Auto-population of GSTR 3B from GSTR 1 and GSTR 2B

Auto-population of GSTR 3B from GSTR 1 and GSTR 2B Flow

The values are auto-populated and PDF is generated on the basis of GSTR 1 and GSTR 2B.

GSTR-2B is generated on a specific date on the basis of the GSTR 1, GSTR 5, GSTR 6 and from the data pertaining to Import of Goods as received from ICEGATE portal. However, filing GSTR 1 is at discretion of taxpayer.

Consequently, system will prepare the PDF partially & populate the respective tables of GSTR-3B partially on the filing of GSTR-1 or generation of GSTR-2B, whichever is earlier.

Subsequently, the PDF will be re-generated & remaining tables will be auto-populated in GSTR-3B after the other FORM is filed/generated, as the case may be.

Accordingly, the following may be noted:

a) If Form GSTR-1 is not filed, system generated summary will display the respective values as ‘Not filed’.

b) Similarly, if GSTR-2B is not generated for the period, system generated summary will display the respective values as ‘Not generated’.

Note: If the taxpayer has entered and saved any values in GSTR 3B before auto-population by the system, the saved values will not be changed/over-written by the system.

Mapping source of Auto-population

• GSTR-3B Table 3.1: Details of outward supplies and inward supplies liable to reverse charge (RCM)

  • 3.1(a) – Outward taxable supplies (other than zero-rated, nil-rated, and exempted):
    This table is auto-populated from multiple tables in GSTR-1 including Table 4, 5, 6C, 7, 9, 10, and 11.

    • Table 4 includes taxable outward supplies to registered persons (including UIN holders), but excludes zero-rated supplies and deemed exports. This mainly covers B2B supplies (excluding those under RCM and TCS), supplies attracting RCM, and TCS.

    • Table 5 covers inter-state B2C supplies where invoice value exceeds ₹2.5 lakhs.

    • Table 6C pertains only to deemed exports. It excludes Table 6A (exports) and 6B (supplies to SEZ units/developers).

    • Table 7 includes B2C intra-state supplies and B2C inter-state supplies up to ₹2.5 lakhs, including those attracting TCS.

    • Table 9 captures amendments related to Table 4, 5, and 6 of earlier tax periods. However, amendments from Table 6A and 6B will not be included here as they are auto-populated in Table 3.1(b).

    • Table 10 captures amendments relating to earlier B2C supplies (i.e., amendments to Table 7).

    • Table 11 includes consolidated statements of advances received or adjusted in the current period, along with amendments from earlier tax periods.

  • 3.1(b) – Outward taxable supplies (zero-rated):
    This is auto-populated from GSTR-1 Tables 6A, 6B, and 9.

    • Table 6A relates to export of goods or services.

    • Table 6B pertains to supplies made to SEZ units or developers.

    • Table 9 auto-populates amendments to zero-rated supplies made under Tables 6A and 6B.

  • 3.1(c) – Outward taxable supplies (nil-rated, exempted):
    These are drawn from Table 8 of GSTR-1, which captures nil-rated, exempted, and non-GST outward supplies. Only nil-rated and exempted outward supplies are considered for auto-population in this section.

  • 3.1(d) – Inward supplies liable to reverse charge (RCM):
    These details are not auto-populated from GSTR-1.

  • 3.1(e) – Non-GST outward supplies:
    This is populated using the details from Table 8 of GSTR-1, specifically covering only the non-GST outward supplies.

• GSTR-3B Table 3.2: Details of inter-state outward supplies to specific recipients

  • This section reflects the inter-state supplies made to unregistered persons, composition taxable persons, and UIN holders.

  • The data is sourced from GSTR-1 based on Place of Supply (PoS)-wise declarations made in relevant tables.

Note:

1. However, while doing auto-population for GSTR 3B details mentioned in GSTR-1 will be aggregated and negative values may arrive in the following cases:

o Where credit note value is greater than the invoice value

o Where only credit notes are issued

o Amendments

2. Negative values are not allowed in GSTR-1 except while reporting B2C outward supplies.

3. Amendments and advances, credit notes, debit notes, if any, will be taken into account before computing the turnover and tax.

4. If any of the above-mentioned values are in negative as per the GSTR-1 then the auto-populated value will taken as Zero and it would not get carried forward to the next tax period.

5. Taxpayer will have to manually carry forward and adjust for the following in GSTR 3B.

o Negative values from GSTR-1 assumed as Zero in auto populated values

1. Table 3.1(d): Inward Supplies Liable to Reverse Charge (RCM)

Source: GSTR-2B

• Table 3 Part A Section III – ITC available against inward supplies liable to RCM

• Table 4 Part A Section III – ITC available against import of goods

Key Observations:

• The system does not auto-populate values related to:

  • Supplies received from unregistered persons under RCM.

  • Import of services liable to RCM.

• These values must be manually added/edited by the taxpayer in GSTR-3B.

• If the taxpayer’s actual RCM liability is more than what the system shows, they should correct it manually.

• Any net negative value will be treated as zero and will not be reflected.

2. Table 4A: Input Tax Credit (ITC) Available

Source: Form GSTR-2B – Table 3 Part A

• This table is auto-populated with positive ITC values from GSTR-2B.

• Negative values are not shown here, but treated as ITC reversals and moved to Table 4B(2).

• ITC is categorized as follows:

  1. Import of goods – Section IV

  2. Import of services – Not auto-populated, as these are already included in Table 3.1(d)

  3. Inward supplies liable to RCM (excluding imports) – Section III

  4. Inward supplies from Input Service Distributor (ISD) – Section II

  5. All other ITC (from registered persons) – Section I

3. Table 4B(1): ITC Reversal as per Rule 42 & 43 of CGST Rules

Source: Manual Entry

• This section must be filled manually by the taxpayer.

• Reversal of ITC may be required in the following scenarios:

  • Consideration not paid to the supplier within 180 days.

  • ITC used for non-business purposes.

  • ITC used for exempt supplies or ineligible credits.

4. Table 4B(2): Other ITC Reversals

Source: GSTR-2B

• Table 3 Part B Section I – ITC Reversal

• Table 4 Part B Section I – ITC Reversal

Key Points:

• This is auto-populated from GSTR-2B.

• Covers:

  • Credit notes where ITC is available (positive values).

  • Credit notes where ITC is not available (positive values).

  • Negative values from Table 4A (1, 3, 4, 5) must be reversed and shown here.

5. Table 4C: Net ITC Available (4A – 4B)

• Reflects the net ITC after adjustment.

• If this results in a negative value, it shall be considered as a tax liability.

6. Table 5: Inward Supplies that are Exempt, Nil Rated, or Non-GST

• These details are not auto-populated.

• The taxpayer must enter them manually.

7. Table 6: Payment of Tax

• Like Table 5, this section is not auto-populated.

• The taxpayer has to input the tax payment details manually.

Note:
If any invoice and credit note have been issued in same month, then both have to be reported separately.

Disclaimer

Auto-populated values and PDF are for assistance only. And onus of correctness of the values being reported and filed in GSTR-3B still lies on the taxpayer.

However, auto-populated values can be edited by the taxpayers, if required. Alerts will be provided in case where the variance of the edited values from the auto-populated values is higher than a particular threshold. However, the taxpayers may continue their filing with the edited values, and system will not restrict the same.

Note: With regards to variance of edited values from auto-populated values of ITC is higher than 10% in that case alerts will be provided but system will not restrict the same.

Implications

· Minimizing mismatch in GSTR 1 & GSTR 3B and assisting in long run reconciliation

· Minimizing manual errors which delays refunds

· Improving overall taxpayer compliance by assisting in filing GSTR 3B