GSTR-3B Autofill Facility

The GSTN via an advisory introduced a facility for auto-population of details into GSTR-3B from GSTR-1 and GSTR-2B from 4th September 2020. Per the advisory a summary in PDF format of form GSTR-3B will be generated for every registered person based on the auto-filled data. 

Latest Updates

7th June, 2025

• GSTN via advisory implemented the restriction of not allowing the taxpayers to file their GSTR-3B after the expiry of a period of three years from the due date of furnishing the said return. The said change will be made effective on the GST portal from July 2025 tax period.
• Via another advisory, the government implemented hard locking of auto-populated liability in GSTR-3B from the July 2025 tax period onwards (filed in August 2025).

Applicability of GSTR-3B Autofill Facility

The GSTR-3B autofill facility is made available for normal taxpayers, SEZ units, SEZ developers, and the casual taxable persons filing monthly GSTR-1. The PDF of Form GSTR-3B will be available on the GSTR-3B dashboard once the taxpayer files GSTR-1. This facility will be available for quarterly filers at a later date. The same is available on the GSTR-3B dashboard on the GST portal.

Date of Availability of the GSTR-3B Autofill Facility

This facility is available from the tax period of August 2020 onwards. It means the PDF statement of GSTR-3B for August 2020 will contain auto-generated figures from the respective GSTR-1 and GSTR-2B. 

Source of Auto-Population of Details into GSTR-3B

1. Output liability: Tables 3.1 & 3.2 of Form GSTR-3B other than Table-3.1(d) related to inward supplies liable to reverse charge are auto-generated by the system based on details updated in GSTR-1 for the tax period.
2. Input Tax Credit (ITC): The details of ITC and inward supplies liable to reverse charge, which is to be reported in Tables 4 and 3.1(d) of GSTR-3B, are auto-generated the system from Form GSTR-2B for the tax period.

Note: The values generated in auto-generated GSTR-3B were not final and the taxpayer had the option to make changes, if any. But now with the hard locking in place, any necessary corrections to outward supply details must be made through GSTR-1A before filing GSTR-3B.

Contents of the GSTR-3B Autofill or the System Generated GSTR-3B

The auto-filled GSTR-3B will contain values in Table 3 from the already filed GSTR-1. The following tables will be auto-populated:

• Table 3.1(a): Outward supplies- other than zero-rated, nil rated and exempted
• Table 3.1(b): Outward supplies- zero-rated
• Table 3.1(c): Other outward supplies- nil rated, exempted
• Table 3.1(e): Non-GST outward supplies
• Table 3.2: Supplies made to unregistered persons, composition taxable persons, UIN holders
• Table 3.1(d): Inward supplies liable to reverse charge from GSTR-2B
• Table 4A: ITC available from GSTR-2B
• Table 4B(2): ITC reversed from GSTR-2B

But if negative numbers are reported in GSTR-1, then such figures would be mentioned as zero in the PDF statement of GSTR-3B.

Manner of Generation of GSTR-3B Autofill and the PDF Statement