One tax-head row of GSTR-3B Table 6.1 (payment of tax) on a GSTR-3B return: the tax payable for the head and how it was discharged, in cash and through each of the four credit ledgers. Process GSTR3B creates or refreshes four rows, IGST, CGST, SGST and Cess, with the gross tax payable taken from tables 3.1(a), 3.1(b) and 3.1(d). Unlike the other box tables, these rows are updated in place rather than replaced: reprocessing changes only Payable and keeps any paid amounts recorded on the row. Rows for other heads, such as interest, late fee or penalty, are never computed and are left untouched. xMatix does not hold the electronic cash and credit ledgers, so it never calculates the paid amounts, and Save to GSTN never sends Table 6.1. The rows are in no app. You reach them from the return's Overview, where the record page is read-only and has no header buttons. GSTR-9 Table 9 (tax paid) adds up the rows of the year's Filed returns by head.
Fields
| Field | Label | Type | Required | What it does |
|---|---|---|---|---|
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created Date | DateAndTime | Yes | |
GSTR3BId | GSTR 3B | Lookup → GSTR3B | The GSTR-3B return this row belongs to. Required for the row to appear on the return's Overview and to be read by GSTR-9. | |
Id | Id | Guid | Yes | |
Label | Label | Text | Set by Process GSTR3B as Table 6.1 followed by the head, for example Table 6.1 IGST. A caption only; not on the record page. | |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Set by Process GSTR3B as 6.1- followed by the head, for example 6.1-IGST. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
PaidCash | Paid Cash | Currency | The amount of this head paid from the electronic cash ledger. Never calculated by xMatix, so a blank value means not recorded, not that nothing was paid. Kept when the return is reprocessed. GSTR-9 Table 9 reads it as paid in cash. | |
PaidItcCess | Paid ITC Cess | Currency | The part of this head's liability paid with cess credit. Never calculated by xMatix and kept on reprocess. GSTR-9 Table 9 reports it in the cess credit column of the head's row. | |
PaidItcCGST | Paid ITC CGST | Currency | The part of this head's liability paid with central tax credit. Never calculated by xMatix and kept on reprocess. GSTR-9 Table 9 reports it in the CGST credit column of the head's row. | |
PaidItcIGST | Paid ITC IGST | Currency | The part of this head's liability paid with integrated tax credit. Never calculated by xMatix and kept on reprocess. GSTR-9 Table 9 reports it in the IGST credit column of the head's row. | |
PaidItcSGST | Paid ITC SGST | Currency | The part of this head's liability paid with state or union-territory tax credit. Never calculated by xMatix and kept on reprocess. GSTR-9 Table 9 reports it in the SGST credit column of the head's row. | |
Payable | Payable | Currency | The gross tax payable for the head, rounded to two decimals: the head's tax on 3.1(a) taxable outward supplies, 3.1(b) zero-rated supplies and 3.1(d) inward supplies under reverse charge. It is not reduced by input tax credit, because credit used is recorded in the Paid ITC columns. Reverse-charge tax is included in the same total, and table 3.1.1 is not included. Reprocessing overwrites it on computed rows. | |
RecordTypeId | Record Type | Guid, hidden | ||
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
TaxHead | Tax Head | Text | The head this row reports: IGST, CGST, SGST or Cess on computed rows. A row entered by hand may use another head, such as Interest, Late fee or Penalty. It is free text: GSTR-9 matches common spellings (for example Integrated Tax, State/UT Tax, Late Fee) and puts any head it does not recognise, or a blank one, under Other. | |
UpdatedDateTime | Modified Date | DateAndTime | Yes |
Related entities
- UserAccount — looks up via
CreatedById - UserAccount — looks up via
OwnerId - GSTR3B — looks up via
GSTR3BId - UserAccount — looks up via
ModifiedById