GSTR-3B WORKING — MONTHLY GST COMPUTATION
Summary computation supporting the monthly / quarterly return in Form GSTR-3B under Section 39 of the CGST Act, 2017. Tax period: [MM/YYYY].
3.1 Outward supplies & tax liability
| Nature of supply | Taxable value | IGST | CGST | SGST | Cess |
|---|
| Outward taxable (other than zero-rated) | [10,00,000] | [–] | [90,000] | [90,000] | [–] |
| Zero-rated (exports / SEZ) | [2,00,000] | [36,000] | [–] | [–] | [–] |
| Inward supplies liable to reverse charge | [50,000] | [9,000] | [–] | [–] | [–] |
| Total output tax (A) | — | [45,000] | [90,000] | [90,000] | [–] |
4. Eligible Input Tax Credit
| Particulars | IGST | CGST | SGST | Cess |
|---|
| ITC available (import / inward / RCM) | [30,000] | [40,000] | [40,000] | [–] |
| Less: ITC reversed (Rule 42/43) | [–] | [2,000] | [2,000] | [–] |
| Net ITC available (B) | [30,000] | [38,000] | [38,000] | [–] |
Net tax payable in cash (A − B)
| Head | Output tax | ITC set-off | Payable in cash |
|---|
| IGST | [45,000] | [30,000] | [15,000] |
| CGST | [90,000] | [38,000] | [52,000] |
| SGST | [90,000] | [38,000] | [52,000] |
| [Cess] | [__________] | [__________] | [__________] |
Compliance note: ITC must be claimed only to the extent reflected in GSTR-2B and utilised in the order prescribed by Sections 49, 49A and 49B. GSTR-3B is due by the 20th of the following month (or 22nd/24th for QRMP filers). Interest under Section 50 applies to net cash tax paid late.
Before you use it — fill in / check
- Tax period
- Outward taxable value
- Output tax (I/C/S)
- Net ITC
- Payable in cash
How to use this template
- Read through and replace every [bracketed] or blank placeholder with your actual details.
- Delete any clause that doesn't apply and add anything specific to your situation.
- Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
- Get it signed / stamped / notarised as required, and keep a copy for your records.
This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.
