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System computed values for GSTR-3B as PDF Statement on GST portal

System computed values for GSTR-3B as PDF Statement on GST portal

  1. A pdf statement has been made available to taxpayers, filing monthly GSTR-1 statement, with system computed values of Table 3 of Form GSTR-3B. This PDF will be prepared on the basis of the values reported by them, in their GSTR-1 statement, for the said tax period. Note: This facility will also be provided to quarterly GSTR-1 filers in due course of time.
  2. This PDF will be available on their GSTR-3B dashboard, from tax period of August 2020 onwards, containing the information of GSTR-1 filed by them on or after 4th September 2020. This will make filing of their Form GSTR-3B easier for them.
  3. This facility is provided to all taxpayers registered as a Normal taxpayer, SEZ Developer, SEZ unit and casual taxpayer.
  4. Tables of Form GSTR 3B will be Auto-Drafted in pdf statement: Following Tables of Form GSTR-3B will be auto drafted, on basis of values reported in GSTR-1 statement, for the said period:
  • 3.1(a) - Outward taxable supplies (other than zero rated, nil rated and exempted)
  • 3.1(b) - Outward taxable supplies (zero rated)
  • 3.1(c) - Other outward supplies (Nil rated, exempted)
  • 3.1(e) - Non-GST outward supplies
  • 3.2 - Supplies made to un-registered persons
  • 3.2 - Supplies made to composition taxable persons
  • 3.2 – Supplies made to UIN holders

5.  In this, following points may be noted:
In case, any of the above values is negative as per GSTR-1 statement, those figures would be mentioned as Zero in the auto-drafted PDF and will not be carried forward to next period.
Turnover and tax are computed after taking into account credit notes, debit notes, amendments and advances, if any.
Only filed GSTR-1 statements are considered for auto-population of the values in Form GSTR-3B.

6.  This PDF is only for assistance of taxpayers to get the auto drafted values of Table 3 of their Form GSTR 3B (as per their filed GSTR 1 statement). Taxpayers, however, are required to verify & file their Form GSTR-3B, with correct values.

Source: https://www.gst.gov.in/newsandupdates/read/398

 

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