Form GSTR-3B

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[See Rule 61]

System Generated Summary

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(For Reference only)
Financial Year 2022-23

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1. GSTIN 18ACVPA7546A1ZK
2(a). Legal Name of the Registered Person MANOJ KUMAR AGARWAL
2(b). Trade name, if any SIDDHI VINAYAK FOODS

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3.1 Details of Outward supplies and inward supplies liable to reverse charge
Nature of Supplies Total Taxable Integrated Central State/UT Cess(₹)
value(₹) Tax(₹) Tax(₹) Tax(₹)
(a) Outward Taxable Supplies (Other Than Zero Rated, Nil 7,64,30,382.60 28,66,440.63 26,06,330.77 26,06,330.77 0.00

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Rated and Exempted)
(b) Outward Taxable Supplies (Zero Rated) 0.00 0.00 0.00 0.00 0.00
(c) Other Outward Supplies (Nil Rated, Exempted) 0.00 0.00 0.00 0.00 0.00
(d) Inward Supplies (Liable to Reverse Charge) 34,89,489.00 1,13,599.29 30,437.62 30,437.62 0.00

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(e) Non-GST Outward Supplies 0.00 0.00 0.00 0.00 0.00
3.1.1 Details of Supplies notifed under section 9(5) of the CGST Act, 2017 and corresponding provisions in

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IGST/UTGST/SGST Acts
Nature of Supplies Total Integrated Central State/UT Cess(₹)

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Taxable Tax(₹) Tax(₹) Tax(₹)
value(₹)
(i) Taxable supplies on which electronic commerce operator pays tax u/s 9(5) [to 0.00 0.00 0.00 0.00 0.00
be furnished by electronic commerce operator]

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(ii) Taxable supplies made by registered person through electronic commerce 0.00 0.00 0.00 0.00 0.00
operator, on which electronic commerce operator is required to pay tax u/s 9(5)
[to be furnished by registered person making supplies through electronic
commerce operator]

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3.2 Out of Supplies made in 3.1 (a) above, Details of Inter-State Supplies made to Unregistered Persons,
Composition Taxable Persons and UIN Holders
Nature of Supplies Total Taxable value(₹) Integrated Tax(₹)
Supplies Made to Unregistered Persons 0.00 0.00

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Supplies Made to Composition Taxable Persons 8,93,698.30 1,33,093.91
Supplies Made to UIN holders 0.00 0.00

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4. Eligible ITC
Details Integrated Central State/UT Cess(₹)
Tax(₹) Tax(₹) Tax(₹)
(A) ITC Available(Whether in Full or Part) 75,27,526.12 1,77,634.34 1,77,634.34 0.00
(1) Import of goods 0.00 0.00 0.00 0.00
(2) Import of services 0.00 0.00 0.00 0.00
(3) Inward supplies liable to reverse charge (other than 1 & 2 above) 1,13,599.29 30,437.62 30,437.62 0.00
(4) Inward supplies from ISD 0.00 0.00 0.00 0.00

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(5) All other ITC 74,13,926.83 1,47,196.72 1,47,196.72 0.00
(B) ITC Reversed 6,74,043.79 347.60 347.60 0.00
(1) As per rules 42 & 43 of CGST Rules (up to 072022)/ As per rules 38,42 & 43 of 0.00 0.00 0.00 0.00

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CGST Rules and section 17(5) (from 082022)
(2) Others 6,74,043.79 347.60 347.60 0.00
(C) Net ITC Available (A–B) 68,53,482.33 1,77,287.28 1,77,287.28 0.00
(D) Ineligible ITC (up to 072022)/ Other Details (from 082022) 0.00 0.00 0.00 0.00

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(1) As per section 17(5) (up to 072022)/ ITC reclaimed which was reversed under 0.00 0.00 0.00 0.00
Table 4(B)(2) in earlier tax period (from 082022)
(2) Others (up to 072022)/ Ineligible ITC under section 16(4) & ITC restricted due to 0.00 0.00 0.00 0.00
PoS rules (from 082022)

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5 Values of Exempt, Nil-Rated and Non-GST Inward Supplies

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Nature of Supplies Inter-State Supplies(₹) Intra-State Supplies(₹)
From a Supplier under Composition Scheme, Exempt and Nil Rated Supply 0.00 78,000.00
Non GST Supply 0.00 1,52,144.50

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5.1 Interest and Late fee
Details Integrated Tax(₹) Central Tax(₹) State/UT Tax(₹) Cess(₹)
Interest 72.31 171.03 171.03 0.00
Late fee 0.00 275.00 275.00 0.00
6.1 Payment of Tax

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Description Total Tax Tax Paid Through ITC(₹) Tax/Cess Paid in Interest Paid in Late Fee Paid in
Payable(₹) Cash(₹) Cash(₹) Cash(₹)
Integrated Central Tax State/UT Cess

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Tax Tax
(A) Other than Reverse Charge
Integrated 28,66,440.00 28,66,440.00 0.00 0.00 0.00 0.00 72.00 0.00
Tax

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Central Tax 26,06,332.00 19,93,520.00 1,91,405.00 0.00 0.00 4,21,407.00 171.00 275.00
State/UT Tax 26,06,332.00 19,93,522.00 0.00 1,91,404.00 0.00 4,21,406.00 171.00 275.00
Cess 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(B) Reverse Charge

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Integrated 1,13,599.29 0.00 0.00 0.00 0.00 1,13,599.00 0.00 0.00
Tax
Central Tax 30,437.62 0.00 0.00 0.00 0.00 30,438.00 0.00 0.00
State/UT Tax 30,437.62 0.00 0.00 0.00 0.00 30,438.00 0.00 0.00
Cess 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00

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