Recently, the 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 auto-population is based on following:
Liabilities in tables-3.1 (Tax on outward supplies) & 3.2 (Inter-State Supplies) of Form GSTR-3B (except Table-3.1 (d) about inward supplies liable to reverse charge) are computed by the system based on details of outward supplies as filed in Form GSTR-1 for the tax period.
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.
Auto generated GSTR-3B Available in PDF: The table-wise computation of the values, auto-populated in Form GSTR-3B, is made available in PDF format on GST dashboard. The same can be downloaded by clicking on the “System Generated GSTR-3B” tab.
Measure Specifications:
- These values are calculated from the system as auto-populated values which are only for helping the assessee in furnishing their Form GSTR-3B. The assessee needs to make sure about the correctness of the facts and figures filed in Form GSTR-3B
- Assessee can modify the auto-populated values in Form GSTR-3B. An alert message will be prompt to the assessee on the system in which the variance of the corrected figures through the auto-populated figures is more than a specific limit.
- If in case the assessee does not furnish the Form GSTR-1 for the duration, a system-generated summary will represent the respective values as ‘Not filed’. If Form GSTR-2B doesn’t get generated for the period then ‘Not generated’ will be prompted on the system generated summary
- In Form GSTR-3B if the assessee has inserted and saved the figures prior to auto-population by the system then the saved figures will not get modified through the system
- Table 5 and 6.2 of GSTR-3B Form is not part of the PDF & do not get auto-populated through the system
Be watchful:
- Given the above and since there is no facility to file revised GST Returns, the taxpayer should take extra care when there is any error or missed outs while e-filing Form GSTR-1 as those details will get auto-populated to GSTR-3B. Taxpayer needs to check each table and rectify it while filing the Form GSTR-3B.
- It is also needs to check the ITC auto populated from GSTR-2B and to take the credit only when the other conditions prescribed in GST laws for availing GST Credit are satisfied like availability of tax invoice, payment to vendor within the stipulated time, block credits etc.
Now with this auto-population facility with an intention of ease of business and to facilitate the taxpayer regarding the output liability mapped with GSTR 1 duly filled by him, hoping that the history of technical glitches will not be repeated and necessary clarifications / updates are provided by the GST authorities.
