Once you put the GSTIN , the form will automatically populate the name.Under field 3.1, you will have to fill all the details of outward supplies and inward supplies liable to reverse charge. Under column 3.2, one needs to give the break-up of the interstate outward supplies made to Unregistered Persons, Composition Dealers and UIN Holders . Rule 42 lays down the manner of determination of input tax credit in respect of inputs or input services and its reversal. This will either be from a composition dealer or inward supplies at nil rate and exempt. E-filing has been opened on August 5 and can be done by login in to the GST Portal

Source: Economic Times August 10, 2017 04:55 UTC