CBIC Authorized Auto population of details in Form GSTR-3B

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The Central Board of Indirect Taxes and Customs ( CBIC ) has authorized the Auto population of details in Form GSTR-3B from Form GSTR 1 & GSTR 2B. In this article, we will discuss the Auto population of details in Form GSTR-3B from Form GSTR 1 & GSTR 2B.

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Auto population of details in Form GSTR-3B

Now, auto-population of system measured details in Form GSTR-3B has authorized for taxpayers for their ITR Filing Form GSTR-1 on monthly basis), from November 2020 Tax Period onwards. The same has done based on the following:

  • Liabilities in tables-3.1 & 3.2 of Form GSTR-3B except for 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.
  • 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.

Features of Auto Population of details in GSTR-3B Form

  1. This system measured auto-populated values are only for supporting the taxpayers in their ITR Filing Forms in GSTR 3B. Also, Taxpayers have to ensure the correctness of the values being reported and filed in Form GSTR-3B.
  2. The system will assist the taxpayers with an alert in cases where the variety 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 the taxpayer has not filed Form GSTR-1 for the period, the system generated summary will display the respective values as ‘Not filed’. 
  4. If the taxpayer has entered & saved any values in Form GSTR-3B before auto-population by the system, the saved contents will not be changed/over-written by the system.
  5. Table 5 and 6.2 of FORM GSTR-3B is not the portion of the PDF & will not be auto-populated by the system.

In case, you need any kind of guidance related to the GST Return filing procedure, GST Registration, or any other GST compliance, please feel free to contact our business advisors at 8881-069-069.

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