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of <h1>GSTR-3B Filing Requirements Under GST Act: Reporting Supplies, ITC, Payments, and Verification Rules</h1> The structure and details required for filing the GSTR-3B form under GST law, including reporting of outward supplies, inward supplies liable to reverse charge, and supplies through electronic commerce operators. It specifies the taxable values and tax components such as Integrated Tax, Central Tax, State/UT Tax, and Cess. The form also requires disclosure of eligible input tax credit (ITC), ITC reversed, and net ITC available, along with exempt, nil-rated, and non-GST inward supplies. Payment details, including tax payable, adjustments, and payments made through ITC or cash, must be furnished. The form mandates verification by an authorized signatory affirming the correctness of the information. Recent amendments effective February 11, 2025, modify tax payment descriptions and omit certain TDS/TCS credit details. The form aims to ensure accurate tax reporting and compliance by registered persons under the Central Goods and Services Tax Act, 2017.
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