Government is continually striving to ease compliance stress of taxpayers. And here is another attempt to ease compliance burden – Auto-population of GSTR 3B from GSTR 1 and 2B.
Now, every registered person filing returns on monthly basis will receive a system generated summary of GSTR 3B duly auto populated using details reported in GSTR 1 and generated in GSTR 2B.
A detailed table-wise computation of the values auto-populated in GSTR-3B is also made available in PDF on GSTR-3B dashboard which can be downloaded for reference by clicking on the “System Generated GSTR-3B” tab.
This facility will be enabled for quarterly filers also in due course.
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Offers
- Convenience to auto-populate GSTR 3B using GSTR 1 and Purchase register
- Get and edit GSTR 3B auto-populated
- Bulk download GSTR 1 and Bulk upload Purchase register
- Advanced Reconciliation of Purchase register with GSTR 2A & 2B also available
Auto-population of GSTR 3B from GSTR 1 and GSTR 2B Flow
The values are auto-populated and PDF is generated on the basis of GSTR 1 and GSTR 2B.
GSTR-2B is generated on a specific date on the basis of the GSTR 1, GSTR 5, GSTR 6 and from the data pertaining to Import of Goods as received from ICEGATE portal. However, filing GSTR 1 is at discretion of taxpayer.
Consequently, system will prepare the PDF partially & populate the respective tables of GSTR-3B partially on the filing of GSTR-1 or 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) If Form GSTR-1 is not filed, system generated summary will display the respective values as ‘Not filed’.
b) Similarly, if GSTR-2B is not generated for the period, system generated summary will display the respective values as ‘Not generated’.
Note: If the taxpayer has entered and saved any values in GSTR 3B before auto-population by the system, the saved values will not be changed/over-written by the system.
Mapping source of Auto-population
| SN | Auto-population of outward supplies – GSTR 3B | Source – GSTR 1 | Key Observations |
| 1 | GSTR 3B – Table 3.1 Details of Outward supplies & inward supplies liable to RCM |
GSTR 1 – Table-4, 5, 6, 7, 8, 9, 10 and 11 | |
| a | Table 3.1(a) Outward taxable supplies (other than zero rated, nil rated and exempted) |
Tables-4, 5, 6C, 7, 9, 10 and 11 | |
| Table 4 Taxable outward supplies made to registered persons (including UIN holders) excluding the contents of table 6 i.e. zero rated supplies and deemed exports – B2B supplies excluding RCM and TCS |
B2B supplies excluding zero rated and exports | ||
| Table 5 Taxable outward inter-state supplies to an unregistered consumer where the invoice value is more than Rs. 2.5 lakh |
Inter-state B2C supplies above Rs. 2.5 Lacs | ||
| Table 6C Deemed Exports |
Only Deemed exports included However, excluding 6A – Exports |
||
| 6B – Supplies to SEZ Unit or Developer is not included here | |||
| Table 7 Taxable supplies (net of debit notes and credit notes) to unregistered persons, other than supplies covered under Table 5 – B2C intrastate supplies (including supplies attracting TCS) |
B2C supplies other than reported in Table 5 | ||
| Table 9 Amendments to taxable outward supply details furnished in returns for earlier tax periods in table 4, 5 and 6 (including current and amended debit notes, credit notes, and refund vouchers) |
Amendments – table 4,5 & 6 Here, amendments other than that reported in table 6A and 6B will be auto-populated. Since same will be auto populated in table 3.1(b) of GSTR 3B |
||
| Table 10 Amendments to taxable outward supplies to unregistered persons furnished on returns for earlier tax periods |
Amendments – table 7 | ||
| Table 11 Consolidated Statement of Advances Received or adjusted in the current tax period, plus amendments from earlier tax periods |
Advances received, adjusted or amended | ||
| b | Table 3.1(b) Outward taxable supplies (zero rated) |
GSTR-1: Tables-6A, 6B and 9 | |
| Table 6A: Exports | Details of table 6C are already auto-populated in table 3.1(a) of GSTR 3B | ||
| Table 6B: Supplies to SEZ Units or Developers | |||
| Table 9 Amendments to taxable outward supply details furnished in returns for earlier tax periods in table 4, 5 and 6 (including current and amended debit notes, credit notes, and refund vouchers) |
Here, amendments of table 6A and 6B will be auto-populated | ||
| c | Table 3.1(c) Outward taxable supplies (Nil rated, exempted) |
Table 8 Nil rated, exempt, and non-GST outward supplies |
Only nil and exempt supplies will be auto-populated using details available in table 8 of GSTR 1 |
| d | Table 3.1(d) Inward Supplies liable to RCM |
Will not be auto-populated from GSTR 1 | |
| e | Table 3.1(e) Non-GST outward supplies |
Table 8 Nil rated, exempt, and non-GST outward supplies |
Only non-GST outward supplies will be auto-populated using details available in table 8 of GSTR 1 |
| 2 | Table 3.2 Of the suppliers shown in 3.1(a) above, details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders |
GSTR-1: Place of Supply (PoS)-wise details declared in corresponding tables | Place of Supply (PoS)-wise details of inter-state supplies made to unregistered persons, composition taxable persons and UIN holders. |
Note:
- However, while doing auto-population for GSTR 3B details mentioned in GSTR-1 will be aggregated and negative values may arrive in the following cases:
- Where credit note value is greater than the invoice value
- Where only credit notes are issued
- Amendments
- Negative values are not allowed in GSTR-1 except while reporting B2C outward supplies.
- Amendments and advances, credit notes, debit notes, if any, will be taken into account before computing the turnover and tax.
- If any of the above-mentioned values are in negative as per the GSTR-1 then the auto-populated value will taken as Zero and it would not get carried forward to the next tax period.
- Taxpayer will have to manually carry forward and adjust for the following in GSTR 3B.
- Negative values from GSTR-1 assumed as Zero in auto populated values
| SN | Auto-population of inward supplies | Source – GSTR 2B | Key Observations |
| 1 | Table 3.1(d) Inward supplies liable to reverse charge |
GSTR-2B: Table 3 Part A Section III – ITC available against Inward supplies liable to RCMTable 4 Part A Section III – ITC available against Import of goods |
The system computed values do not contain the values pertaining to the supplies received from unregistered persons liable to Reverse Charge Mechanism (RCM), and tax to be paid on RCM on account of Import of Services. Therefore, these details have to be included by the taxpayer by editing the auto-populated value If the actual liability is more than the value auto-populated by the system, the taxpayers should edit & report the correct value in FORM GSTR-3B. Net Negative values, if any, shall not be considered in the table and system will provide the value as zero |
| 2 | Table 4A ITC Available (whether in full or part) – This information must be broken down into ITC on: |
Form GSTR-2B: Table 3Part A – ITC available |
This is auto-populated from GSTR-2B. Positive ITC values shall be reported in respective tables. Negative values shall be considered as ITC reversal and would be reported in table 4B (2) |
| 1) import of goods | Section IV – Import of goods | ||
| 2) import of services | Details of import of services will not be auto populated since these details are already reported in table 3.1(d) above. | ||
| 3) inward supplies on RCM (other than on import of goods and services reported above) | Section III – Inward supplies from RCM | ||
| 4) inward supplies from your Input Service Distributor (ISD) | Section II – Inward supplies from ISD | ||
| 5) all other ITC | Section I – All other ITC – Supplies from registered persons | ||
| 3 | Table 4B (1) As per rules 42 & 43 of CGST Rules |
Details of ITC reversal will have to be added manually Following is the illustrative list where reversal may be required |
|
| 4 | Table 4B(2) ITC reversed – (2) Others |
FORM GSTR-2B: Table 3 Part B Section I – ITC Reversal Table 4 Part B Section I – ITC Reversal |
This is auto-populated from GSTR-2B. This covers the following: a. Positive values of all credit notes, on which ITC is available. If this is negative, then credit may be reclaimed subject to reversal of the same on an earlier instance. b. Positive values of all credit notes, on which ITC is not available. c. In case there are negative values in ITC available table 4A (1,3,4,5), then such negative values shall be reversed and considered in this table. |
| 5 | Table 4C – Net ITC Available (4A – 4B) | In case net ITC available in table 4C is in negative, then such negative value shall be considered as liability | |
| 6 | Table 5 – Values of exempt, nil rated, and non-GST inward supplies | These details will not be auto-populated and taxpayer has to add these details manually | |
| 7 | Table 6 – Payment of Tax | These details will not be auto-populated and taxpayer has to add these details manually |
Note:
If any invoice and credit note have been issued in same month, then both have to be reported separately.
Disclaimer
Auto-populated values and PDF are for assistance only. And onus of correctness of the values being reported and filed in GSTR-3B still lies on the taxpayer.
However, auto-populated values can be edited by the taxpayers, if required. Alerts will be provided in case 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.
Note: With regards to variance of edited values from auto-populated values of ITC is higher than 10% in that case alerts will be provided but system will not restrict the same.
Implications
- Minimizing mismatch in GSTR 1 & GSTR 3B and assisting in long run reconciliation
- Minimizing manual errors which delays refunds
- Improving overall taxpayer compliance by assisting in filing GSTR 3B
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