Gst and Tax Expert

GSTR3B format definition

6  Outward Supplies and Inward Supplies

6.1  Table Name: Details of Outward Supplies and inward supplies liable to reverse charge

Table Code: sup_details

S. No Column Name Column Description
Full Value Sample Value  
1 osup_det
txvalTotal Taxable value
iamtIntegrated Tax
camtCentral Tax
samtState/UT Tax
csamtCess
Outward taxable supplies (other than zero rated, nil rated and exempted)
2 osup_zero
txvalTotal Taxable value
iamtIntegrated Tax
csamtCess
Outward taxable supplies (zero rated )
3 osup_nil_exmp
txvalTotal Taxable value
Other outward supplies (Nil rated, exempted)
4 isup_rev
txvalTotal Taxable value
iamtIntegrated Tax
camtCentral Tax
samtState/UT Tax
csamtCess
Inward supplies (liable to reverse charge)
5 osup_nongst
txvalTotal Taxable value
Non-GST outward supplies

6.2  Table Name: Inter-State supplies made to unregistered persons, composition taxable persons and UIN holders

Table Code: sup_inter

S. No Column Name Column Description
Full Value Sample Value  
1 unreg_details
posPlace of Supply (State/UT)
txvalTotal Taxable value
iamtAmount of Integrated Tax
Supplies made to Unregistered Persons
2 comp_details
posPlace of Supply (State/UT)
txvalTotal Taxable value
iamtAmount of Integrated Tax
Supplies made to Composition Taxable Persons
3 uin_details
posPlace of Supply (State/UT)
txvalTotal Taxable value
iamtAmount of Integrated Tax
Supplies made to UIN holders

7  Table Name: Eligible ITC

Table Code: itc_elg

S. No Column Name Column Description
Full Value Sample Value  
1 itc_avl
tyType
iamtIntegrated Tax
camtCentral Tax
samtState/UT Tax
csamtCess
ITC Available (whether in full or part)
2 itc_rev
tyType
iamtIntegrated Tax
camtCentral Tax
samtState/UT Tax
csamtCess
ITC Reversed
3 itc_net
iamtIntegrated Tax
camtCentral Tax
samtState/UT Tax
csamtCess
Net ITC Available
4 itc_inelg
tyType
iamtIntegrated Tax
camtCentral Tax
samtState/UT Tax
csamtCess
Ineligible ITC

8  Table Name: Values of exempt, nil-rated and non-GST inward supplies

Table Code : inward_sup

S. No Column Name Column Description
Full Value Sample Value  
1 isup_details
tytype
interInter - State supplies
intraIntra - State supplies
Inward Supply Details

9  Table Name : Interest & late fee payable

Table Code : intr_ltfee

S. No Column Name Column Description
Full Value Sample Value  
1 intr_details
iamtIntegrated Tax
camtCentral Tax
samtState/UT Tax
csamtCess
Interest
2 ltfee_details
camtCentral Tax
samtState/UT Tax
Interest

10 Table Name : Payment of tax

Table Code : tax_pmt

S. No Column Name Column Description
Full Value Sample Value  
1 tx_py
liab_ldg_idLiability ledgerid
trans_typtransaction type
trans_desctransaction description
sgst
intrInterest payable
txTax payable
feeLate fee payable
igst
intrInterest payable
txTax payable
cgst
intrInterest payable
txTax payable
feeLate fee payable
cess
intrInterest payable
txTax payable
Tax Payable
2 pdcash
liab_ldg_idLiability ledger Id
tran_typTransaction type
ipdIgst paid
cpdCgst paid
spdSgst paid
cspdCess paid
i_intrpdInterest Paid against IGST
c_intrpdInterest Paid against CGST
s_intrpdInterest Paid against SGST
cs_intrpdInterest Paid against CESS
c_lfeepdLate Fee Paid against CGST
s_lfeepdLate Fee Paid against SGST
List of Paid Through Cash
3 pditc
i_pdiIGST paid using igst
i_pdcIGST paid using Cgst
i_pdsIGST 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