Form GSTR-3B (August'21)

Name of the Assessee HSCL(Jharkhand)

2 i GSTIN 20AAACH9524R1ZB
ii GST User ID hscl_bokaro
iii GST Password Jharkhand@123

Total Taxable
3 Particulars IGST CGST SGST/UTGST
Value
3.a Outward taxable supplies 71,098,292.00 - 5,737,658.00 5,737,658.00
i - Registered Persons 71,098,292.00 - 5,737,658.00 5,737,658.00
ii - Unregistered Persons (Annexure-A)
iii - Composite Dealers (Annexure-A)
iv - UIN Holder (UNO/International Orgn.)
3.b Zero rated supplies (Export or Supplies made to SEZ)
3.c Nil rated/Exempted supplies 1,573,180.00 - - -
3.d Inward supplies under Reverse Charge 490,206.00 - 40,976.31 40,976.31

4 Input Tax Credit (ITC) IGST CGST SGST/UTGST

4.a Available
i Import of Goods
ii Import of Services
iii Inward supplies under Reverse Charge - 40,976.31 40,976.31
iv Inward supplies from ISD
v All other ITC 155,244.00 6,207,516.50 6,207,516.50
4.b ITC Reversed
i As per Rule 42 & 43 of CGST Rules. - -
ii Others - 189,785.00 189,785.00
4.c Net ITC Available (4.a) - (4.b) 155,244.00 6,058,707.81 6,058,707.81
4.d Ineligible ITC
i As per Sec. 17(5) (Annexure - B)
ii Others

5 Exempt/Nil-rated/Non-GST Inward supplies Inter-State Intra-State

i Exempt, Nil-rated or from Composite dealer -
ii Non-GST supply -
 ( As Per Notification No-49/2019 of CGST 2017 in respect of revised amendment rules of ITC
Avaliment )

VALUE IGST CGST SGST

Opening Input - - 302,037.00 302,038.00
RCM Input 490,206.00 - 40,976.31 40,976.31

Input as per 2A
Ranchi 16,038,041.00 63,884.00 940,988.00 940,988.00
MGT 596,688.00 - 53,702.00 53,702.00
Bokaro 41,032,319.00 91,360.00 3,644,404.00 3,644,404.00
Add: Previous Month 23,512,291.00 - 1,568,422.50 1,568,422.50
Add: Reclaim - - - -
All Other ITC 81,179,339.00 155,244.00 6,207,516.50 6,207,516.50
Less: Reversal 2,108,727.00 - 189,785.00 189,785.00

Total 79,560,818.00 155,244.00 6,360,744.81 6,360,745.81

TOTAL OUTPUT
Outward taxable supplies
Sales 69,525,112.00 - 5,596,072.00 5,596,072.00
Add: Advance (Bokaro) 1,573,180.00 - 141,586.00 141,586.00
Less: Credit Note - - - -
71,098,292.00 - 5,737,658.00 5,737,658.00

OFFSET OF LIABILTY
( As Per Notifiaction No-49/2019 of CGST Balance
2017 in respect of revised amendment Available/ Balance Available RCM To Be
rules of ITC Avaliment ) OUTPUT INPUT Payable Adj. (I-C) Adj. (I-S) PAYABLE Available RCM Payable Cash Balance Paid
IGST - 155,244.00 155,244.00 77,622.00 -77,622.00 - - - - -
CGST 5,737,658.00 6,360,745.00 623,087.00 -77,622.00 - -700,709 700,709.00 40,976.31 11,898 29,078
SGST 5,737,658.00 6,360,746.00 623,088.00 - -77,622.00 -700,710 700,710.00 40,976.31 11,901 29,075

PAYMENTS
IGST CGST SGST
OUTPUT - - -
RCM - - -
INTEREST - - -
LATE FEE - - -
PENALTY - - -

Opening Cash IGST CGST SGST

- Tax - - -
- Interest - - -
- Penalty - - -
- Fees - - -

Interest Calculation
Value From To Days Amount
IGST - - - - -
CGST - - - - -
SGST - - - - -
 RCM
Total CGST SGST IGST
Rent - 18% - - - -
Loading - 18% - - - -
RCM
(Ranchi) 48,342.00 5% 2,417.10 1,208.55 1,208.55 -
RCM
(Bokaro) 441,864.00 18% 79,535.52 39,767.76 39,767.76 -
490,206.00 81,952.62 40,976.31 40,976.31 -
 GSTR-3B
Paticulars Taxable Value IGST CGST SGST Total Tax Total Value
Sales 69,525,112.00 - 5,596,072.00 5,596,072.00 11,192,144.00 80,717,256.00
Add: Advance (Bokaro) 1,573,180.00 - 141,586.00 141,586.00 283,172.00 1,856,352.00
Less: Credit Note - - - - - -
- - - - - -
Total Outward 71,098,292.00 - 5,737,658.00 5,737,658.00 11,475,316.00 82,573,608.00

GSTR-1
Paticulars Taxable Value IGST CGST SGST Total Tax Total Value
Sales 69,525,112.00 - 5,596,072.00 5,596,072.00 11,192,144.00 80,717,256.00
Add: Advance (Bokaro) 1,573,180.00 - 141,586.00 141,586.00 283,172.00 1,856,352.00
Less: Credit Note - - - - - -

Total Outward 71,098,292.00 - 5,737,658.00 5,737,658.00 11,475,316.00 82,573,608.00

Difference GSTR-1 & GSTR-3B - - - - - -