How to File GSTR 3, GST Monthly Return, Guide on Filing GSTR-3 on GST Portal
How to File GSTR 3, Guide on Filing GSTR-3 on GST Portal: Every registered business is required to furnish details of Inward and Outward Supply.||How to File GSTR 3, Guide on Filing GSTR-3 on GST Portal: Every registered business is required to furnish details of Inward and Outward Supply.||How to File GSTR 3, Guide on Filing GSTR-3 on GST Portal: Every registered business is required to furnish details of Inward and Outward Supply.||How to File GSTR 3, Guide on Filing GSTR-3 on GST Portal: Every registered business is required to furnish details of Inward and Outward Supply.||How to File GSTR 3, Guide on Filing GSTR-3 on GST Portal: Every registered business is required to furnish details of Inward and Outward Supply.||How to File GSTR 3, Guide on Filing GSTR-3 on GST Portal: Every registered business is required to furnish details of Inward and Outward Supply.||How to File GSTR 3, Guide on Filing GSTR-3 on GST Portal: Every registered business is required to furnish details of Inward and Outward Supply.

- Registered taxable person paying taxes under Composition scheme (Form GSTR-4 shall be furnished instead)
- Non-resident taxable person (Form GSTR-5 shall be furnished instead)
- Person liable to deduct tax at source as per Section 46 (Form GSTR-7 shall be furnished instead, for the purpose of reporting the taxes deducted at source)
- Person liable to deduct tax at source as per Section 56 (Form GSTR-8 shall be furnished instead, for the purpose of reporting the taxes collected at source)
- GSTR 3 - Monthly return after finalization of outward supplies and inward supplies
- Due Date - 20th of succeeding tax period
Headings under GSTR-3:
GSTIN: GST Number (GSTIN) is a unique 15 digit number which is allotted to the assessee at the time of filing an application for registration for Goods & Service Tax. Each taxpayer will be allotted a state-wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). Just like PAN Card No is required for payment and filing of Income Tax Returns, similarly GSTIN is required for payment and filing of GST Returns.. The GSTIN of the taxpayer will be auto-populated at the time of return filing. Name of the taxpayer: Name of the taxpayer will also be auto-populated at the time of logging at the GST Portal.Advertisement
- Taxable Turnover
- Export Turnover
- Nil rated and Exempted Turnover
- Non-GST Turnover
- Total Turnover ( sum of above all)
Following are my views on GSTR 3 Monthly Return
- Provision to give total turnover separately for Taxable Turnover, Export Turnover, Nil rated and Exempted Turnover, Non GST Turnover
- Most of the information of outward supplies and inward supplies are auto populated based on GSTR -1 & GSTR -2
- Provision for Output tax added / reduced on account of non-rectification / rectification of communicated mismatches
- Provision for Total tax liability for the month for goods & Services separately
- Provision for ITC received during the month, mainly from electronic ITC ledger
- Auto populated Tax, interest, late fee and penalty paid from Electronic cash ledger and ITC ledger
- Provision for Refunds claimed from cash ledger
How to File GSTR 3 at GST Portal, Components of GSTR-3

GST Monthly Return Filing Process
Here below you may find detailed process for how to file GSTR 3 Return, find complete details for GST Return process at GST Portal with screenshots. Now check more details from below....






Part B of Form GSTR 3
- Tax, Interest, Late Fee and Penalty Paid – This heading will take input from all the headings from Part A and will determine the final GST liability. Separate tax liability will be shown against CGST, SGST, and IGST. Here the taxpayer will have the option to debit cash ledger/ credit ledger against the liability outstanding.
- Refunds Claimed from Cash Ledger – Input Credit amount in excess of tax liability will flow to this heading. The taxpayer can claim a refund of amount showing in this header.