GSTR-3B filing made easier – New Functionality
Generating PDF from Form GSTR-1 for filing Form GSTR-3B for Monthly filer
Functionality to generate PDF statement has been made available to taxpayers, registered as a Normal taxpayer, SEZ Developer, SEZ unit and casual taxpayer, filing monthly GSTR-1 statement, on their GSTR-3B dashboard.
The PDF contains system computed values of Table 3 of Form GSTR-3B, prepared on the basis of values reported by the taxpayer, in their GSTR-1 statement, for the said tax period.
This PDF will be available from tax period of August 2020, onwards, containing the information of GSTR-1 filed by them on or after 4th September 2020.
The following Tables of Form GSTR-3B will be auto-drafted, on basis of values reported in the 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,
- composition taxable persons
- UIN holders
Some important points related to this functionality are:
- In case, any of the above values is negative as per GSTR-1 statement, these figures would be mentioned as Zero in the auto-drafted PDF and will not be carried forward to next period.
- Turnover & tax are computed after taking into account credit notes, debit notes, amendments and advances, if any.
- Only filed GSTR-1 statements are considered for autopopulation of the values in Form GSTR-3B.
- This PDF is only meant for assistance of taxpayers, who should verify & file their Form GSTR-3B, with correct values.