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GSTR 3B Kya Hai? Kise File Karna Chahiye? Due Dates, Penalties Aur Format

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GSTR returns file karne mein pareshani? Samajh nahin pa rahe ki GST kaise kaam karta hai? GSTR 3B antim tarik se pahle file karna hai par nahin jante ki kaise file karna hai?

Chinta mat kijiye! GSTR 3B ki sabhi jaankari yahan di gayi hai.

GSTR-3B kya hai?

GSTR-3B ek aisa return hai jise sabhi kardataon ko har mahine file karni hoti hai aur ise wo swyam ghoshit karte hain (self-declaration).

GSTR-3B return mein, dealer dwara jama kiye gaye sabhi output credit, kharidari par maujud ITC (input tax credit), GST mein jo yogya nahin hai, jispar GST nahin lagta, RCM, Proportionate disallowance ( aisi paristhiti mein jahan hotels restaurant sale aur travel desk par 5% GST charge karta hai) in sabhi ko ginne ki prakriya ka saransh hota hai.

Note: invoice ke mutabik break karne ki aavashyakta nahin hoti. GSTR-3B mein sirf kul sankhya ki avashyakta hoti hai.

GSTR-3B kise file karni chahiye?

Sabhi vyakti jo bhi GST ke antergat panjikrit (registered) hain unhen GSTR-3B ke sath nill returns bhi file karna hoga aur yah anivary hai, kuch ko chhodkar:

  • Input Service Distributor
  • Composition Supplier
  • Non-resident taxable person
  • Suppliers of OIDAR

Note:

Aapko apne har ek GSTIN ke liye alag alag GSTR 3B file karni hogi.

Agar kisi mahine koi transaction nahin hui ho fir bhi GSTR-3B file karna anivary hai.

GSTR-3B kab file karni hoti hai?

GSTR 3B file karne ke due dates

April 2019 20th May 2019 (dusre) 20th June 2019 (Odisha)  Notification Padhen
May 2019 20th June 2019
June 2019 20th July 2019
July 2019 22nd August 2019 | Note: “ Bihar, Gujarat, Karnataka, Kerala, Maharashtra, Odisha, Uttarakhand aur sath hin registered vyakti jinka vyavsay J&K. mein hai, unke liye due date ko 20 september 2019 tak badhaya gya hai.” Notification Yahan
August 2019 20th September 2019
September 2019 20th October 2019
October 2019 20th November 2019
November 2019 20th December 2019

GSTR-3B mein kya kya jaankari honi chahiye?

GSTR-3B form mein di jane wali jaankariyon mein nimlikhit shamil hain:

  • Panjikrit(registered) kardata dwara kiye gaye sales (bikri) aur purchase (kharid)
  • Input tax credit
  • Liable tax
  • Tax paid

GSTR 3B ka Format

 GSTIN: sabhi kardaton ka 15 digit ka Goods and Services taxpayer identification Number (GSTIN) hota hai. Yah apne aap bhar diya jata hai.

 Panjikrit(registered) vyakti ka naam: yah bhi apne aap bhar diya jata hai.

Un sales (bikri) aur purchase (kharid) ki jaankari jo reverse charge ke liye liable hai (Part A): tax ki kul raashi ( 2 rajyon ke bich aur rajya ke antergat dono) aur sath hi kul tax ka vibhajan (IGST, CGST, SGST/UTGST):

  • Outward Taxable Supplies dusre Zero Rate, Nill Rate aur Exempted
  • Outward Taxable Supplies (Zero Rated)
  • Outward Supplies, Nil Rated aur  Exempted ki taraf
  • Inward Supplies jo reverse charge ke adhar par pay karne ke liye liable hai
  • Non-GST Outward Supplies

Ek hi rajya ke antergat un vyaktion ko kiye gaye supply ki jaankari jo panjikrit nahin hain, jo composition dealers hai aur jinke paas UIN hai (Part B):

Is table me ek hi rajya ke antergat, bina panjikrit kiye vyakti,composition dealers aur jinke paas UIN hai, unhen kiye gaye outward supply ka vibhajan dikhaya jata hai. Is jaankari mein rajya ya union territory ke adhar par kul tax raashi aur kul IGST ki jaankari honi chahiye jo supplies par lagayi gayi hai.

Input Tax Credit: is table aapki yogya ITC jo uplabdh hai aur aapke dwara banayi ITC revreals, dono ka istemal kiya jata hai net ITC nikalne mein.

ITC uplabdhta (pure mein ya hisse mein): un inward supplies ko hisso mein dikhayen jispar ITC lagaya gya hai. Ismein nimlikhit jankariyan honi chahiye:

  • Goods ki import: IGST ka tax credit jo goods ki import par pay kiya gya hai.
  • Services ki import: IGST ka tax credit jo services ki import par pay kiya gya hai.

Inward supplies jo reverse charge par liable hai: inward supplies jo reverse charge ke liye liable hain aur unpar GST pay kiya gya hai unhen yahan likhen. Adhik jaankari ke liye reverse charge ke liye liable inwared supplies ke bare mein padhen.

  • ISD se Inward Supplies Input Service Distributor (ISD) se mila Input tax credit
  • Baki sabhi ITC: Diye gaye ko chhodkar baki dusre inward supplies ke ITC ko yahan bharen

Un Input Tax credit ki jaankari jinhen reverse karni hai: Jo ITC reversible hain, inputs ke istemal(usage of inputs)/input services/capital goods jo non-business ke liye istemal hote hain ya un supplies ke liye itemal hote hain jinhen exempt kiya gya hai unhen yahan likhen.

Aur sath hin agar depreciation,capital goods ke component, aur plant & machinery ke tax par claim kiya gya hai to bhi ITC ko swikriti nahin di jayegi.

  • Jo ITC upladh dikh rahi hai usme se is table mein diye gaye us ITC ko jo reverse kiye jayenge, unhen ghatane ke bad jo aayega wahi yogya ITC kaha jayega.

Un ITC ki jaankari jo yogya nahin hai: negative list mein di gayi inward supplies jinpar GST pay kiya gya hai wo Input Tax Credit (ITC) ke yogya nahin hai. In jaise supplies par pay kiye GST ki jaankari is table mein likhi jati hai. Adhik janne ke liye un supplies ki suchi dekhen jo ITC ke liye yogya nahin hai.

Exempt, nil-rated aur non-GST inward supplies ki jaankari: yahan aapko un inward supplies ki jaankari deni hai jo composition scheme ke tahat aane wale suppliers aur supply transactions, nil rated aur exempt supplies aur non GST supplies ke liye us tax period mein ki gayi hai.(ek hin rajya aur do rajyon ke bich dono tarah ke supplies jo aapne kiye hain)

Tax ka payment: yahan aapko apne dwara nirdharit tax ki jaankari deni hogi jo aapke anusar aapko deni hai. Yah table number 3 mein diye outward supplies aur inward supplies jo reverse charge par liable hai, unki jaankari par nirbhar karta hai. ITC aur cash deposit ke istemal se tax ke adhar par tax ke bhugtan ka break-up yahan dena hoga.

TDS/TCS Credit: yahan aapko TDS( Tax withheld by Government establishment) aur TCS ( Tax withheld by E-commerce operator) ki jaankari deni hai. Halanki yah GST ke shuruwati rollout se alag hai. TDS aur TCS tab tak laagu nahin hota jabtak notify nahin kiya jata.

Late fees aur penalty kya hai?

GSTR-3B ko due date ke bad file karne ki late fees niche di gyi hai:

  • Deri se file karne ke liye Rs.50 prati din.
  • Rs. 20 prati din un kardataon ke liye jinke return mein  Nil tax liability hai.

Bache hue tax ko pay karne mein 18% ka salana interest lagega.

Aap shyad yah bhi padhna chahenge: 

GSTR 1 Kya Hai? Kise File Karna Chahiye, Kaise File Karte Hai, Due Dates Aur Late File Karne Ki Fees

Agar Aapne GSTR-3B File Nahin Kiya Hai To Aapko eWay Bill Nahi Milega

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