All about auto population of details in Form GSTR-3B from Form GSTR 1 & GSTR 2B

1. Auto Populated details in Form GSTR 3B: 

Now, auto-population of system computed details in Form GSTR-3B, has been enabled on the GST portal 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:

1. Liabilities in tables-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
2. 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 generated 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:

1. These system computed auto populated values are only for assisting the taxpayers in filing their Form GSTR 3B. Taxpayers have to ensure the correctness of the values being reported and filed in Form GSTR-3B.
2. 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.
3. In case taxpayer 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’.
4. If the taxpayer has entered & saved any values in Form GSTR-3B before auto-population by the system, the saved values will not be changed/over-written by the system.
5. Table 5 and 6.2 of FORM GSTR-3B is not part of the PDF & will not be auto-populated by the system.

4. Advisory on Auto population of details in Form GSTR-3B from Form GSTR 1 & 2B

1. System generated summary is a summary of FORM GSTR-3B which will be generated for every registered person based on the following:
   a. Liabilities in tables-3.1 & 3.2 of GSTR-3B, except Table-3.1 (d) pertaining to inward supplies liable to reverse charge, are computed on the basis of details of outward supplies as filed by you in FORM GSTR-1 for the period,
   b. 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 your system generated FORM GSTR-2B for the period.
2. A detailed table-wise computation of the values auto-populated in GSTR-3B is made available in PDF format on the GSTR-3B dashboard. The same may be downloaded for information, and ready reference by clicking on the “System Generated GSTR-3B” tab.
3. The PDF is generated and the values are auto-populated on the basis of two different sources, namely FORM GSTR-1 and FORM GSTR-2B. FORM GSTR-2B is generated on a specific date on the basis of the FORM GSTR-1, 5, 6 filed by the counter-party taxpayers, and from the data pertaining to Import of Goods as received from ICEGATE portal.
   Consequently, system will prepare the PDF partially & populate the respective tables of GSTR-3B partially on the filing of FORM GSTR-1 or system generation of GSTR-2B, whichever is earlier. Subsequently, the PDF will be re-generated & remaining tables will be auto-populated in GSTR-3B after the other FORM is filed/generated, as the case may be.
   Accordingly, the following may be noted :
   a) In case you have not filed FORM GSTR-1 for the period, system generated summary will display the respective values as ‘Not filed’.
   b) Similarly, if FORM GSTR-2B is not generated for the period, system generated summary will display the respective values as ‘Not generated’.
4. Values are auto-populated in GSTR-3B for the assistance of taxpayers. However, taxpayers have to ensure the correctness of the values being reported and filed in GSTR-3B in all respects. Consequently, the auto-populated values can be edited by the taxpayers, if required. 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. However, the taxpayers may continue their filing with the edited values, and system will not restrict the same.
5. If the taxpayer has entered & saved any values in GSTR-3B before auto-population by the system, the saved values will not be changed/over-written by the system.
6. This facility has been made available for monthly filers as of now. It would be enabled for quarterly filers also in due course.
7. The auto-populated values are generated in the following manner:

8. If any invoice and credit note have been issued in same month, then both have to be reported separately.
9. In case net ITC available in table 4C is in negative, then such negative value shall be considered as liability.
10. Table 5 and 6.2 of FORM GSTR-3B is not part of the PDF & will not be auto-populated by the system.

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Frah Saeed

Frah Saeed is a law graduate specializing in the core field of indirect taxes and is the Co-founder of taxwallah.com. She has authored many publications on GST and is into full-time consultancy on GST to big corporates. She as a part of taxwallah.com heads a team comprising of Chartered Accountants and Advocates and plays a key role in our mission to disseminate GST knowledge to all.