Table No.

Sub-section

Description of Data required  

Whether Auto-Populate or Not

Mandatory Fields

4

4A

Supplies made to un-registered persons (B2C)

Y – Auto-populated from GSTR 1

Y

4B

Supplies made to registered persons (B2B)

Y – Auto-populated  from GSTR 1

Y

4C

Zero-rated supply (Export) on payment of tax (except supplies to SEZs)

Y – Auto-populated  from GSTR 1

Y

4D

Supply to SEZs on payment of tax

Y – Auto-populated  from GSTR 1

Y

4E

Deemed Exports

Y – Auto-populated  from GSTR 1

Y

4F

Advances on which tax has been paid but invoice has not been issued (not covered under (A) to (E) above)

Y – Auto-populated  from GSTR 1

Y

4G

Inward supplies on which tax is to be paid on reverse charge basis

Y – Auto-populated  from GSTR 3B

Y

4H

Sub-total (A to G above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

4I

Credit Notes issued in respect of transactions specified in (B) to (E) above (-)

Y – Auto-populated  from GSTR 1

Y

Y

4J

Debit Notes issued in respect of transactions specified in (B) to (E) above (+)

Y – Auto-populated  from GSTR 1

Y

4K

Supplies/tax declared through Amendments (+)

Y – Auto-populated  from GSTR 1

Y

4L

Supplies/tax reduced through Amendments (-)

Y – Auto-populated  from GSTR 1

Y

4M

Sub-total (I to L above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

4N

Supplies and advances on which tax is to be paid (H + M) above

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

5

5A

Zero-rated supply (Export) without payment of tax

Y – Auto-populated  from GSTR 1

Y

5B

Supply to SEZs without payment of tax

Y – Auto-populated  from GSTR 1

Y

5C

Supplies on which tax is to be paid by the recipient on reverse charge basis

Y – Auto-populated  from GSTR 1

Y

5D

Exempted

Y – Auto-populated  from GSTR 1

Y

5E

Nil Rated

Y – Auto-populated  from GSTR 1

Y

5F

Non-GST Supply

Y – Auto-populated  from GSTR 1

Y

5G

Sub-total (A to F above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

5H

Credit Notes issued in respect of transactions specified in (A) to (F) above (-)

Y – Auto-populated  from GSTR 1

Y

5I

Debit Notes issued in respect of transactions specified in (A) to (F) above (+)

Y – Auto-populated  from GSTR 1

Y

5J

Supplies declared through Amendments (+)

Y – Auto-populated  from GSTR 1

Y

5K

Supplies reduced through Amendments (-)

Y – Auto-populated  from GSTR 1

Y

5L

Sub-Total (H to K above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

5M

Turnover on which tax is not to be paid (G + L above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

5N

Total Turnover (including advances) (4N + 5M – 4G above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

6

6A

Total amount of input tax credit availed through FORM GSTR-3B (sum total of Table 4A of FORM GSTR-3B)

Y – Auto-populated  from GSTR 3B

Y

6B.1

Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Inputs

N -Taxpayer need to provide details

Y

6B.2

Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Capital Goods

N -Taxpayer need to provide details

Y

6B.3

Inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs)-Input Services

N -Taxpayer need to provide details

Y

6C.1

Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Inputs

N -Taxpayer need to provide details

Y

6C.2

Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Capital Goods

N -Taxpayer need to provide details

Y

6C.3

Inward supplies received from unregistered persons liable to reverse charge (other than B above) on which tax is paid & ITC availed – Input Services

N -Taxpayer need to provide details

Y

6D.1

Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Inputs

N -Taxpayer need to provide details

Y

6D.2

Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Capital Goods

N -Taxpayer need to provide details

Y

6D.3

Inward supplies received from registered persons liable to reverse charge (other than B above) on which tax is paid and ITC availed – Input Services

N -Taxpayer need to provide details

Y

6E.1

Import of goods (including supplies from SEZs) – Inputs

N -Taxpayer need to provide details

Y

6E.2

Import of goods (including supplies from SEZs) – Capital Goods

N -Taxpayer need to provide details

Y

6F

Import of services (excluding inward supplies from SEZs)

Y – Auto-populated  from GSTR 3B

Y

6G

Input Tax credit received from ISD

Y – Auto-populated  from GSTR 3B

Y

6H

Amount of ITC reclaimed (other than B above) under the provisions of the Act

N -Taxpayer need to provide details

Y

6I

Sub-total (B to H above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

6J

Difference (I – A above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

6K

Transition Credit through TRAN-I (including revisions if any)

Y – Auto-populated from GSTN

Y

6L

Transition Credit through TRAN-II

Y – Auto-populated from GSTN

Y

6M

Any other ITC availed but not specified above

Y – Auto-populated from GSTN

Y

6N

Sub-total (K to M above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

6O

Total ITC availed (I + N above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

7

7A to 7E

ITC disallowance under specified sections

N -Taxpayer need to provide details

Y

7F

Reversal of TRAN-I credit

N -Taxpayer need to provide details

Y

7G

Reversal of TRAN-II credit

N -Taxpayer need to provide details

Y

7H

Other ITC reversed

N -Taxpayer need to provide details

Y

7I

Total ITC Reversed (A to H above)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

7J

Net ITC Available for Utilization (6O – 7I)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

8

8A

ITC as per GSTR-2A (Table 3 & 5 thereof)

Y – Auto-populated  from GSTR 2A

Y

8B

ITC as per sum total of 6(B) and 6(H) above

Y – auto-populated

Y

8C

ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs) received during 2017-18 but availed during April to September 2018

N -Taxpayer need to provide details

EMG is going to provide reports for these details.

Y

8D

Difference [A-(B+C)]

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

8E

ITC available but not availed (out of D)

N -Taxpayer need to provide details

Y

8F

ITC available but ineligible (out of D)

N -Taxpayer need to provide details

Y

8G

IGST paid on import of goods (including supplies from SEZ)

N -Taxpayer need to provide details

Y

8H

IGST credit availed on import of goods (as per 6(E) above)

Y – Auto-populated

Y

8I

Difference (G-H)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

8J

ITC available but not availed on import of goods (Equal to I)

Y – Auto-populated

Y

8K

Total ITC to be lapsed in current financial year (E + F + J)

Y – Auto-calculated by EMG. No need provide these details in upload format

Y

9

9A to 9H

Tax paid details

Y – Auto-populated  from GSTR 3B

Y

10

Supplies/tax declared through Amendments (+) (net of debit notes)

N -Taxpayer need to provide details

Y

11

Supplies/tax reduced through Amendments (-) (net of credit notes)

N -Taxpayer need to provide details

Y

12

Reversal of ITC availed during previous financial year

N -Taxpayer need to provide details

Y

13

ITC availed for the previous financial year

N -Taxpayer need to provide details

Y

14

14A

Differential tax paid on account of declaration in 10 & 11 above – Payable

N -Taxpayer need to provide details

Y

14B

Differential tax paid on account of declaration in 10 & 11 above – Paid

N -Taxpayer need to provide details

Y

15

15A

Total Refund claimed

N -Taxpayer need to provide details

Y

15B

Total Refund sanctioned

N -Taxpayer need to provide details

Y

15C

Total Refund Rejected

N -Taxpayer need to provide details

Y

15D

Total Refund Pending

N -Taxpayer need to provide details

Y

15E

Total demand of taxes

N -Taxpayer need to provide details

Y

15F

Total taxes paid in respect of E above

N -Taxpayer need to provide details

Y

15G

Total demands pending out of E above

N -Taxpayer need to provide details

Y

16

16A

Supplies received from Composition taxpayers

N -Taxpayer need to provide details

Y

16B

Deemed supply under Section 143

N -Taxpayer need to provide details

Y

16C

Goods sent on approval basis but not returned

N -Taxpayer need to provide details

Y

17

HSN Summary for Outward Supplies

N -Taxpayer need to provide details

Y

18

HSN Summary for Inward Supplies

N -Taxpayer need to provide details

Y

19

Late Fee

Y – Auto-populated from GSTN

Y