GSTR-3B Summary
GSTR-3B return is a simplified summary that you must file every month as a registered taxpayer. Sandbox API to get a summary of GSTR-3B for a return period of the authenticated taxpayer.
Overview
- Get a summary in GSTR-3B for a return period (
year
andmonth
) for the authenticated taxpayer (gstin
).
Endpoint
HTTP Method | Resource | Description |
---|---|---|
GET | /gsp/tax-payer/{gstin}/gstrs/gstr-3b/{year}/{month} | Takes in gstin , year and month and returns GSTR-3B sumary. |
Path Parameters
Param | Type | Description | Example |
---|---|---|---|
gstin | string | 15-character alpha-numeric unique identifier assigned to business entities registering under the GST regime | AAAAA0000A |
year | string | Year for which Advance Tax needs to be fetched. | 2020 |
month | string | Month for which Advance Tax needs to be fetched. | 01 |
Once the values are added, Your curl will look something like this
curl --request GET \
--url https://api.sandbox.co.in/gsp/tax-payer/22AAAAA0000A1Z5/gstrs/gstr-3b/2020/01 \
--header 'Authorization: xxxxxxxxxx' \
--header 'accept: application/json' \
--header 'x-api-key: xxxxxxxxxx' \
--header 'x-api-version: 1.0'
Test Environment Not Available
Response
The response includes the following GSTR-3B summary details below
Data Entity
Param | Type | Description | Example |
---|---|---|---|
gstin | string | A 15-character alpha-numeric unique identifier assigned to business entities registering under the GST regime | 24AAACJ3770E2ZZ |
ret_period | string | Return Period | 032020 |
tx_pmt | object | Payment of tax | Look Below |
sup_details | object | Details of Outward Supplies and inward supplies liable to reverse charge | Look Below |
sup_inter | object | Details of inter-State supplies made to unregistered persons, composition taxable persons, and UIN holders | Look Below |
itc_elg | object | Eligible ITC | Look Below |
eco_dtls | object | Supplies notified in section 9(5) of the CGST Act,2017 | Look Below |
inward_sup | object | Values of exempt, nil-rated and non-GST inward supplies | Look Below |
intr_ltfee | object | Interest & late fee payable | Look Below |
liab_breakup | object | Liability breakup declared by taxpayer | Look Below |
tx_pmt entity
Param | Type | Description | Example |
---|---|---|---|
pdcash | object | List of Paid Through Cash | Look Below |
pditc | object | Paid Through Credit | Look Below |
tx_py | object | Tax Payable | Look Below |
pdcash entity
Param | Type | Description | Example |
---|---|---|---|
liab_ldg_id | num | List of Paid Through Cash | 12313 |
tran_typ | num | Paid Through Credit | 30002/30003 |
ipd | num | IGST paid | 10002.00 |
cpd | num | CGST paid | 100.00 |
spd | num | SGST paid | 789.00 |
cspd | num | Cess paid | 524.00 |
cspd | num | Cess paid | 524.00 |
i_intrpd | num | Interest Paid against IGST | 524.00 |
c_intrpd | num | Interest Paid against CGST | 524.00 |
s_intrpd | num | Interest Paid against SGST | 524.00 |
cs_intrpd | num | Interest Paid against CESS | 524.00 |
c_lfeepd | num | Late Fee Paid against CGST | 524.00 |
s_lfeepd | num | Late Fee Paid against SGST | 524.00 |
pditc entity
Param | Type | Description | Example |
---|---|---|---|
i_pdi | num | IGST paid using IGST | 100.00 |
i_pdc | num | IGST paid using CGST | 2003.00 |
i_pds | num | IGST paid using SGST | 789.12 |
c_pdi | num | CGST paid using IGST | 415.00 |
c_pdc | num | CGST paid using CGST | 124.00 |
s_pdi | num | SGST paid using IGST | 45.00 |
s_pds | num | SGST paid using SGST | 147.00 |
cs_pdcs | num | Cess paid using cess | 58.00 |
tx_py entity
Param | Type | Description | Example |
---|---|---|---|
liab_ldg_id | num | Liability ledgerid | 253121441 |
trans_typ | num | transaction type | 30002 |
tran_desc | string | transaction description | Other than Reverse Charg |
sgst | object | SGST details | "intr": 0, "tx": 0, "fee": 0 |
igst | object | IGST details | "intr": 0, "tx": 0 |
cgst | object | CGST details | "intr": 0, "tx": 0, "fee": 0 |
cess | object | CESS details | "intr": 0, "tx": 0 |
sup_details entity
Param | Type | Description | Example |
---|---|---|---|
osup_zero | object | Outward taxable supplies (zero rated) | "samt": 0, "csamt": 0, "txval": 0, "camt": 0, "iamt": 0 |
osup_nil_exmp | object | Other outward supplies (Nil rated, exempted) | "samt": 0, "csamt": 0, "txval": 0, "camt": 0, "iamt": 0 |
osup_nongst | object | Non-GST outward supplies | "samt": 0, "csamt": 0, "txval": 0, "camt": 0, "iamt": 0 |
osup_det | object | Outward taxable supplies (other than zero rated, nil rated and exempted) | "samt": 0, "csamt": 0, "txval": 0, "camt": 0, "iamt": 0 |
isup_rev | object | Inward supplies (liable to reverse charge) | "samt": 0, "csamt": 0, "txval": 0, "camt": 0, "iamt": 0 |
sup_inter entity
Param | Type | Description | Example |
---|---|---|---|
unreg_details | object | Supplies made to Unregistered Persons | "pos": "10" "txval": 10998 "iamt": 1979.64 |
comp_details | object | Supplies made to Composition Taxable Persons | "pos": "10" "txval": 10998 "iamt": 1979.64 |
uin_details | object | Supplies made to UIN holders | "pos": "10" "txval": 10998 "iamt": 1979.64 |
itc_elg entity
Param | Type | Description | Example |
---|---|---|---|
itc_avl | object | ITC Available (whether in full or part) | "samt": 0, "csamt": 0, "ty": "IMPG", "camt": 0, "iamt": 0 |
itc_net | object | Net ITC Available | "samt": 0, "csamt": 0, "camt": 0, "iamt": 0 |
itc_rev | object | ITC Reversed | "samt": 0, "csamt": 0, "ty": "RUL", "camt": 0, "iamt": 0 |
itc_inelg | object | Ineligible ITC | "samt": 0, "csamt": 0, "ty": "RUL", "camt": 0, "iamt": 0 |
eco_dtls entity
Param | Type | Description | Example |
---|---|---|---|
eco_sup | string | Taxable supplies on which electronic commerce operator pays tax u/s 9(5) | "samt": 0, "csamt": 0, "txval": "0", "camt": 0, "iamt": 0 |
eco_reg_sup | string | Taxable supplies made by registered person trhough electronics commerce operator | "txval": "0" |
inward_sup entity
Param | Type | Description | Example |
---|---|---|---|
ty | string | type | GST/NONGST |
inter | num | Inter - State supplies | 200.00 |
intra | num | Intra - State supplies | 200.00 |
intr_ltfee entity
Param | Type | Description | Example |
---|---|---|---|
intr_details | string | Interest | "samt": 0, "csamt": 0, "camt": 0, "iamt": 0 |
ltfee_details | object | Interest | "samt": 0, "camt": 0 |
liab_breakup entity
Param | Type | Description | Example |
---|---|---|---|
ret_period | string | Return period of the breakup | 120202 |
liability | object | Liability declared by taxpayer | "samt": 0, "csamt": 0, "camt": 0, "iamt": 0 |
Response Caching
Response caching is not available for this API. Learn more about our response caching mechanism here
Wallet Charges
Since GSTR-3B Summary is not a Paid API, no wallet charge will take place.
Versioning
This API is currently in major version 1.0. Refer to our versioning policies here
Updated about 1 month ago