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Goods and Services Tax Network Team has modified the GSTR-3B PDF by adding 3 more details, when the PDF is either previewed or downloaded. 

The three details included are as follows:

1. ARN details

2. Authorised signatory details

3. Breakup for the ITC eligible.


What is GSTR 3B?

Goods and Services Tax Returns 3B or simply GSTR 3B is a type of tax return, filed by the registered taxpayers every month (quarterly for businesses under QRMP Scheme). Registered businesses declare the summary details of the supplies made, GST to be paid, Input Tax Credit (ITC) claimed etc. by the 20th of the following month (quarterly filing for businesses under QRMP). 


What are ARN details?

ARN in GST refers to Application Reference Number or Acknowledgement Reference Number, which is provided to the registered businesses at the time of their application for GST registration. The details of ARN and ARN date are also shown in the new format of GSTR 3B. A sample copy of GSTR 3B with ARN and older version are provided below. 

GSTR 3B Return Filing

Authorized Signatory Details:

In addition to the application reference number (ARN), the new format also added signature, name, and designation of an authorized signatory along with the date of declaration. With this, one can track the name and designation of the authorized person who has filed the GSTR 3B for the organization. Below is the updated copy of GSTR 3B with verification section. Older version of GSTR 3B didn’t populate the authorized signatory details.


Eligible ITC Break up Details:

ITC or Input Tax credit refers to the tax credit a registered person (buyer) receives when he pays tax while purchasing goods or services. This tax credit can be claimed to reduce the tax liability to be paid toward the sales of goods and services by that registered person. ITC for the tax period is auto populated in GSTR 3B from FORM GSTR 2B, which is reconciled against the suppliers’ invoices. 


Eligible Input Tax Credit is provided in section 4 of GSTR 3B. In the earlier GSTR 3B, only split of eligible ITC as (A) ITC available, (B) ITC reversed, (C) Net ITC available and (D) Ineligible ITC are provided. Copy of the section 4 of earlier version of GSTR 3B is provided below.

In the recent version of GSTR 3B, detailed split of (A) ITC available, (B) ITC reversed, and (D) Ineligible ITC is also provided. 

(A) ITC available is split into (1) Import of goods, (2) Import of Services, (3) Inward supplies liable to reverse charge (other than 1 & 2 above), (4) Inward supplies from ISD and (5) All other ITC.

(B) ITC Reversed is split into ITC reversed (1) As per rules 42 & 43 of CGST Rules and (2) Others.

(D) Ineligible ITC is split into ineligible ITC (1) As per Section 17 (5) and (2) Others. 


copy of the updated version of Section4 of GSTR 3B is provided below for reference.