GSTR-3B Summary
Output tax derived from posted sales invoices
Taxable Value
₹1,77,933
Outward taxable supplies
Total Output Tax
₹8,885
Table 3.1 output tax
ITC Available
₹0
GST on purchase bills
Net Tax Payable
₹8,885
Output tax less ITC
3.1 Outward taxable supplies
| Nature of supply | Taxable | IGST | CGST | SGST |
|---|---|---|---|---|
| (a) Outward taxable supplies | ₹1,77,933 | ₹0 | ₹4,442 | ₹4,442 |
| Total output tax | ₹1,77,933 | ₹0 | ₹4,442 | ₹4,442 |
4. Eligible ITC
Net ITC available₹0
ITC is ₹0 because no purchase bills are recorded yet. Add Purchases (with their GST) to claim ITC against your output tax.
5. Tax payable
Output tax less eligible input credit
- Total Output Tax
- ₹8,885
- Less: ITC available
- − ₹0
- Net Tax Payable
- ₹8,885