Auto population of details in Form GSTR-3B from Form GSTR 1 & GSTR 2B

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Auto population of details in Form GSTR-3B from Form GSTR 1 & GSTR 2B
GST
Dated:- 16-12-2020

1. Auto Populated details in Form GSTR 3B: Now, auto-population of system computed details in Form GSTR-3B, has been enabled for taxpayers (filing their Form GSTR-1 on monthly basis), from November 2020 Tax Period onwards. The same will be done based on the following: (i) Liabilities in tab .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... les-3.1 & 3.2 of Form GSTR-3B (except Table-3.1 (d) pertaining to inward supplies liable to reverse charge), are computed by the system on the basis of details of outward supplies as filed in Form GSTR-1 for the tax period (ii) Input Tax Credit (ITC) details and details of inward supplies liable to reverse charge, to be reported in Tables-4 and 3.1 (d) respectively, are computed as per system ge .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nerated Form GSTR-2B for the tax period 2. PDF Format of FORM GSTR-3B: The table-wise computation of the values, auto-populated in Form GSTR-3B, is made available in PDF format also on the Form GSTR-3B dashboard. The same can be downloaded by clicking on the "System Generated GSTR-3B" tab. 3. Salient features: (i) These system computed auto populated values are only for assisting the taxpayers .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in filing their Form GSTR 3B. Taxpayers have to ensure the correctness of the values being reported and filed in Form GSTR-3B. (ii) The system will prompt the taxpayers with an alert in cases where the variance of the edited values from the auto-populated values is higher than a particular threshold. Taxpayers can change/ edit the auto populated values in Form GSTR-3B. (iii) In case taxpayer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has not filed Form GSTR-1 for the period, system generated summary will display the respective values as 'Not filed'. Similarly, if Form GSTR-2B is not generated for the period, system generated summary will display the respective values as 'Not generated'. (iv) If the taxpayer has entered & saved any values in Form GSTR-3B before auto-population by the system, the saved values will not be chang .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed/over-written by the system. (v) Table 5 and 6.2 of FORM GSTR-3B is not part of the PDF & will not be auto-populated by the system. 4. Click here for details. Thanking you, Team GSTN
News - Press release - PIB .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X