Auto-populated Form GSTR 3B in PDF Form is made available for the taxpayers, from the month of October 2020 onwards
1. Explain briefly about Auto-Populated form GSTR 3B (PDF)
GSTN has earlier introduced Form GSTR-2B, a static statement with details of ITC
available for a tax period, for the benefit of taxpayers. GSTR-2B is an auto-drafted
Input Tax Credit (ITC) statement generated for every recipient, on the basis of the
information furnished by their suppliers, in their respective Form GSTR-1 & 5 and
Form GSTR-6 filed by ISD. Steps to Download: Taxpayers can access their GSTR-2B through: Login to GST Portal > Returns Dashboard > Select Return period >
GSTR-2B.
GSTN has also introduced a facility to download PDF statement to taxpayers, who are filing monthly GSTR-1 statement, with system computed values of Table 3 of Form
GSTR-3B. This PDF will be prepared on the basis of the values reported by them, in their GSTR-1 statement, for the said tax period.
In continuation of the return linkage project, GSTN has now introduced auto-
populated Form GSTR-3B in PDF format, for benefit of the taxpayers. The auto-
populated PDF of Form GSTR-3B will consist of: -
Liabilities in Table 3.1(a, b, c and e) and Table 3.2 from Form GSTR-1
Liability in Table 3.1(d) and Input Tax Credit (ITC) in Table 4 from auto-
drafted ITC Statement from Form GSTR-2B.
System Generated summary for GSTR- 3B: -
GSTR-3B
Table
Source
Form
Form
Status
Summary
Status
Advisory
3.1 (a, b,
c, e), 3.2
Liability
GSTR-1 Not Filed No System has not generated summary of
Table 3.1 (a, b, c, e) and Table 3.2 of
FormGSTR-3B on the basis of your
GSTR-1 filed by you for the current
tax period. System has generated
summary of Table 3.1 (d) and Table 4
of Form GSTR-3B on the basis of your
GSTR-2B generated fir the current tax
period. To view the system generated
details, you may click on system
generated PDF button available in the
GSTR-3B dashboard page. You may
continue to save or file your FORM
GSTR-3B. If error persists, quote error
number when you
contact customer care for quick
resolution.
3.1 (d)
Reverse
Charge
GSTR-2B Generated Yes
4A (1, 3,
4, 5),
4B (2)
Input Tax
Credit
GSTR-2B Generated Yes
This facility is made available in Form GSTR 3B dashboard from October 2020 tax
period onwards. This facility will become available for taxpayers who are registered
as Normal taxpayer, SEZ Developer, SEZ unit and casual taxpayer.
The system generated PDF will be made available on GSTR-3B dashboard. Taxpayers will be able to access their Form GSTR-3B (PDF) through: Login to GST Portal > Returns Dashboard > Select Return period > GSTR-3B> System Generated 3B.
Currently facility of system computed GSTR-3B details are not available for
taxpayers opting to file GSTR-1 on quarterly frequency. It would be made
available soon.
DISCLAIMER: This publication is merely a general guide meant for knowledge purposes only. All the references or content are for educational purposes only and do not constitute a legal advice. We do not accept any liabilities whatsoever for any losses caused directly or indirectly by the use/reliance of any information or conclusion contained in this publication. Prior to acting upon this publication, you're suggested to seek the advice.
This work is entirely in the interest of profession and to contribute into my beloved subject of GST.
