Save Rs 588 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

Calculation for GSTR3B 3 B doubt help me

360 views

Save Share

MPR Sanjay Kumar

3145 Points Posted on 26 December 2023

Mr .Sanjay ( Unregistered person) Made supply to Ms.Priya jain( Registered)

output tax

CGST. 6500
SGST. 6500

IGST. 2500

ITC available credit

CGst 3000
SGST 3000

IGST 850

One Debit/credit note is there

Rs 1250

Now how to calculate the tax liability amount as per gst act.plse give me a calculation clear steps workings

in this case both rcm and debit note is there

help me

Replies (6)

Quick Summary

This discussion seeks assistance with calculating GSTR 3B, specifically when dealing with a scenario involving an unregistered person making a supply to a registered person. The user has provided details on CGST, SGST, and IGST output tax, along with available Input Tax Credit (ITC). A key point of confusion is how to account for a debit note and Reverse Charge Mechanism (RCM) in the calculation of tax liability under GST law. The user is requesting clear, step-by-step workings and examples of RCM applicability.