1. Auto Populated details in Form GSTR 3B: Now, auto-population of system computed details in Form GSTR-3B, has been enabled for taxpayers (filing their Form GSTR-1 on monthly basis), from November 2020 Tax Period onwards. The same will be done based on the following:

(i) Liabilities in tables-3.1 & 3.2 of Form GSTR-3B (except Table-3.1 (d) pertaining to inward supplies liable to reverse charge), are computed by the system on the basis of details of outward supplies as filed in Form GSTR-1 for the tax period

(ii) 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 system generated Form GSTR-2B for the tax period

2. PDF Format of FORM GSTR-3B: The table-wise computation of the values, auto-populated in Form GSTR-3B, is made available in PDF format also on the Form GSTR-3B dashboard. The same can be downloaded by clicking on the “System Generated GSTR-3B” tab.

3. Salient features:

(i) These system computed auto populated values are only for assisting the taxpayers in filing their Form GSTR 3B. Taxpayers have to ensure the correctness of the values being reported and filed in Form GSTR-3B.

(ii) 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. Taxpayers can change/ edit the auto populated values in Form GSTR-3B.

(iii) In case taxpayer has not filed Form GSTR-1 for the period, system generated summary will display the respective values as ‘Not filed’. Similarly, if Form GSTR-2B is not generated for the period, system generated summary will display the respective values as ‘Not generated’.

(iv) If the taxpayer has entered & saved any values in Form GSTR-3B before auto-population by the system, the saved values will not be changed/over-written by the system.

(v) Table 5 and 6.2 of FORM GSTR-3B is not part of the PDF & will not be auto-populated by the system.

4. Click here for details.

Thanking you,

Team GSTN

Auto-population of GSTR-3B fields from GSTR-1 and GSTR-2B aids filing while taxpayers retain amendment responsibility. System-computed values in Form GSTR-3B are auto-populated from filed returns: liabilities from Form GSTR-1 and Input Tax Credit and inward reverse-charge supplies from system-generated Form GSTR-2B. A table-wise PDF of these computations is available. Taxpayers must verify and may edit auto-populated values, with the system preserving prior saved entries and alerting when edits diverge from system values beyond a threshold; placeholders indicate missing source filings and certain tables are excluded from auto-population.