Home > GST Home > GST Help Center > GSTR-3B JSON fileLast Updated: Jan 15th 2020

How to Generate GSTR-3B JSON file For GSTN?

EZTax.in is giving an easiest solution to prepare JSON file by using EZTax.in GST Accounting Software. The software caters for not only for accounting but also useful for seamless ways to prepare and upload GSTR-3B Json File on GST portal for your business.

GSTR-3B Preparation Process Explained

Prepare your GSTR-3B return by using EZTax.in GST accounting. It is the simplest way to file your GSTR 3B. If you have created your sales invoices, purchases and expenses in EZTax.in GST Accounting, you can directly import all the data to GSTR 3B.

EZTax GST GSTR-3B Report Tax Outward Supplies screen

Month and Year: GSTR 3B is a simple tax return which contains the details of outward supplies (Sales) and inward supplies (Purchases/Expenses). It needs to be filed every month. The due date of filing GSTR 3B is 20th of every following month. You need to select the month and year for which you are filing return.


Update GSTR-3B/Add Data: You need to click on update GSTR 3B after selecting the month and year. It will automatically import the data for the selected month. If you click on Add data, you can enter the invoices which were not entered earlier in the system.


Outward Taxable supplies(other than Zero,Nil,Exempted): Outward supplies are goods sold or services provided within India. This includes taxable value of goods or services , IGST, CGST,SGST/UTGST, cess payable


Outward Taxable supplies (Zero Rated): It includes the taxable value of exports or sales made to SEZ. If you select the customer type as SEWOP/EXWOP, IGST will not come. If you select the customer type as SEZWP/EXWP, IGST will come


Outward Taxable supplies (Nil, Exempted Rated): Nil rated supplies means goods or services on which GST rate is 0%. Exempted supplies means goods or services which are specifically exempted from GST through Government notification. When you select the product type as Nil rated or Exempted, it will be imported here


Inward Taxable Supplies (liable to Reverse Charge): When you purchase the goods / services from a unregistered supplier or notified goods, you need to pay the tax on reverse charges. When you select the reverse charge as yes in your purchases or expenses, these inward supplies will be imported here


Non GST Taxable Supplies: Non GST supplies mean supply of goods or services on which GST is not leviable. Non GST supply means non-taxable supply. When you select the product type as non gst, these values will come here.


Download GSTR-3B JSON File: Download the GSTR-3B JSON file from EZTax GST. If you already created your Invoices through EZTax GST, it will automatically Import all the sales invoice data to GSTR-3B (on JSON file). Directly download the JSON file & upload it.

Inter State Supplies

EZTax GST GSTR-3B Report Inter State Supplies screen

The details of sales made to unregistered persons located in different states will be declared here. When the Place of supply in sales is different from your GST registration states, those sales made will be declared here.

Eligible ITC

EZTax GST GSTR-3B Report Eligible ITC screen

Input Tax Credit means claiming the credit of the GST paid on purchase of goods and services which are used for the furtherance of business. The Mechanism of ITC is the backbone of GST and is one of the most important reasons for the introduction of GST. Eligible ITC mainly define in four categories like:

ITC Available (whether in Full or Part): When you purchase or sell the tangible assets, it needs to be purchased or sold either in cash or bank.

  1. Import of Goods:Import of goods means goods brought into India from a place outside India but do not include goods which have been cleared for home consumption. IGST paid on purchase of goods from outside India will be declared here.
  2. Import of Services: Import of services refers to supply of a service, wherein the supplier is located outside India, the recipient is located in India, and the place of supply of service is in India. IGST paid on purchase of services from outside India will be declared here
  3. Inward Supplies liable to Reverse Charge: If the registered dealer is buying goods or services from an unregistered dealer then, the registered dealer will be liable to pay tax on reverse charge. If you select the reverse charge as yes in your purchases/ Expenses, those details will be declared here
  4. Inward Supplies from ISD: An Input service distributor (ISD) is a business which receives invoices for services used by its branches. It distributes the tax paid, to such branches on a proportional basis by issuing an ISD invoice. If you select the supplier type as ISD in your purchases or expenses, those details will be declared here.
  5. All Other ITC: IGST paid on purchases or expenses which were not declared in the above cases will be declared here. It will be automatically imported if you have created the purchases/expenses in EZTax.in GST accounting

ITC Reversed: Rule 42 and 43 of the CGST rules are applicable for claim of input tax credit wherein the supply is being partly used for the purposes of business and partly for other purposes. In such cases, input tax credit cannot be claimed fully by the taxpayer and part of the input tax credit claim must be reversed.

Net ITC Available (1)-(2): It will be automatically calculated in the system

Ineligible ITC:

  1. ITC used for business purposes will be declared as eligible ITC .ITC paid on purchases/expenses which was not used for business purpose is ineligible ITC
  2. The ITC eligibility is based on whether the same is used for taxable supplies or exempt supplies
  3. The GOI has notified some credits as Blocked credits. You cannot avail ITC in case of those specified items

Exempt+Inward Supplies

EZTax GST GSTR-3B Report Exempt+Inward Supplies screen

Nil rated supplies are those for which the GST rate is nil. Or which have been kept exempt from GST. For e.g. salt, puja samagri, curd, lassi, fresh milk.

  1. From a supplier Under the Composition Scheme, Exempt & Nill Rated Supply: The value of goods or services purchased from a supplier registered under composition scheme, nil rated or exempted goods will be imported here. These details will be classified based on intra/inter state.
  2. Non GST Supplies: Non GST supplies mean supply of goods or services on which GST is not leviable. Non GST goods or services purchased should be declared here.

Interest & Late Fee

EZTax GST GSTR-3B Report Interest & Late Fee screen

When a Registered Dealer misses filing GST Returns within due date, late fees is levied by the government. It should be calculated directly based on given the date in EZTax GST accounting.

The amount is separately reported under IGST, CGST, SGST, and UTGST. And also report the credit which has been availed against these. This amount is under 4(C). The balance tax must be deposited by you and appears under column 8. If any interest or late fee has been deposited that must also be reported

There are two modes to make a payment

  • Utilizing Input credit paid (As mentioned in Table 4)
  • Tax/Cess Paid in cash (option of which is available as you log in to GST Portal)

The form would not allow cross utilizing of the CGST and SGST https://payment.gst.gov.in/payment/

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