GSTR-3B Tax Summary
Automatic computation of GST Output liability, Eligible Input Tax Credit (ITC), and Net payable tax.
Total Output Liability (Sales)
₹0.00
Taxable Value: ₹0.00
Eligible Input Tax Credit (ITC)
₹0.00
From verified business expenses
Net Cash Liability
₹0.00
Post offset credit utilization
Table 3.1: Outward Supplies & Inward RCM
Liabilities arising from sales operations and reverse-charge mechanism.
| Nature of Supplies | Taxable Value | IGST | CGST | SGST |
|---|
Table 4: Eligible Input Tax Credit (ITC)
Taxes paid on business expenses available to offset output liability.
| ITC Details | IGST | CGST | SGST |
|---|
Table 3.2: Inter-State supplies (Unregistered)
Inter-State taxable supplies made to unregistered persons (included in Table 3.1a).
| Place of Supply (State/UT) | Total Taxable Value | Amount of Integrated Tax (IGST) |
|---|
Table 5: Exempt, Nil-Rated and Non-GST Inward Supplies
Values of exempt, nil-rated, non-GST, and composition inward supplies.
| Nature of Supplies | Inter-State Supplies | Intra-State Supplies |
|---|
Net Tax Offset Ledger
Cross-utilization breakdown for liabilities.
GST Rules Reminder
GSTR-3B requires utilizing Integrated Tax (IGST) credit first against IGST output, and then against CGST/SGST liabilities. Central Tax (CGST) credit cannot be offset against State Tax (SGST) liability and vice versa. Always check offset rules prior to final payment.