Details to be provided for filing GSTR-3B
- Registered GSTIN
- Legal Name of Registered Person
- Outward Supplies and Inward Supplies, for which the tax is payable
Only the Consolidated values for a month i.e, Total Taxable value, IGST, CGST, SGST/UTGST, CESS must be provided.
No Invoice details are necessary.
What does GSTR 3B contains
- Outward Supplies and Inward Supplies, liable to reverse charge
- Details of inter-state supplies made to unregistered persons, composition taxable persons, and UIN
- Eligible ITC – Only the details related to ITC must be separately provided for IGST, CGST, SGST Full or
- Values of exempt, nil-rated and non-GST inward supplies