System generated Form GSTR-3B

System generated Form GSTR-3B

Post by: poonamgandhi in GST GST in India

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 fetchedAuto-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-1Table 3.2 covering bifurcation of supplies in following table-

ParticularsPlace of supplyTotal taxable valueAmount of integrated tax
Supplies made to an unregistered person___
Supplies made to composition taxable person___
Supplies made to UIN holders___
Form GSTR-2BTable 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 https://www.gst.gov.in/.

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.

Post by poonamgandhi

CA Poonam Gandhi is a Chartered Accountant and a Lawyer. With a wide practice experience and deep understanding of different laws and taxes, she has been an independent professional writer in the field of taxation, finance and laws.

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