The Goods and Services Tax Network ( GSTN ) has directed to ignore prompt on Liability for Inward Supplies attracting Reverse Charge in Table-3.1 (d) of GSTR-3B stating such prompt to be erroneous. It may be noted in this table the details of inward supplies (liable to reverse charge) is to be provided.
In a Statement issued by GSTN today on the GST portal it has been stated as under:-
The system has started providing auto-populated GSTR-3B on the basis of GSTR-1 & GSTR-2B from the tax period of November 2020 onwards. In this auto-populated GSTR-3B, liability on account of inward supplies attracting reverse charge auto-populated in Table-3.1(d) is also drawn from GSTR-2B of the taxpayer for the said tax period. The values in GSTR 2B are auto populated from the GSTR-1 of the counter-parties making the supply.
Also Read: FAQs on quarterly filing of GSTR-3B and monthly payment of tax (QRMP Scheme)
It is noticed that the system is giving alert when the taxpayer revises the auto-populated values upward by 10% in table 3.1(d) which pertains to inward supplies attracting reverse charge. This alert is erroneous. The technical team is working to resolve the same at the earliest.
Meanwhile, the taxpayers may kindly continue to declare their correct liability in Table-3.1(d) pertaining to liability on inward supplies attracting reverse charge and proceed to file GSTR-3B.
Also Read: Services subject to reverse charge mechanism under GST Law : At a glance
Source: GST portal
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