Gst and Tax Expert


GSTR3 format definition

6  Outward Supplies (Table Code : osup)

6.1  Table Name: Inter-state supplies

Table Code: inter

S. No Column Name Column Description
Full Value Sample Value  
1 tax_sup
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
iamtIGST Amount as per invoice
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Taxable supplies
2 rev_sup
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
iamtIGST Amount as per invoice
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Supplies attracting reverse charge-Tax payable by recipient of supply
3 zr_sup_wp
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
iamtIGST Amount as per invoice
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Zero rated supply made with payment of Integrated Tax
4 ecomm_sup
etinGstin of the Ecommerce taxpayer
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
iamtIGST Amount as per invoice
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS

6.2  Table Name: Intra-State Supplies to Registered Taxable Persons

Table Code: intra

S. No Column Name Column Description
Full Value Sample Value  
1 tax_sup
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
camtCGST on Value of Intra-State Supply of goods to Registered taxpayers
samtSGST on Value of Intra-State Supply of goods to Registered taxpayers
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Taxable supplies
2 rev_sup
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
camtCGST on Value of Intra-State Supply of goods to Registered taxpayers
samtSGST on Value of Intra-State Supply of goods to Registered taxpayers
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Supplies attracting reverse charge-Tax payable by recipient of supply
3 ecomm_sup
etinGstin of the Ecommerce taxpayer
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
camtCGST on Value of Intra-State Supply of goods to Registered taxpayers
samtSGST on Value of Intra-State Supply of goods to Registered taxpayers
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Inter State supplies to registered Tax payers details

6.3  Table Name: Tax effect of amendments made in respect of outward supplies

Table Code: inter

S. No Column Name Column Description
Full Value Sample Value  
1 tax_sup
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
iamtIGST Amount as per invoice
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Taxable supplies
2 zr_sup_wp
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
iamtIGST Amount as per invoice
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Zero rated supply made with payment of Integrated Tax
3 ecomm_sup
etinGstin of the Ecommerce taxpayer
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
iamtIGST Amount as per invoice
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Out of the supplies mentioned at A, the value of supplies made though an e-commerce operator attracting TCS

6.4  Table Name: Tax effect of amendments made in respect of outward supplies

Table Code : intra

S. No Column Name Column Description
Full Value Sample Value  
1 tax_sup
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
camtCGST on Value of Intra-State Supply of goods to Registered taxpayers
samtSGST on Value of Intra-State Supply of goods to Registered taxpayers
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Taxable supplies
2 rev_sup
etinGstin of the Ecommerce taxpayer
tx_rRate of Tax
txval/diff_valtaxable value/Net differential value
camtCGST on Value of Intra-State Supply of goods to Registered taxpayers
samtSGST on Value of Intra-State Supply of goods to Registered taxpayers
cessCESS on Value of Inter-State Supply of goods to Registered taxpayers
Supplies attracting reverse charge- Tax payable by the recipient of supply

7  Inward Supplies (Table Code : isup)

7.1  Table Name: Inter-state supplies received

Table Code: inter

S. No Column Name Column Description
Full Value Sample Value  
1 txrt Rate of Tax
2 txval taxable value/Net differential value  
3 iamt Amount IGST
4 cess Amount CESS

7.2  Table Name: Intra-state supplies  received

Table Code: intra

S. No Column Name Column Description
Full Value Sample Value  
1 txrt Rate of Tax
2 txval taxable value/Net differential value
3 camt Amount CGST
4 samt Amount SGST
5 cess Amount CESS

7.3  Table Name: Inter-state supplies received amendments

Table Code: inter

S. No Column Name Column Description
Full Value Sample Value  
1 txrt Rate of Tax
2 txval taxable value/Net differential value  
3 iamt Amount IGST
4 cess Amount CESS

7.4  Table Name: Intra-state supplies  received amendments

Table Code: intra

S. No Column Name Column Description
Full Value Sample Value  
1 txrt Rate of Tax
2 txval taxable value/Net differential value
3 camt Amount CGST
4 samt Amount SGST
5 cess Amount CESS

8  Table Name : Total Tax liability

Table Code : ttxl

S. No Column Name Column Description
Full Value Sample Value  
1 ttltx_out
txvalTotal Taxable Value
rtTax Rate
itxIntegrated Tax Amount
ctxCentral Tax Amount
stxState / Union Territory Tax Amount
cstxCess Amount
Total tax liability on outward supplies
2 ttltx_in
txvalTotal Taxable Value
rtTax Rate
itxIntegrated Tax Amount
ctxCentral Tax Amount
stxState / Union Territory Tax Amount
cstxCess Amount
Total tax liability on inward supplies
3 ttltx_itcrv
txvalTotal Taxable Value
rtTax Rate
itxIntegrated Tax Amount
ctxCentral Tax Amount
stxState / Union Territory Tax Amount
cstxCess Amount
Total tax liability on ITC Reversal/Reclaim
4 ttltx_oth
txvalTotal Taxable Value
rtTax Rate
itxIntegrated Tax Amount
ctxCentral Tax Amount
stxState / Union Territory Tax Amount
cstxCess Amount
Total tax liability on mismatch/rectification/other reasons

9A Table Name : TDS credit received during the month

Table Code : tds_cr

S. No Column Name Column Description
Full Value Sample Value  
1 itx Integrated Tax Amount
2 ctx Central Tax Amount
3 stx State/Union Territory Tax Amount

9B Table Name : TCS credit received during the month

Table Code :tcs_cr

S. No Column Name Column Description
Full Value Sample Value  
1 itx Integrated Tax Amount
2 ctx Central Tax Amount
3 stx State / Union Territory Tax Amount

10 Table Name : ITC received during the month

Table Code : itc_cr

S. No Column Name Column Description
Full Value Sample Value  
1 itc_det
tyIdentifer if Goods Input , Capital Goods or Services
txvalTaxable Value
itxIntegrated Tax Amount
ctxCentral Tax Amount
stxState / Union Territory Tax Amount
cstxCess Amount
i_itcITC on Integrated Tax
c_itcITC on Central Tax
s_itcITC on State/Union territory
cs_itcITC on Cess
ITC credit details
2 itc_det_amm
tyIdentifer if Goods Input , Capital Goods or Services
txvalTaxable Value
itxIntegrated Tax Amount
ctxCentral Tax Amount
stxState / Union Territory Tax Amount
cstxCess Amount
i_itcITC on Integrated Tax
c_itcITC on Central Tax
s_itcITC on State/Union territory
cs_itcITC on Cess
ITC credit details on Amendment

11 Table Name : Turn Over Details

Table Code : tod

S. No Column Name Column Description
Full Value Sample Value  
1 txble _to Taxable [other than zero rated]
2 exp_to Deemed Exports
3 nil_to Nil rated
4 non_to Non GST Supply
5 exmptd_to Exempted
6 zrsp_to Zero rated supply on payment of Tax
7 zrswp_to Zero rated supply without payment of Tax

12 Table Name : Refund Claim

Table Code : rf_clm

S. No Column Name Column Description
Full Value Sample Value  
1 gstin GSTIN Gstin of the taxpayer
2 ret_period Return period
3 bankacc Bank account details
4 debitno Debit Number
5 igrfclm
taxTax
penPenality
intrInterest
feeFees
othOthers
IGST
6 cgrfclm
taxTax
penPenality
intrInterest
feeFees
othOthers
CGST
7 sgrfclm
taxTax
penPenality
intrInterest
feeFees
othOthers
SGST
8 csrfclm
taxTax
penPenality
intrInterest
feeFees
othOthers
CESS

13 Table Name : Tax Paid

Table Code : tpm

S. No Column Name Column Description
Full Value Sample Value  
1 i_py IGST payable IGST
2 c_py CGST payable CGST
3 s_py SGST payable SGST
4 cs_py CESS payable CESS
5 pdcash
debitnoDebit No
ipdIGST paid
cpdCGST paid
spdSGST paid
cspdCESS paid
Paid Through Cash
6 pdcr
debitnoDebit No
i_pdiIGST paid using IGST
i_pdcIGST paid using CGST
i_dsIGST paid using SGST
c_pdiCGST paid using IGST
c_pdcCGST paid using CGST
s_pdiSGST paid using IGST
s_pdsSGST paid using SGST
cs_pdcsCESS paid using CESS
Paid Through Credit
7 ttl_ipd Total Igst paid
8 ttl_cpd Total Cgst paid
9 ttl_spd Total Sgst paid
10 ttl_cspd Total Cess paid

13 Table Name : Mismatch

Table Code : mis

S. No Column Name Column Description
Full Value Sample Value  
1 itc_clm
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
ITC claimed on mismatched/duplication of invoices/debit notes
2 tax_liab
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
ITC claimed on mismatched/duplication of invoices/debit notes
3 rclm_idn
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Reclaim on rectification of mismatched invoices/Debit Notes
4 rclm_cn
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Reclaim on rectification of mismatch credit note
5 neg_tax_liab
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Negative tax liability from previous tax periods
6 adv_tx
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Tax paid on advance
7 itc_rvl
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
ITC Reversal / Reclaim

14 Table Name : Interest Liability

Table Code : intr_liab

S. No Column Name Column Description
Full Value Sample Value  
1 out_liab_mis
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Output liability on mismatch
2 itc_clm_mis
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
ITC claimed on mismatched invoice
3 oth_itc_rvl
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
On account of other ITC reversal
4 exc_clm_red
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Undue excess claims or excess reduction
5 cr_intr_mis
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Credit of interest on rectification of mismatch
6 intr_liab_fwd
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Interest liability carry forward
7 del_pymt_tx
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Interest liability carry forward
8 a
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Other Interest
9 tot_intr_liab
camtCentral Tax Amount
samtState / Union Territory Tax Amount
iamtIntegrated Tax Amount
cessCess Amount
Total interest liability

15  Table Name: Late Fee

Table Code: lt_fee

S. No Column Name Column Description
Full Value Sample Value  
1 camt Central Tax Amount
2 samt State / Union Territory Tax Amount  

16  Interest, Late Fee and any other amount (other than tax) payable and paid

16.1  Interest payable

Table Code: intr_offset

S. No Column Name Column Description
Full Value Sample Value  
1 i_int Interest payable in IGST head
2 c_int Interest payable in CGST head
3 s_int Interest payable in SGST head
4 cs_int Interest payable in CESS head

16.2  Late Fee payable

Table Code: lfee_offset

S. No Column Name Column Description
Full Value Sample Value  
1 c_lfee Late Fee payable in CGST head
2 s_lfee Late Fee payable in SGST head
3 pdint
i_pdintIgst paid Interest
c_pdintCgst paid Interest
s_pdintSgst paid Interest
cs_pdintCess paid Interest
List of Paid through Cash details post utilization of cash in interest
4 pdlfee
c_pdlfeeCgst paid Late fee
s_pdlfeeSgst paid Late fee
List of Paid through Cash details post utilization of cash in late fee

17  Table Name: Debit Entries in ledger

Table Code: ldg_debit_entries

S. No Column Name Column Description
Full Value Sample Value  
1 ipd Igst paid
2 cpd Cgst paid
3 spd Sgst paid
4 cspd Cess paid
5 i_intr_pd Interest Paid in IGST head
6 c_intr_pd Interest Paid in CGST head
7 s_intr_pd Interest Paid in SGST head
8 cs_intr_pd Interest Paid in CESS head
9 s_lfee_pd Late Fee payable in SGST head
10 c_lfee_pd Late Fee payable in CGST head
11 i_pdi Igst paid through IGST
12 i_pdc Igst paid through CGST
13 i_pds Igst paid through SGST
14 c_pdi Cgst paid through IGST
15 c_pdc Cgst paid through CGST
16 s_pdi Sgst paid through IGST
17 s_pds Sgst paid through SGST
18 cs_pdcs Cess paid through Cess