Month-Wise GSTR-3B Annual Summary Report

GSTIN:- 23AHWPJ7496A1Z0 State:-

Client Name:- VIKAS TRADERS
Financial Year:- 2023-2024
3.1 Details of Outwards supplies and inwards supplies liable to reverse charge (other than those covered by Table 3.1.1)

Type of Supplies Apr May

1. Outward taxable supplies (other than zero rated nil rated and exempted)
a) Taxable Value 2,976,589.00 3,903,801.00
b) IGST - -
c) CGST 392,053.06 503,554.59
d) SGST/UTGST 392,053.06 503,554.59
e) CESS - -
2. Outward taxable supplies (zero rated)
a) Taxable Value - -
b) IGST - -
c) CGST - -
d) SGST/UTGST - -
e) CESS - -
3. Other outward supplies (Nil rated exempted)
a) Taxable Value - -
b) IGST - -
c) CGST - -
d) SGST/UTGST - -
e) CESS - -
4. Inward supplies (liable to reverse charge)
a) Taxable Value - -
b) IGST - -
c) CGST - -
d) SGST/UTGST - -
e) CESS - -
5. Non GST outward supplies
a) Taxable Value - -
b) IGST - -
c) CGST - -
d) SGST/UTGST - -
e) CESS - -

3.1.1. Details of supplies notified under section 9(5) of the CGST Act, 2017 and corresponding provision in IGST/UTGST/SGST Acts.

Description Apr May

(i) Taxable supplies on which electronic commerce operator pays tax under Sub-section (5) of Section 9 [To be furnished by the electron
a) Taxable Value
b) IGST
c) CGST
 d) SGST/UTGST
e) CESS
(ii) Taxable supplies made by the registered person through electronic commerce operator, on which electronic commerce operator is r
a) Taxable Value
b) IGST
c) CGST
d) SGST/UTGST
e) CESS

4. Eligible ITC Month-Wise Summary

Type of Supplies Apr May

1. ITC Available (whether in full or part)
a) Import of goods
ii) IGST - -
iii) CGST - -
iv) SGST/UTGST - -
v) CESS - -
b) Import of services
ii) IGST - -
iii) CGST - -
iv) SGST/UTGST - -
v) CESS - -
c) Inward supplies liable to reverse charge (other
than 1 & 2 above)
ii) IGST - -
iii) CGST - -
iv) SGST/UTGST - -
v) CESS - -
d) Inward supplies from ISD
ii) IGST - -
iii) CGST - -
iv) SGST/UTGST - -
v) CESS - -
e) All other ITC
ii) IGST - -
iii) CGST 494,772.00 726,101.99
iv) SGST/UTGST 494,772.00 726,101.99
v) CESS - 277,878.38
2. ITC Reversed
a) As per rules 38,42 & 43 of CGST Rules and
section 17(5)
ii) IGST - -
iii) CGST - -
iv) SGST/UTGST - -
v) CESS - -
b) Others
ii) IGST - -
iii) CGST - -
iv) SGST/UTGST - -
v) CESS - -
3. Other Details
a) ITC reclaimed which was reversed under Table
4(B)(2) in earlier tax period
ii) IGST - -
iii) CGST - -
iv) SGST/UTGST - -
v) CESS - -
b) Ineligible ITC under section 16(4) & ITC
restricted due to PoS rules
ii) IGST - -
iii) CGST - -
iv) SGST/UTGST - -
v) CESS - -

5.1 Values of exempt, nil-rated and non-GST inward supplies

Type of Supplies Apr May

1 From a supplier under composition scheme
Exempt and Nil rated supply
a) Inter-State supplies
b) Intra-State supplies
2 Non GST supply
a) Inter-State supplies
b) Intra-State supplies

6.1 Payment of Tax

Set Off / Payment of Tax Apr May

1 Integrated Tax - -
a) Set Off Via Integrated Tax - -
b) Set Off Via Central Tax - -
c) Set Off Via State/UT tax - -
d) Set Off Via Cess - -
e) Tax Paid TDS/TCS - -
f) Tax/Cess paid in cash - -
g) Interest - -
h) Late Fee - -
2. Central Tax 392,053.00 503,555.00
a) Set Off Via Integrated Tax - -
b) Set Off Via Central Tax 392,053.00 503,555.00
c) Set Off Via State/UT tax - -
d) Set Off Via Cess
e) Tax Paid TDS/TCS
f) Tax/Cess paid in cash
g) Interest
h) Late Fee
3. State/UT Tax
a) Set Off Via Integrated Tax
b) Set Off Via Central Tax
c) Set Off Via State/UT tax
d) Set Off Via Cess
e) Tax Paid TDS/TCS
f) Tax/Cess paid in cash
g) Interest
h) Late Fee
4. Cess
a) Set Off Via Integrated Tax
b) Set Off Via Central Tax
c) Set Off Via State/UT tax
d) Set Off Via Cess
e) Tax Paid TDS/TCS
f) Tax/Cess paid in cash
g) Interest
h) Late Fee
5.Reverse Charge
a) Integrated Tax
Tax/Cess paid in cash
b) Central Tax
Tax/Cess paid in cash
c) State/UT Tax
Tax/Cess paid in cash
d) Cess
Tax/Cess paid in cash
6.2 TDS/TCS Credit
Set Off / Payment of Tax
1 TDS
a) IGST
b) CGST
c) SGST/UTGST
2 TCS
a) IGST
b) CGST
c) SGST/UTGST
- -
- -
- -
- -
- -
392,053.00 503,555.00
- -
- -
392,053.00 503,555.00
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
Apr May
Total Outward Supplies

Total Of Outward Supplies Apr May

a) Taxable Value 2,976,589.00 3,903,801.00
b) IGST - -
c) CGST 392,053.06 503,554.59
d) SGST/UTGST 392,053.06 503,554.59
e) CESS - -
 Madhya Pradesh

by Table 3.1.1)

Jun Jul Aug Sep Oct Nov

3,918,095.00 2,404,568.00 4,441,756.26

- - -
444,343.06 263,961.43 513,630.94
444,343.06 263,961.43 513,630.94
- - -

- - -
- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -
- - -

n IGST/UTGST/SGST Acts.

Jun Jul Aug Sep Oct Nov

To be furnished by the electronic commerce operator]
ctronic commerce operator is required to pay tax under Sub-section (5) of Section 9 [To be furnished by the registered person making supplies throug

Jun Jul Aug Sep Oct Nov

- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -

- - -
530,716.00 509,334.00 460,387.87
530,716.00 509,334.00 460,387.87
- - -

- - -
- - -
- - -
- - -
 - - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -

Jun Jul Aug Sep Oct Nov

Jun Jul Aug Sep Oct Nov

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
444,343.00 263,961.00 513,631.00
- - -
444,343.00 263,961.00 513,631.00
- - -
 - - -
- - -
- - -
- - -
- - -
444,343.00 263,961.00 513,631.00
- - -
- - -
444,343.00 263,961.00 513,631.00
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

Jun Jul Aug Sep Oct Nov

Jun Jul Aug Sep Oct Nov
3,918,095.00 2,404,568.00 4,441,756.26 - - -
- - - - - -
444,343.06 263,961.43 513,630.94 - - -
444,343.06 263,961.43 513,630.94 - - -
- - - - - -
Dec Jan Feb Mar Total

17,644,809.26
-
2,117,543.08
2,117,543.08
-

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

-
-
-
-
-

Dec Jan Feb Mar Total

-
-
-
 -
-
erson making supplies through electronic commerce operator].
-
-
-
-
-

Dec Jan Feb Mar Total

-
-
-
-

-
-
-
-

-
-
-
-

-
-
-
-

-
2,721,311.86
2,721,311.86
277,878.38

-
-
-
-
 -
-
-
-

-
-
-
-

-
-
-
-

Dec Jan Feb Mar Total

-
-

-
-

Dec Jan Feb Mar Total

-
-
-
-
-
-
-
-
-
2,117,543.00
-
2,117,543.00
-
 -
-
-
-
-
2,117,543.00
-
-
2,117,543.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

Dec Jan Feb Mar Total

Dec Jan Feb Mar Total
- - - - 17,644,809.26
- - - - -
- - - - 2,117,543.08
- - - - 2,117,543.08
- - - - -