GSTR-3B filing made easier – New Functionality

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.

GSTR-3B Auto filled | GSTR-3B linked with GSTR-1


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.

Tags: GST

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