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poonamgandhi

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Published on: Jun 24, 2026

System generated Form GSTR-3B

Based on the different submitted returns and auto-populated returns, the Goods and Services Tax Network (GSTN) now facilitates the generation of

Form GSTR-3B. The system generated/ auto-generated Form GSTR-3B on monthly basis will surely ease up the return filing compliances for the registered person under GST. The facility of system generated Form GSTR-3B is made available from the tax period November 2020 onwards. The present article features system generated GSTR-3B and steps to be followed for obtaining System Generated Form Gstr 3b.

Coverage of System Generated Form Gstr 3b

As we know,

Form GSTR-1 contains details of outwards supplies, whereas, Form GSTR-2B is a system-drafted input tax credit statement. Notably, form GSTR-3B will be auto-generated on the basis of the supplies return filed in Form GSTR-1 and system-drafted statement in Form GSTR-2B. The System Generated Form Gstr 3b will be auto-populated in following manner -
Returns from which details are fetched Auto-populated fields of Form GSTR-3B
Form GSTR-1 Table 3.1 covering details of outward and inward supplies liable to reverse charge- (a)Outward taxable supplies (other than zero and nil rated as well as exempted), (b)Outward taxable supplies (zero-rated), (c) Other outward supplies (nil rated and exempted), (e) Non-GST outward supplies.
Form GSTR-1 Table 3.2 covering bifurcation of supplies in following table-
Particulars Place of supply Total taxable value Amount of integrated tax
Supplies made to an unregistered person _ _ _
Supplies made to composition taxable person _ _ _
Supplies made to UIN holders _ _ _
Form GSTR-2B Table 3.1 (d) covering details of inward supplies liable to reverse charge.
Form GSTR-2B Table 4 covering details of eligible input tax credit- (A)    Input Tax Credit available (fully or partly), (B)    Input Tax Credit reversed, (C)    Net Input Tax Credit, and (D)    Ineligible Input Tax Credit.

Steps to be followed for obtaining System Generated Form Gstr 3b

The registered taxable person can easily obtain a System Generated Form Gstr 3b by following below steps- STEP 1 – Go to the site

/. STEP 2 – Click on ‘Login’ icon on the right-hand side. STEP 3 – Provide appropriate ‘Username’, ‘Password’ and enter the characters. STEP 4 – Click on ‘LOGIN’. STEP 5 – Navigate the following path – Services > Returns > Returns Dashboard. STEP 6 – Select Return Period (i.e., Financial Year and Return Filing Period) from the drop-down list and enter SEARCH. STEP 7 – Under ‘Monthly Return GSTR-3B’ select ‘System Generated 3B’. By following the above simple steps, the registered taxable person will able to download the pdf format of system generated GSTR-3B.

Important points

  • System Generated Form Gstr 3b is available from November 2020 onwards.
  • The auto-generated Form GSTR-3B will be available in PDF format.
  • The facility of auto-populated Form GSTR-3B is available to the following categories of registered taxable person-
    • Normal taxpayer;
    • Special Economic Zone (SEZ) developers;
    • Special Economic Zone (SEZ) units; and
    • Casual taxpayer.
  • The above categories of a registered taxable person can easily file Form GSTR-3B with the help of auto-generated Form GSTR-3B.
  • Notably, the auto-generated form is only for the assistance. Accordingly, the registered person needs to ensure the correctness of the reported value.
  • Cases, wherein, there is higher difference in the edited value and auto-populated value. The system will prompt an alert to the registered person.
  • Further, cases, wherein, the return in Form GSTR-1 is not filed for the respective tax period. The System Generated Form Gstr 3b will display value as 'Not filed'.
  • It is important to note here that in the case due to debit notes or credit notes if the total liability of any particular period is negative. The same will be auto-populated as zero liability.
Back to Learn

Frequently Asked Questions

The System Generated Form GSTR-3B is a monthly auto-populated return facilitated by the Goods and Services Tax Network (GSTN). It is generated based on the details submitted in Form GSTR-1 (outward supplies) and Form GSTR-2B (input tax credit statement). This system-generated form aims to ease the return filing process for registered taxpayers under GST.
The facility of System Generated Form GSTR-3B is made available from the tax period of November 2020 onwards.
The following categories of registered taxpayers can avail the facility of System Generated Form GSTR-3B: Normal taxpayers, Special Economic Zone (SEZ) developers, Special Economic Zone (SEZ) units, and Casual taxpayers.
The System Generated GSTR-3B is auto-populated with details from Form GSTR-1 (outward supplies, including reverse charge) and Form GSTR-2B (input tax credit details).
No, the System Generated Form GSTR-3B is available in PDF format, which is non-editable. However, taxpayers can edit the details while filing the actual GSTR-3B return.
If there is a higher difference between the edited value and the auto-populated value, the system will prompt an alert to the registered taxpayer. The taxpayer needs to ensure the correctness of the reported value.
If the taxpayer has not filed Form GSTR-1 for a particular tax period, the System Generated Form GSTR-3B will display the value as 'Not filed' for the corresponding fields.
If the total liability for a particular period is negative due to debit notes or credit notes, the System Generated Form GSTR-3B will auto-populate the liability as zero.
No, the System Generated Form GSTR-3B is not mandatory to file. It is an assistance provided by the GSTN to ease the return filing process. Taxpayers need to ensure the correctness of the reported values and file the actual GSTR-3B return.
No, taxpayers cannot edit the System Generated Form GSTR-3B directly as it is available in PDF format. They need to make necessary changes while filing the actual GSTR-3B return.