GSTR 3 – How to fill and file GSTR 3 Return?

Every registered person must file GSTR 3 monthly return on 20th of ever month for the period of previous month.

GSTR 3 is a 3rd Return After Filing of GSTR 1 and GSTR 2

GSTR 3 return can only be filed after filing of GSTR 1 and GSTR 2 return. The form should be accompanied by inward and outward supply of goods along with the payment of GST on a monthly basis.

Before registered dealers can move ahead with GSTR 3, they should be first file GSTR 1 and GSTR 2.

GSTR 1 form takes care of the outward supplies made during a period and GSTR 2 takes care of the inward supply made during a period Once both these forms have been filed, it is time to move ahead with the GSTR 3 Form that takes care of the monthly return for GST.

GSTR 3 form is required to be submitted before 20th of next month.

Know How to File GST1 Nil Return Here

How to fill and file GSTR 3 Return?

GSTR 3 return can be easily filed within a matter of minutes, if all the information is readily available. Let’s take a look at the list of requirements:

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  1. GSTIN number of the dealer/ trader: The primary thing that would be required by you is the GSTIN number. This is the number which will help the authority to identify you. Know that it is a 15-digit number where the first 2 digits are the state code, the next ten digits are your PAN Card number, the 13th digit is your entity number within the state, the 14th digit is ‘Z’ and the 15th digit is a random check sum digit.
  2. Name of the dealer/ trader
  3. Address of the dealer/ trader
  4. Period for which the tax is being paid
  5. Details of total turnover during the proposed period – The gross turnover should be reflected. Segregation should be made for taxable turnover, export turnover, Nil rated turnover and NON-GST turnover.
  6. Details of outward supplies (as mentioned in GSTR -1) – This should include concise details that has been mentioned in GSTR- 1. The areas include inter-state and intra state supplies made to registered tax payers and consumers.
  7. Details of inward supplied (as mentioned in GSTR – 2) – This should include concise details that has been mentioned in GSTR- 2. The areas include inter-state and intra state supplies received from registered tax payers and consumers.
  8. Self-assessed tax liability for the month – This will generate automatically once data from GSTR – 1 and GSTR 2 have been furnished. Additionally, value for IGST, SGST and CGST will also be shown.
  9. TDS Credit during the month – This section will be automatically generated once GSTR – 2 form has been filed.
  10. TCS Credit during the month (for eCommerce business) – Just like TDS, this section will generate automatically when GSTR -2 has been filed by eCommerce business owners.
  11. Input Tax Credit during the month – This will again be autogenerated by the system.


  1. Tax, interest, penalty, etc (if applicable)
  2. Refunds (from Cash Ledger)

Once the mentioned areas have been duly filed, the tax payer can go ahead and submit the GSTR 3 Form. However, he should remember that the last of date of filing this form is 20th of every month. For GSTR – 1, the last date of submission is 10th of every month and for GSTR 2, the last date of submission is 15th of every month.

GSTR 3 Due Dates

For the month of July 201711th September 2017 to 15th September 2017

For the month of August 2017 – 26th September 2017 to 30th September 2017

From the September 2017 onward – 20th of next month

Know more about GST Returns Due Dates Here

Penalty for Late or Non Filing of GSTR 3 Return

If you file GSTR 3 return late then you must pay the penalty of Rs.200 (Rs.100 CGST +Rs. 100 SGST)  per day upto maximum of Rs.10000 (Rs.5000 CGST+ Rs.5000 SGST).

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