One line of GSTR-3B Table 3.1, outward supplies and inward supplies liable to reverse charge. Process GSTR3B writes four auto-filled records per return, Row Codes 3.1a to 3.1d, every time, even when a figure is zero or negative: 3.1a taxable outward supplies (B2B except SEZ, B2C large, B2C small, credit notes subtracted and debit notes added), 3.1b zero-rated exports and SEZ supplies, and 3.1c nil-rated and exempt value, all from the books side of the same-GSTIN, same-period GSTR-1 (a Filed one preferred, Ignored and carried-forward documents left out), and 3.1d reverse-charge tax from the input tax lines dated in the month. Line 3.1e, non-GST outward supplies, is never computed and must be added by hand. Reprocessing replaces only the auto-filled records, so a record you add survives. Save to GSTN sends the total of all records per code; the Overview shows the first record per line. Table 6.1 Payable is the computed tax of 3.1a, 3.1b and 3.1d, so added records do not change it. GSTR-9 row 4G reads 3.1d of Filed returns. The records are in no app; the seeded record page is read-only with no header buttons, and no New or Edit form ships.
Fields
| Field | Label | Type | Required | What it does |
|---|
CentralTax | Central Tax | Decimal | | The central tax on the line. Not sent to GSTN for 3.1b, 3.1c or 3.1e, because those supplies carry no central tax on the form. |
Cess | Cess | Decimal | | The cess on the line. Sent to GSTN for 3.1a, 3.1b and 3.1d only. |
CreatedById | Created By | Lookup → UserAccount | Yes | |
CreatedDateTime | Created On | DateAndTime | Yes | |
GSTR3BId | GSTR-3B | Lookup → GSTR3B | | The GSTR-3B return this line belongs to. The Overview and Save to GSTN read only the records linked to the open return. |
Id | Id | Guid | Yes | |
IntegratedTax | Integrated Tax | Decimal | | The integrated tax on the line. Counted in the Table 6.1 IGST payable for computed 3.1a, 3.1b and 3.1d records. |
IsAutoFilled | Is Auto Filled | Boolean | | Switched on for records Process GSTR3B wrote. Every reprocessing deletes and rewrites these records, so a change made to one is lost; records with this switched off are kept. |
IsLocked | Is Locked | Boolean | | Switched on by Process GSTR3B for the 3.1a record only, marking the taxable outward supplies line. It is a marker: nothing in xMatix reads it or blocks changing the record. |
Label | Label | Text | | A caption. Computed records read Table 3.1a and so on. Not shown on the return's Overview, which uses the statutory captions for each line. |
ModifiedById | Modified By | Lookup → UserAccount | Yes | |
Name | Name | Text | Yes | Required. Computed records are named 3.1- followed by the Row Code, for example 3.1-3.1a. No numbering series applies to records you add, so enter something that identifies the line. |
OwnerId | Owner | Lookup → UserAccount | Yes | |
RecordTypeId | Record Type | Guid, hidden | | |
RowCode | Row Code | Text | | Which line of Table 3.1 this record is: 3.1a, 3.1b, 3.1c, 3.1d or 3.1e, without brackets. Save to GSTN matches the exact code, and the Overview places a record on a line only when its code contains the line's code, so a code such as 3.1(e) is neither shown nor sent. |
StateUTTax | State/UT Tax | Decimal | | The state or union-territory tax on the line. Not sent to GSTN for 3.1b, 3.1c or 3.1e, because those supplies carry no state tax on the form. |
SubscriptionKey | Subscription Key | Guid, hidden | Yes | |
TaxableValue | Taxable Value | Decimal | | The taxable value of the line. For 3.1c (nil-rated and exempt) and 3.1e (non-GST) this is the only figure Save to GSTN sends, and a zero value means the line is left out. |
UpdatedDateTime | Updated On | DateAndTime | Yes | |
Actions
| Action | Label | Type | What it does |
|---|
Clone | Clone | ServerAction (Clone) | Create a copy of this record |
