GSTR 3B Computation Sheet in Excel updated 1st Feb'19

Last updated: 14 February 2019

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XLSX 502 KB 0 downloads GST

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The GSTR 3B Computation Sheet in excel format has been updated with latest Amendment in Section 49A of CGST Act, 2017 as amended by CGST (Amendment) Act, 2018 with effect from 1.02.2019. Section 49A deals with Utilization of Input Tax Credit. As per the amendment The input tax credit on account of central tax, State tax or Union territory tax shall be utilised towards payment of integrated tax, central tax, State tax or Union territory tax, as the case may be, only after the input tax credit available on account of integrated tax has first been utilized fully towards such payment. Thus, it is necessary to exhaust credit of IGST to pay IGST, before credit of Central tax, State tax or Union territory tax can be used to pay IGST. Explanation in Section 49 has been added providing that firstly credit of Central tax shall be used to pay IGST before credit of State/Union territory tax can be used. GSTR 3B Computation Sheet in excel format contains the following: Auto Setoff of GST Liability as per GST provisions Late fees Calculator Base data for GST Return Filling You may provide your feedback at camayur2@gmail.com or you may also visit our website www.camtc.in #xlsx

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Submitted by Mayur · Posted 14 February 2019 · Other files by Mayur · Report

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