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TMI BlogComponents of valid GST Return (GSTR-3X X X X Extracts X X X X X X X X Extracts X X X X ..... eturn pertains 3. Turnover Details including Gross Turnover, Export Turnover, Exempted Domestic Turnover, Nil Rated Domestic Turnover, Non GST Turnover and Net Taxable Turnover 4. Final aggregate level outward and inward supply information. These details will be auto populated from GSTR-1 and GSTR-2. 5. There will be separate tables for calculating tax amounts on outward and inward supplies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxpayer for discharging the tax liabilities of the returns and others. Details in these ledgers will get auto populated from previous tax period return (irrespective of mode of filing return i.e. online / offline utility) 11. Details of ITC utilized against tax liability of CGST, SGST and IGST on supplies of goods and services. 12. Net tax payable under CGST, SGST, IGST and Additional Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalties/Fee/Others, etc. This will be auto populated from the Debit entry in Cash ledger irrespective of mode of filing i.e. online / offline utility. 15. Details of ITC balance (CGST, SGST and IGST) at the end of the tax period will be auto-populated in the ITC ledger irrespective of mode of filing return. In case of net exporter or taxpayers dealing with inverted duty structure or similar othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he monthly return. However, the same would be submitted by the taxpayer in the annual return. (GST Law may contain appropriate provision in this regard). The format of the annual return would have a suitable field for this purpose. 3.3.2 The return (GSTR-3) would be entirely auto- populated through GSTR-1 (of counterparty suppliers), own GSTR-2, ISD return (GSTR-6) (of Input Service Distributor), ..... X X X X Extracts X X X X X X X X Extracts X X X X
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