Guiding Note for 3B
General Information : The document helps to provide the guidance to get the data for 3B which will be submitted for July 2017 and August 2017 instead of GSTR 1, GSTR 2 and GSTR 3 as per the notification published.
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Guiding Principles for 3B
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Assumptions: 1. GSTN ID is maintained in the Business Place for each state level registration 2. Combination of Tax Code, Transaction Key, GL and Document Type to differentiate Nil, exempted, Non-GST and ISD 3. Individual transaction key for IGST, CGST & SGST 4. Consider the Tax Base Amount for IGST as it is in the report 5. Tax Base Amount is repeated for CGST and SGST (&USGT), so consider only the CGST and do NOT include the SGST (&USGT), to avoid reputation Step 1: 1. Existing Report SE38 RFUMSV00 Sample navigations and selection criteria are provided, but the selection criteria can be modifiable by the customer based on their requirement. 2. Select Company Code Posting Date
3. Use “Further selection” Select Business Place
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To get the summary of data for 3B
Step 2: Guided principles to extract data for 3.1 (Step 1 + Step 2) 1. a Transaction Key (used to identify the IGST, CGST & SGST) 2. b & c Specific Tax code used for zero & Nil rated and exempted 3. d Transaction Key to identify the reverse change 4. e Run your existing report for excise and VAT & Service filtered based on the transaction key © 2016 SAP S or an SAP affiliate company. All rights reserved.
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Sample output:
Step 3: Step 1 + Step 3 Download all data into excel only using the IGST Transaction key and the custom program is required to identify the unregistered supplier
Sample Output:
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Step 4: Step 1 + Step 4 A) ITC Available (Whether in full or part) 1. Import of goods Tax code + Transaction Key 2. Import of service Tax code 3. Inward supplies liable to reverse charge Tax code + Transaction Key 4. Inward supplies from ISD GL (used for ISD) + Document Type (If required Tax code + Transaction key) 5. All other ITC Extract all inward supply and filter based on transaction key B) ITC Reversed Document Type used for reversal + Tax Code (If tax code used separately for reversal) D) Ineligible ITC Transaction Key (NVV)
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Sample Output:
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Step 6: Step 1 + Step 6
1. Download all data into excel for all Inward supplies and filter based on the Tax code for exempt and Nil rated. 2. The custom program is required to identify the composition supplier 3. Based on the transaction key filter the Non-GST supply Sample Output:
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Alternative Approach Customize the report RFUMSV00 in SUMBIT and RETURN to get your expected output. Sample Output:
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