CBIC enables new Auto populated feature of GSTR-3B from GSTR-1 & GSTR-2B

Last Updated On: Dec. 19, 2020, 9:50 p.m.


The GSTR 3B form is a return form declared by the Indian government for the return filing only of GST implementation. The GSTR 3B form will continue till March 2021 according to the official central tax notification. 

The Central Board of Indirect Taxes and Customs (CBIC) has introduced a new feature of Auto population of data in Form GSTR-3B from GSTR-1 and GSTR-2B.

The assessee will be enabled through the auto-population of system computed details computed in Form GSTR-3B from November 2020 Tax Period onwards on the furnishing of Form GSTR-1 on monthly grounds. Similar to that it will be done on the subsequent grounds.

Liabilities in tables-3.1 & 3.2 of Form GSTR-3B excluding the Table-3.1 (d) seeking to inward supply eligible for a reverse charge, are calculated through the system of outward supplies as furnished in Form GSTR-1 for the tax duration as from the information

Input Tax Credit (ITC) specifications and features of inward supplies subject to reverse charge, to be listed in Tables-4 and 3.1 (d) respectively, are computed as per system-generated Form GSTR-2B for the tax period


PDF Format of GSTR-3B FORM

In the pdf format, the auto-populated Form GSTR-3B is available also on the dashboard of Form GSTR-3B in the table-wise format. By tapping the system “Generated GSTR-3B” tab the similar to it will get downloaded.

  • 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 get sure about the correctness of the facts and figures filed in Form GSTR-3B
  • An alert message will be popped up 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. Assessee can modify the auto-populated values in Form GSTR-3B
  • 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

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