GSTN has issued an advisory on Wednesday, 16 December, 2020 on autopopulation of GSTR 3B details from GSTR 1 &2B.
Advisory on Auto population of details in Form GSTR-3B from Form GSTR 1 & 2B
1. System generated summary is a summary of FORM GSTR-3B which will be generated for every registered person based on the following: a. Liabilities in tables-3.1 & 3.2 of GSTR-3B, except Table-3.1 (d) pertaining to inward supplies liable to reverse charge, are computed on the basis of details of outward supplies as filed by you in FORM GSTR-1 for the period, b. Input Tax Credit (ITC) details and details of inward supplies liable to reverse charge, to be reported in Tables-4 and 3.1 (d) respectively, are computed as per your system generated FORM GSTR-2B for the period.
2. A detailed table-wise computation of the values auto-populated in GSTR-3B is made available in PDF format on the GSTR-3B dashboard. The same may be downloaded for information, and ready reference by clicking on the “System Generated GSTR-3B” tab.
3. The PDF is generated and the values are auto-populated on the basis of two different sources, namely FORM GSTR-1 and FORM GSTR-2B. FORM GSTR-2B is generated on a specific date on the basis of the FORM GSTR-1, 5, 6 filed by the counter-party taxpayers, and from the data pertaining to Import of Goods as received from ICEGATE portal. Consequently, system will prepare the PDF partially & populate the respective tables of GSTR-3B partially on the filing of FORM GSTR-1 or system 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) In case you have not filed FORM GSTR-1 for the period, system generated summary will display the respective values as ‘Not filed’. b) Similarly, if FORM GSTR-2B is not generated for the period, system generated summary will display the respective values as ‘Not generated’.
4. Values are auto-populated in GSTR-3B for the assistance of taxpayers. However, taxpayers have to ensure the correctness of the values being reported and filed in GSTR-3B in all respects. Consequently, the auto-populated values can be edited by the taxpayers, if required. The system will prompt the taxpayers with an alert in cases 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.
5. If the taxpayer has entered & saved any values in GSTR-3B before auto-population by the system, the saved values will not be changed/over-written by the system.
6. This facility has been made available for monthly filers as of now. It would be enabled for quarterly filers also in due course.
7. The auto-populated values are generated in the following manner: GSTR-3B table GSTR-1/ GSTR-2B table Reference Table 3.1(a) Outward taxable supplies (other than zero rated, nil rated and exempted) FORM GSTR-1: Tables-4, 5, 6C, 7, 9, 10 and 11 Values in these tables are computed by doing a total of all the values reported by the taxpayer in the corresponding tables of GSTR-1. This is auto-populated from FORM GSTR-1. Net positive values shall be reported in respective tables. Net negative values, if any, shall not be considered in the table and system will provide the value as zero. Table 3.1(b) Outward taxable supplies (zero rated) FORM GSTR-1: Tables-6A, 6B and 9 Table 3.1(c) Outward taxable supplies (Nil rated, exempted) FORM GSTR-1: Table-8 Table 3.1(e) Non-GST outward supplies FORM GSTR-1: Table-8 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 FORM 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.
The detailed advisory is covered in Advisory on auto population of details in Form GSTR-3B from GSTR-1 & 2B.
