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Auto-Populated GSTR-3B

All taxpayers registered under GST are required to file Form GSTR-3B wherein, the net GST liability is calculated and then paid. The Goods and Services Tax Network (GSTN) has now made this process easier by auto-populating some values of Form GSTR-3B and presenting such data in the form of a PDF statement.

In this article, we will answer the following questions:

What is the source for auto-population of data in the PDF statement?

The auto-drafted amounts in the PDF statement will be obtained only from the already filed GSTR-1. If the GSTR-1 is not filed, such data cannot be obtained.

When will this facility be available from and how can it be accessed?

This facility will be available from the tax period of August 2020. That means the PDF statement (Form GSTR-3B) for August 2020 will contain auto-drafted figures sourced from the respective Form GSTR-1 filed on or after 04.09.2020. It can be accessed through the GST-3B dashboard on the common portal.

What type of taxpayers are provided with this facility?

Taxpayers registered as a normal taxpayer, SEZ developer, SEZ unit, and the casual taxpayer are provided with this facility. However, for the time being, only monthly filers can avail this facility. The same will be available for quarterly filers at a later date.

What will the GSTR-3B PDF statement contain?

The PDF statement will contain auto-drafted values of Table 3 of Form GSTR-3B. As mentioned above, this information will be extracted from already filed Form GSTR-1. Thus the following tables will be auto-populated:

  • Table 3.1(a) – Outward taxable supplies (other than zero-rated, nil rated and exempted)
  • Table 3.1(b) – Outward taxable supplies (zero-rated)
  • Table 3.1(c) – Other outward supplies (nil rated, exempted)
  • Table 3.1(e) – Non-GST outward supplies
  • Table 3.2 – Supplies made to unregistered persons
  • Table 3.2 – Supplies made to composition taxable persons
  • Table 3.2 – Supplies made to UIN holders

It should be noted that if negative figures were entered in the Form GSTR-1, then such figures would be mentioned as zero in the PDF statement. Further, the effect of credit notes, debit notes, amendments and advances, etc. will be taken into consideration to calculate the turnover and tax amounts.

What are the benefits of the auto-drafted GSTR-3B?

While this facility does not directly fill in the data in Form GSTR-3B, it assists in filing Form GSTR-3B. The other prominent benefits of this are:

  • Discrepancies between GST returns can be avoided. That means, errors and mismatch in returns may be minimised.
  • Time consumed in accumulating details for filing GSTR-3B gets reduced because of the available, auto-generated information.
  • Reconciliation of GSTR-1 and GSTR-3B can be more straightforward.
  • Manual errors that delay refunds can be avoided.

Overall, this will improve the taxpayer’s compliance practises.

The GSTN has explicitly clarified that the liability shown in the system computed PDF of GSTR-3B is not final. This facility is for assistance only. The taxpayer will have to take the utmost care in verifying the amounts being entered into the Form GSTR-3B before filing.