in these tables due to credit notes and downward amendment of outward supplies. Detail break-up in Section II above may be referred in this respect.
3.1(d)
Inward supplies liable to
reverse charge
Table 3 Part A Section III
Table 4 Part A Section III
This is auto-populated from FORM GSTR-2B. Positive values shall be reported in respective table. Negative values, if any, shall not be considered in the table and system will provide the value as zero. Negative values may arise in this table due to downward amendment of outward supplies. Detail break-up in Section II above may be referred in this respect.
4A (1, 3, 4, 5)
ITC Available
Table 3 Part A Section I,
II, III, IV
This is auto-populated from FORM GSTR-2B. Positive ITC values shall be reported in respective tables. Negative values, if any, shall not be reported and value shall be reported as zero. However, such negative values shall be considered as ITC reversal and would be reported in table 4B(2). Detail break-up in Section III above may be referred in this respect.
4B(2)
ITC reversed – (2) Others
Table 3 Part B Section I
Table 4 Part B Section I
This is auto-populated from FORM GSTR-2B. This covers the following:
a. Positive values of all credit notes, on which ITC is available. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance.
b. Positive values of all credit notes, on which ITC is not available. c. In case there are net negative values in ITC available table 4A(1,3,4,5), then such negative values shall be considered in this table.
Detail break-up in Section III above may be referred in this respect. 4. If you have issued invoice and credit note in same month, then both shall be reported separately. 5. In case you have not filed FORM GSTR-1 for the period, system generated summary will display the respective values as ‘Not Filed’. 6. Similarly, if FORM GSTR-2B is not generated for the period, system generated summary will display the respective values as ‘Not Generated’.
7. In case net ITC available in table 4C is in negative, then such negative value shall be considered as liability. 8. Table 5 and 5.1 of FORM GSTR-3B is not part of this PDF. System Generated FORM GSTR-3B
For Information and Guidance Purposes Only
[6]
System Generated
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