GSTR 3B Format (Download Format Excel PDF Return form)

GSTR 3B Format Excel PDF Download (Compressed GSTR 3B Format): For the months of July and August, GST Returns shall be filed in Form GSTR 3B. The format for  GSTR 3B has been officially made available by the Central Government and we have provided the same below. The  GSTR 3B Format given here has been compressed for quick download and also optimized for mobile viewing. If you face any problems while downloading the  GSTR 3B Format or for any further suggestions relating to  GSTR 3B Format, post your comments below in our discussions section.

Download GSTR 3B Format

GSTR 3B Due Date 20th of this Month
GSTR 3B Format Excel Download
GSTR 3B Format PDF Download

Illustration of GST Calculation : GSTR 3B Format

Let us assume that the GST is set at 20%. Suppose that the manufacturing cost of a Product A is 100 and assuming a GST of 20% the total amount is Rs. 120. The next step of taxation would be when the Product is sold to consumers, let’s say at a price of 150.

So the GST will charge another 20% on just the difference of Rs. 150 and Rs. 120 i.e. only 20% on Rs. 30 which is equal to Rs. 6. So the final price is Rs. 150 + Rs. 6. Unlike the case of petrol pricing there is no tax on a tax now.

This eliminates the cascading effect of taxes which is very prevalent in our economy and has been simplified to an elemental level in the example (included in GSTR 3B Format).

Since the GST will be applied at every step of value creation it will be very difficult for black money owners to participate anywhere in the value chain with the GST without accounting for all other transactions along with GSTR 3B Format. The GST is estimated to provide an immediate boost of 0.9% – 1.4% of the GDP.

Difference between CGST and SGST :  GSTR 3B Format

India is a federal democracy that is one which has clear demarcation of powers, responsibility and revenue collection between the states and the centre in its constitution. For example law and order falls under the state’s jurisdiction while the nation’s defence is the centre’s responsibility and also for GSTR 3B Format analysis.

The GST too needs to have clear provisions on what areas the centre and the state are allowed to collect revenue from taxation to prevent an overlapping.

The GSTR 3B Format is the areas where the centre has the powers and State GST where the State has taxation capabilities. The IGST or Integrated GST is for movement of goods within the states of the Indian union.

This will be collected by the union however will be transferred over to the states. Thus it is essential that if and when the GST comes out it is rolled over in the entire nation simultaneously.

Also Read our Other GST Related Articles

Conclusion : GSTR 3B Format

This detailed article on GSTR 3B Format have been contributed by Mr.Anand. If readers have any further queries on the topic of GSTR 3B Format, post your questions below through our comments section right below or email us at