The system has started providing auto-populated GSTR-3B on the basis of GSTR-1 & GSTR-2B from the tax period of November 2020 onwards. In this auto-populated GSTR-3B, liability on account of inward supplies attracting reverse charge auto-populated in Table-3.1(d) is also drawn from GSTR-2B of the taxpayer for the said tax period. The values in GSTR-2B are auto populated from the GSTR-1 of the counter-parties making the supply.

It is noticed that the system is giving alert when the taxpayer revises the auto-populated values upward by 10% in table 3.1(d) which pertains to inward supplies attracting reverse charge. This alert is erroneous. The technical team is working to resolve the same at the earliest.

Meanwhile, the taxpayers may kindly continue to declare their correct liability in Table-3.1(d) pertaining to liability on inward supplies attracting reverse charge and proceed to file GSTR-3B

Thanking You,

Team GSTN

Reverse charge liability auto-population alert may trigger erroneously; declare correct liability and file the monthly return promptly. The return filing system auto-populates inward supply reverse charge liability in Table 3.1(d) from counterparty-submitted return data; an erroneous alert appears when taxpayers revise the auto-populated reverse charge amount upward beyond a ten percent threshold. The technical team is working to resolve the defect. Taxpayers should nonetheless declare the correct reverse charge liability in Table 3.1(d) and file the return.