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Index

GSTR-3B Autofill Facility

By Annapoorna

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Updated on: Mar 24th, 2021

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2 min read

The GSTN has introduced a facility for auto-population of details into GSTR-3B from GSTR-1 and GSTR-2B from 4th September 2020.

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 are not final. The taxpayer can verify the details before filing and make changes, if any.

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
  • Table 3.2: Supplies made to composition taxable persons
  • Table 3.2: Supplies made to UIN holders
  • Table 3.1(d): Inward supplies liable to reverse charge from GSTR-2B
  • Table 4A: ITC available from GSTR-2B
  • Table 4B: 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

GSTR-3BGSTR-1 & GSTR-2BRemarks
Table 3.1(a) Outward supplies- other than zero-rated, nil rated and exemptedThis 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-1Net 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-ratedThis table is auto-generated from Tables-6A, 6B and 9A, 9B and 9C of GSTR-1
Table 3.1(c) Outward supplies- Nil rated, exemptedThis 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 holdersUnregistered 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 chargeThis table is auto-generated from Part A of Table 3 and
Table 4 of GSTR-2B.
If the taxpayer finds that the actual liability is more than the value which is auto-generated by the system, he can correct the value in GSTR-3B.
But, the data entered by the taxpayer cannot be in a variance of more than 5% with the auto-populated data.
4A ITC AvailableThis table is auto-generated from
Table 3 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 reversedThis table is auto-generated from Table 3-Part B-Section I and Table 4 of GSTR-2BPositive 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.

FAQs on system generated GSTR-3B

What are the benefits of auto-generated GSTR-3B?

The system generated GSTR-3B:

  • Assists the taxpayers in filing GSTR-3B.
  • Minimises errors and mismatch in return filing.
  • Reconciliation of GSTR-1 and GSTR-2B with GSTR-3B will be easier.
  • Reduces the time consumed for filling details in GSTR-3B.
Can a taxpayer edit auto-draft details in Form GSTR-3B?

Yes, a taxpayer can edit the details in auto-drafted GSTR-3B. Such cells will be highlighted in red, and a warning message will appear. 

How can a taxpayer generate a system generated GSTR-3B?

Taxpayers can log in to the GST portal and navigate to Returns Dashboard > Select Return period > GSTR-3B> System Generated 3B.

What will happen if a taxpayer has not filed GSTR-1 but proceeds to file GSTR-3B?

In this case, the auto-drafted GSTR-3B will be partially available. The data generated from GSTR-2B will be available. However, data from GSTR-1 will not be reported as the same is not filed. 

Why is the system generated GSTR-3B button disabled even if the taxpayer is a monthly GSTR-1 filer?

If a taxpayer has not filed GSTR-1 for a particular month, the system generated GSTR-3B button will be disabled.

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About the Author

I preach the words, “Learning never exhausts the mind.” An aspiring CA and a passionate content writer having 4+ years of hands-on experience in deciphering jargon in Indian GST, Income Tax, off late also into the much larger Indian finance ecosystem, I love curating content in various forms to the interest of tax professionals, and enterprises, both big and small. While not writing, you can catch me singing Shāstriya Sangeetha and tuning my violin ;). Read more

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Quick Summary

The GSTN introduced auto-population of details from GSTR-1 and GSTR-2B into GSTR-3B from Sept 4, 2020. The facility benefits taxpayers by minimizing errors, easing reconciliation, and reducing filing time. Taxpayers can edit the auto-drafted GSTR-3B, generated from forms, enhancing filing efficiency.

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