Last updated: December 3rd, 2021 5:16 PM

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 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.