DUE DATES OF FILING OF GST RETURNS

Month GST R-3B GST R-1 GST R-2 GST R-3

July' 2017 20-Aug 01-05 Sept 06-10 Sept 11-15 Sept
August' 2017 20-Sep 16-20 Sept 21-25 Sept 26-30 Sept
 Vishwa Nath Sharma
Advocate-Taxation
D-71 HIG Deen Dayal Nagar, Phase-1
M O R A D A B A D - 244001- Uttar Pradesh
Cell : +91 9359713889
E.Mail : vnsharma.taxpert@gmail.com

I Details of outward supplies and reverse charge inward supplies for the Month of July

Total taxable value Intergrated tax

S.No Details
1 Taxable supplies
2 Zero rated Supplies or (To SEZ/ Exported) Nil
3 Exempted or NIL Rated supplies Nil
4 Inward Supplies under reverse charge
5 Non GST outward supplies
TOTAL - -

II Details of Inter-state supplies made to following persons for the Month of July

S.No PLACE OF SUPPLY Total taxable value Intergrated tax

1 Supplies made to unregistered persons

-Specify the sate name
-Specify the sate name

-Specify the sate name

-Specify the sate name
-Specify the sate name
TOTAL - -

2 Supplies made to composition taxable persons

-Specify the sate name
-Specify the sate name
-Specify the sate name
-Specify the sate name
-Specify the sate name
TOTAL - -
3 Supplied made to UIN holders
-Specify the sate name
-Specify the sate name
-Specify the sate name
-Specify the sate name
-Specify the sate name
 TOTAL - -

III Eligible ITC

S.No Details Integrated Tax Central tax

A ITC Available on 1 to 5
1 Import of goods (From Outside India) - Nil
2 Import of services (From outside India) - Nil
3 Inward purchase liable to reverse charge (other 1 & 2
above)
4 Inward supplies from Input service distributer
5 All other ITC
Total - -
B ITC Reversed
1 As per rules 42 & 43 of CGST Rules
2 Others
Total - -
C Net ITC Available (A) – (B) - -
D Ineligible ITC
1 As per section 17(5)
2 Others

IV Values of exempt, nil-rated and non-GST inward supplies or purchases

Intra-State
S.No Nature of supplies Inter-State supplies supplies
From a supplier under composition scheme, Exempt
1 and Nil rated supply
2 Non GST supply
Central tax State/ UT tax Cess

Nil Nil Nil In case goods/service are

Nil Nil Nil exported value must be
declared even though tax
theron will be NIL

- - -

Total taxable Intergrated

S.No PLACE OF SUPPLY value tax

Supplies made to
1 unregistered persons
Delhi 100,000 5,000
Tamil nadu

Supplies made to
composition taxable
2 persons
Haryana
Bihar

Supplied made to UIN

3 holders
Gujrat
For example Maharastra

The above table will be required by the government for distribution of tax
between the central and state government
State/ UT
tax Cess

Nil -
Nil -

- -

- -
- -
bution of tax