GSTR-3B is a self-declared summary GST return that registered taxpayers use to report their GST liability and pay taxes for a tax period.
Unlike GSTR-1, which contains invoice-level sales details, GSTR-3B provides summarized figures for sales, purchases, input tax credit (ITC), and taxes payable.
To download the GSTR-3B Report in Swipe, please refer to this article:
Brief Details of GSTR-3B Tables
Table 3.1 – Details of Outward Supplies and Inward Supplies Liable to Reverse Charge
Reports the summary of taxable sales, zero-rated supplies (exports/SEZ), nil-rated/exempt supplies, inward supplies liable to reverse charge, and non-GST supplies, along with the applicable GST liability.
Table 3.1.1 – Supplies Covered Under Section 9(5)
Captures supplies made through electronic commerce operators where the GST liability is payable by the e-commerce operator under Section 9(5) of the CGST Act.
Table 3.2 – Inter-State Supplies
Provides the details of inter-state outward supplies made to unregistered persons, composition taxpayers, and UIN holders, along with the corresponding IGST.
Table 4 – Eligible Input Tax Credit (ITC)
Summarizes the ITC available from imports, reverse charge transactions, ISD, and other inward supplies, the ITC reversed, and the net ITC available for utilization.
Table 5 – Exempt, Nil-Rated, and Non-GST Inward Supplies
Reports the value of exempt, nil-rated, and non-GST inward supplies received from both inter-state and intra-state suppliers.
Note:
GSTR-3B is calculated on the GST portal based on your GSTR-1 and GSTR-2B. Data displayed in Swipe is for reference.