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).
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.
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.
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.
The auto-filled GSTR-3B will contain values in Table 3 from the already filed GSTR-1. The following tables will be auto-populated:
But if negative numbers are reported in GSTR-1, then such figures would be mentioned as zero in the PDF statement of GSTR-3B.
GSTR-3B | GSTR-1 & GSTR-2B | Remarks |
Table 3.1(a) Outward supplies- other than zero-rated, nil rated and exempted | This table is auto generated from Tables-4A, 4B, 4C, 5A, 5B, 6C, 7A-1, 7B-1 9A, 9B, 9C, 10A, 10B, and 11 of GSTR-1 | Net positive values from GSTR-1 are reflected in the respective tables. Net negative values are considered as zero and will not be considered in the table. |
Table 3.1(b) Outward supplies- zero-rated | This table is auto-generated from Tables-6A, 6B and 9A, 9B and 9C of GSTR-1 | |
Table 3.1(c) Outward supplies- Nil rated, exempted | This table is auto-generated from Table-8 of GSTR-1 | |
Table 3.1(e) Non-GST outward supplies | ||
Table 3.2- Details of inter-state supplies made to unregistered persons, taxable composition persons and UIN holders | Unregistered persons: It is auto generated from Tables-5A, 7B_1, 9A, 9B, 9C, 10B, 11_1_A2, 11_1_B2 and 11_II of GSTR-1. Composite taxpayers: It is auto-generated from tables 4A, 4C, 9A, 9B and 9C of GSTR-1. UIN holders: It is auto-generated from tables 4A, 4C, 9A, 9B and 9C of GSTR-1. | These details will be populated from the Place of Supply (PoS) details updated by the taxpayer in GSTR-1. |
3.1(d) Inward supplies liable to reverse charge | This table is auto-generated from the following tables of GSTR-2B
| Positive values from GSTR-1 are reflected in the respective tables. Net negative values are considered as zero and will not be considered in the table. The values do not contain the supplies received from unregistered persons liable to reverse charge, and tax to be paid on reverse charge basis on account of Import of Services. Therefore, these details have to be included by the taxpayer by editing the auto-populated value. |
4A ITC Available | This table is auto-generated from Table 3-Part A-Section I,II,III and IV of GSTR-2B. | Positive ITC values are reported in respective tables. Negative values will be reported in Table 4B(2) for ITC reversal. |
4B(2) ITC reversed | This table is auto-generated from Table 3-Part B-Section I and Table 4 of GSTR-2B | Positive values of all credit notes on which ITC is not available. Negative values Table 4A ITC available will be considered in this table as it is a reversal of ITC. |